Financial Clarity for Disputes, Investigations and Court Matters
Yo & Company, CPA organizes and analyzes complex, incomplete or disputed financial records to help attorneys, business owners, fiduciaries and courts understand the financial facts more clearly.
Florida CPA AC3603830+ Years of ExperienceEnglish & KoreanDispute Financial AnalysisCourt-Appointed Experience
Forensic Financial Analysis
The objective is to review accounting data, bank records, tax filings, POS information and other source documents and develop a fact-based, understandable financial presentation.
Record Reconstruction and Funds Tracing
Reconstruction of incomplete or disputed books and general ledgers
Analysis of bank accounts, deposits, disbursements and inter-account transfers
Tracing of funds, related-party transactions and owner transactions
Reconciliation of QuickBooks, financial statements and tax returns
Analysis of POS, merchant deposits, payroll and sales-tax records
Identification of unusual or unsupported transactions
Damages and Business Disputes
Partnership, shareholder and ownership disputes
Breach-of-contract financial analysis
Business interruption, lost-profit and damages analysis
Business purchase, sale and seller-representation review
Compensation, distribution and misappropriation disputes
Nonprofit, church, trust and fiduciary-account analysis
Litigation Consulting and Dispute Support
The work focuses on organizing financial evidence and explaining calculations and assumptions without replacing an attorney’s legal strategy or legal judgment.
Case Preparation Support
Assistance to counsel in understanding complex financial records
Discovery-document organization and financial chronologies
Summary schedules, calculations and demonstrative exhibits
Support for deposition, testimony and document-request preparation
Review of opposing expert reports and calculations
Mediation, settlement and judgment-scenario calculations
Defined Professional Role
Clear distinction between consulting and testifying-expert roles
Use of documented facts, assumptions and analytical methods
No legal conclusions outside the accounting engagement
No guarantee of litigation or court outcomes
Conflict checks and confidentiality procedures before accepting work
Engagements accepted only when records and professional competence are appropriate
Expert-Witness Services
Expert-witness work is carefully evaluated based on the specific matter, professional competence, evidence, methodology, written engagement and qualification by the court or tribunal.
Potential Services
Expert consulting and preliminary evaluation of financial issues
Independent calculations and analytical schedules
Preparation of expert reports when appropriate
Deposition and trial-testimony preparation
Rebuttal review of opposing financial analysis
Plain-language explanation of technical accounting matters
Important Limitations
CPA licensure does not create automatic expert qualification in every matter
Expert qualification is determined for the particular case by the court or tribunal
Analysis and opinions depend on the evidence provided and stated assumptions
No testimony or case result is promised
Specialists may be coordinated when issues fall outside professional competence
Work is declined when independence or objectivity cannot be maintained
Receiver, Monitor and Neutral Services
Receiver, financial-monitor or neutral services are provided only under a written engagement, party agreement or appropriate court appointment.
Potential Responsibilities
Preservation and organization of financial records and assets
Oversight of cash receipts and disbursements
Identification of assets, liabilities and financial obligations
Operational and cash-flow reporting
Periodic financial reports and court-reporting support
Coordination with counsel and other court-appointed professionals
Nature of the Appointment
Authority and duties are controlled by the court order or engagement
Legal authority is interpreted by counsel or the court
Prior court-appointed service does not guarantee future appointment or court acceptance
No endorsement by a court, judge, governmental entity or public official is stated or implied
Case-specific insurance, bond, reporting and compensation requirements are reviewed
Neutrality and conflicts are evaluated before appointment
Prior Court-Appointed Experience
Sin Yo, CPA has experience analyzing complex financial records, reconstructing transactions and addressing disputed accounting matters. He previously served as a court-appointed receiver in a Hillsborough County Circuit Court proceeding.
The prior appointment is described solely as historical professional experience and does not imply a current affiliation with or endorsement by any judge, court, governmental entity or public official.
Engagement Review and Professional Standards
Every forensic-accounting or litigation-support matter requires a separate engagement addressing conflicts, professional competence, scope, document preservation, responsibility for fees, confidentiality and applicable CPA professional standards.
Yo & Company, CPA is not a law firm and does not provide legal advice. Questions involving attorney-client privilege, work-product protection, discovery strategy or legal conclusions should be addressed with qualified counsel.
Discuss a Financial Dispute or Court Matter
Before confidential materials are transmitted, an initial call can identify the parties, nature of the matter, potential conflicts and the type of financial analysis that may be needed.
Mortgage: Sin Yon Yo NMLS #1903930 through NEXA Mortgage, LLC NMLS #1660690. Equal Housing Opportunity. Real estate: Mi Ran Yo, Broker BK3051170 through LANDMARK REALTY LLC. Legal services are independently provided through Smith & Eulo Law Firm. Yo & Company, CPA is not a law firm.
