Amber Mortensen



Amber Brower Mortensen is an Associate with Sage Forensic Accounting.  Ms. Mortensen provides assistance in many aspects of both litigious and non-litigious engagements. This assistance has historically ranged from participating in complex commercial damage calculations to conducting fundamental research in business appraisals. Ms. Mortensen’s professional experience is summarized below.

Business Valuation

I have been involved in performing appraisals in both cooperative and contentious appraisal environments.  I have calculated the value of closely held companies in a wide variety of industries for many different purposes.  The following is a brief summary of some of the varied assignments I have participated in:

Forensic Accounting

The large majority of my assignments involve applying forensic accounting expertise to various portions of the assignment.  This can range from using forensic accounting techniques to analyze and understand the trends in the financial results of a business to investigating fraud allegations.  The following is a list of some of the varied matters in which I have used my forensic accounting expertise to provide assistance:

Evaluation of economic damages and related assessment of economic causation

I have been involved in the computation of economic losses, or economic damages, in many different types of cases.  I have assisted in calculating and evaluating analyses prepared by others for losses due to business interruptions, business destruction, business dissolution, and a wide variety of business disputes.  I have prepared both consulting reports and comprehensive expert reports, with uses ranging from legal consulting to settlement negotiations to trial testimony.  The following is a list of some of the varied matters in which I have used my expertise to provide assistance:

Educational Qualifications

Ms. Mortensen earned a Bachelor of Science degree in Accounting from the University of Utah and a Master of Business Administration degree from Texas A&M University–Commerce.

Professional Certifications

Professional Affiliations/Activities

Types of Matters

I have provided professional services for a wide variety of purposes and in a wide variety of matters. This variety is because the foundational principles in forensic accounting, valuation, and economic damages can be appropriately applied in many different situations, the following attempts to broadly summarize the different types of matters I have worked on during my career:

Lost profits and unjust enrichment damages
Forensic accounting reconstructions and tracing
Business forecasts and financial consulting
Insurance loss analysis
Wrongful termination
Wrongful death
Personal injury
Trade secret and non-competition damages
Valuation of private, closely held, and holding companies
Income determination for individuals
Rebuttal analyses
Shareholder disputes
Asset tracing
Fraud investigations
Business interruption and destruction analyses
Buy/sell consulting and valuation
Patent, trademark, and copyright infringement damages
Goodwill impairment testing and valuation
Economic loss analysis
Business valuation
Intellectual property and intangible asset valuation and infringement damage analysis
Royalty, License, Rent, and Compliance Investigations
Estate and Gift Tax Valuation
Breach of Contract
Divorce Litigation
Civil Litigation
Commercial Litigation

Summary of Expert Witness Testimony

Case Name
Law Firm
No items found.