Daniel Rondeau

Experience

Daniel T. Rondeau is a shareholder at Sage Forensic Accounting, a highly specialized consulting firm that offers expert services in the areas of forensic accounting, economic damage analysis, and business valuation. Mr. Rondeau has primarily been engaged by attorneys and law firms to assist them and their clients with financial and accounting-oriented issues, ranging from complex damage analyses to business valuation.

Mr. Rondeau has also been engaged to provide professional expertise to individuals, businesses, insurance companies, financial institutions, and not-for-profit organizations. As a shareholder, Mr. Rondeau oversees a majority of the administrative and operational aspects of Sage and was instrumental in the founding of the firm.

The following sections summarize Mr. Rondeau’s experience in different professional areas:

Business Valuation

Mr. Rondeau has extensive experience in performing appraisals in both cooperative and contentious environments. He has calculated the value of closely held companies in a wide variety of industries for many different purposes, including for buy-sell agreements, ESOP plans, divorce settlements, stockholder disputes, bankruptcy adversarial proceedings, governmental regulatory agencies, gift and estate tax plans, and other business planning and litigation situations. In the course of performing a valuation, he regularly draws on his forensic accounting, economic analysis, and other financial expertise. He regularly performs complex valuation assignments that involve issues such as distinguishing between enterprise and personal goodwill, allocation of goodwill value, and valuing horizontal and vertically integrated entities. The following is a brief summary of some of the varied entities Mr. Rondeau has valued:

• An engineering service provider and equipment manufacturer specializing in carbon fiber composites, and composites design and manufacturing
• New and used car dealerships
• Entities providing marketing services for car dealerships
• Businesses providing buy-here pay-here financing and other non-traditional financing options for car dealerships
• A company marketing a mortgage down payment assistance program
• A full-service equipment sales and rental company servicing the Intermountain region, primarily renting and selling heavy construction and mining equipment such as compactors, excavators, cranes, wheel loaders, and lighter construction equipment such as lasers, compaction wheels, trench boxes, and cables
• A company supplying concession businesses, including those found at movie theaters, parks and recreation facilities, arenas, entertainment venues, golf courses, schools, churches, etc.
• A commercial real estate brokerage firm serving the Intermountain and Pacific Northwest
• A healthcare staffing agency specializing in nurse staffing, contract nurse, temporary nurse, and traveling nurse services
• A business providing pet boarding, daycare, and bathing services
• Business entities that own retail grocery stores
• A business, including subsidiary and affiliated entities, primarily involved in acquiring, retrofitting, operating, and selling oil and gas projects
• A business engaged in the brine shrimp fishing business, including an evaluation of the impact on value of requirements for Certificates of Registration from the Utah Division of Wildlife Resources in order to conduct business
• A vertically integrated California conglomerate of family-owned businesses, consisting of more than 50 entities, including ranches, hatcheries, and processing plants involved in raising chicken and turkey
• A company providing credit unions with computer systems, products, and services
• A company providing secure online financial transaction processing and billing services, including credit card transactions, electronic checks, invoicing, monthly billing statements, recurring billing automation, private label credit cards, and micro payment transactions
• A vertically integrated grouping of three New York family-owned businesses catching and brokering seafood in the United States, UK, Russia, China, and beyond. Performed this valuation as a U.S. government subcontractor for the National Pollution Fund Center.
• Many different types of medical practices, including those of anesthesiologists, chiropractors, neurosurgeons, ophthalmologists, orthopaedic surgeons, plastic and reconstructive surgeons, transplant surgeons, veterinarians, and podiatrists
• Many different holding entities, including real estate holding companies, business asset holding companies, family limited partnerships, investment holding companies, etc.
• Many different construction-related service providers, including electrical contractors; engineering services businesses; a specialty transportation engineering and planning firm; telecom construction services; drywall and plaster services; landscaping; carpeting and flooring; and design services
• Law practices and firms, ranging from sole practitioner, locally focused entities to multi-practitioner, national practice entities
• A debt collection agency
• A business providing foreign exchange payment processing, hedging and exposure management
• An international insurance intermediary offering in-house underwriting services, specializing in moving food in domestic and international commerce
• A marine claim settlement agent serving marine underwriters as a claims adjuster and claim investigation service
• A mortgage brokerage business
• A business providing commercial and residential carpets and rugs, wood, tile, stone, vinyl, VCT, marmoleum, window coverings, countertops, sink vanities, and sinks
• A wholesale distributor specializing in sales and service of industrial engines and generators
• A retail store specializing in lacrosse equipment
• A coaching science firm providing performance enhancement training to some of the world’s premier executives and organizations
• A business providing oilfield services to gas and oil well operators, primarily hot oil service
• A boutique hotel operation in Costa Rica specializing in hosting group family vacations, destination weddings, wellness retreats, executive forums, and family camps
• A business that manufactures and markets patient and physician seating, cabinetry, and related accessories for many healthcare professionals
• A dental benefits company specializing in Preferred-Provider-Organization (“PPO”) and traditional dental plans
• A business creating and distributing payment processing solutions to e-commerce and retail merchants
• A dealership of Motorola digital two-way radio solutions, specializing in mining industry and innovative third-party applications
• A commercial wholesale bakery specializing in bagels, tortillas, and pita bread
• A network of occupational health services clinics specializing in providing industrial injury care, drug testing, and physical exams, including exams for Department of Transportation and Federal Aviation Administration requirements, fitness for duty, etc.
• A distributor of alcoholic and non-alcoholic beverages, also providing sales, marketing, and delivery services to the retail trade
• A supplier of diagnostic imaging equipment, including x-ray machines and equipment
• A carton manufacturing company producing custom rigid boxes, litholam cartons, and regular cartons
• A group of facilities that run licensed treatment programs for adolescents with behavioral, emotional, and substance abuse issues through wilderness settings as a clinically focused intervention to teach students accountability, communication skills, and healthy emotional and behavioral habits

Mr. Rondeau has additionally provided valuation consulting advice:

• To counsel regarding a ski resort acquisition transaction, including assistance with due diligence
• To the owner of a contract welding company providing welding services throughout the U.S., including water pipeline welding, steel tunnel linear installations and welding, and heavy construction welding
• To estate and tax planning counsel relating to an egg production business

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‍Forensic Accounting

The large majority of Mr. Rondeau's assignments involve applying forensic accounting expertise to various portions of the assignment, ranging from analyzing and understanding the trends in the financial results of a business when performing valuation assignments as described above, to investigating fraud allegations. Following are some of the non-valuation matters in which Mr. Rondeau used his forensic accounting expertise to provide assistance:

• Traced and evaluated separate property claims for a marriage extending from 1989 through 2011, identifying the assets brought into the marriage by each party, and then determining what transpired with each asset as well as what funds or other activities were used or required to support the asset.
• Reconstructed accounting records lost or destroyed as a result of theft, flood, fire, and other situations causing lost documents or data.
• Determined total remuneration for individuals who receive income and benefits from a variety of sources. These analyses are typically for marital dissolution matters and regularly involve sole proprietors, entrepreneurs, owners and executives of privately held enterprises, and beneficiaries of trusts.
• Investigated and identified assets of estates and businesses for use in probate, marital dissolution, and corporate matters. Regularly conduct these analyses for purposes of preparing a schedule detailing a marital estate for use in determining an equitable division.
• Evaluated and analyzed insurance claim documents related to a loss claim involving an oil drilling rig.
• Supervised and performed investigative accounting work for criminal fraud trials and claims.
• Supervised and performed investigative accounting services on the assets of marital estates in divorce cases.
• Traced and identified amounts contributed to and for the benefit of businesses as well as the returns and amounts paid to or for the benefit of investors in a business for purposes of establishing the total contributions to a start-up business.
• Investigated alleged embezzlement of funds from medical practices, including a dental practice and a veterinary practice.
• Traced and analyzed overbilling claims related to an agreement for residential design services.
• Traced and determined the accuracy of all amounts allocated and paid to a member of a plastic surgery practice related to claims of underpayments made in post-termination litigation.
• Investigated and traced the sources and uses of funds invested in and used in a start-up company that was developing opensource radio technology to market to the United States military and private companies.
• Investigated and determined the total remuneration of a financial advisor employed at an investment bank.
• Performed an investigation to determine assets and income of individuals and businesses for purposes of judgment collection proceedings.
• Traced and detailed uses and separate character of premarital funds and assets, including tracing of incentive stock options through vesting, re-capitalization, public offering, and merger, for a marriage extending from 1995 through 2009.
• Traced and detailed total amounts of management and incentive fees generated in a case involving various alleged violations of Section 17 of the Securities Act, Section 10 of the Exchange Act, and Section 206 of the Advisors Act, including allegations of a fraudulent scheme to artificially inflate the assets of a hedge fund, and allegations of use of a manipulative trading practice called “marking the close.”
• Performed a forensic audit to verify the accuracy of the amounts charged to a club related to an agreement between the club and a professional sports franchise.
• Performed a royalty audit regarding a product license agreement allowing use of a name on products; specifically, investigated the sales of an energy drink that used the licensed name.
• Performed a rent audit to verify accuracy of rent amount based on percentage of revenues related to a ground lease agreement.
• Conducted a forensic audit of sources and uses of funds by the conservator in a conservatorship matter, including the accounting for all funds and the investigation of the transactions’ relationship to the conservatee.
• Performed a forensic audit of the sources and uses of funds related to investment in and making of two films and the subsequent box office and merchandising receipts.
• Traced and reconstructed payment history relating to the sale of a business and subsequent payment default.
• Traced and determined total sales by category at an entity operating a sexually oriented business without a business license.
• Performed forensic accounting to reconstruct banking records and trace cash flows to identify the total amounts received from and sent to various individuals and entities for a criminal matter involving a United States Army contract with a munitions dealership based in Miami Beach, Florida, for a contract to supply the Afghanistan Security Forces with various types of military munitions including nearly 500 million rounds of AK-47 ammunition.
• Performed forensic accounting to trace and identify the source of funds used to acquire assets seized by the Drug Enforcement Administration as a result of a forfeiture nexus analysis that indicated the assets constituted properties that were used to commit or facilitate, or were involved in or proceeds of the commission of violations of 21, U.S.C., Section 841(a)(1).
• Performed a forensic accounting investigation of certain claims relative to an estate, verified the net assets of the estate, identified distributions of and expenses of the estate, and computed the amount of the distributions that need to be made to wind up the estate.
• Performed forensic accounting investigations for fraudulent conveyance and preference actions.
• Performed forensic accounting to trace and identify funds hidden through use of an illegitimate medical reinsurance program and other offshore fund schemes.
• Performed a forensic accounting investigation of the use of funds invested in a business by a passive investor, including the tracing of siphoned funds through personal accounts of the individuals, and identification of misstatements in financial statements provided by the company as compared to business results demonstrated from the forensic reconstruction.
• Engaged by the Securities and Exchange Commission to provide a forensic accounting investigation of an alleged Ponzi scheme and provided findings in an expert report for use in a court of law for a matter involving claims of fraud in the offer and sale of securities, violations of Section 17(a)(2) [15 U.S.C. § 77q(a)(2)], fraud in connection with the purchase and sale of securities, violations of Section 10(b) of the Exchange Act [15 U.S.C. § 78j(b)] and Rule 10b-5(b) thereunder [17 C.F.R. §240.10b-5(b)], and offer and sale of unregistered securities, violation of Sections 5(a) and (c) of the Securities Act [15 U.S.C. § 77e(a) and (c)].

‍Evaluation of Economic Damages and Related Assessment of Economic Causation

Mr. Rondeau has been involved in the computation of economic losses, or economic damages, in many different types of cases. He has calculated and evaluated analyses prepared by others for losses due to business interruptions, business destruction, business dissolution, and a wide variety of business disputes. He has prepared both consulting reports and comprehensive expert reports, with uses ranging from legal consulting to settlement negotiations to trial testimony. Following are some of the varied matters in which Mr. Rondeau has used his expertise to analyze and compute economic damages:

• A matter involving breach of contract, unfair competition, and tortious interference with business relations claims related to a business that offered products and services related to psycho-acoustic therapy
• A matter involving claims of breach of implied covenant of good faith and fair dealing, lost business opportunity, failure to comply with contractual obligation, civil conspiracy, intentional interference with economic relations, and intentional misrepresentations or fraudulent concealment, related to a business that operated several cellular telephone retail locations in Colorado, Idaho, Nevada, and Utah
• A matter involving claims of breach of contract, breach of implied covenant of good faith and fair dealing, breach of nondisclosure and noncompetition agreements, Lanham Act violations, common law unfair competition, and statutory unfair competition, related to a business that provided a video and audio device marketed primarily to the airline industry, specifically for in-flight entertainment
• A matter involving breach of contract claims related to a business that provided outsourced investor coaching and education programs to customers of an online brokerage company
• A matter involving breach of contract claims related to a contract between a multi-specialty medical clinic and a doctor specializing in hematology and oncology
• A matter involving patent infringement claims related to businesses engaged in the manufacture of irrigation and watering products
• A matter involving breach of contract claims between a medical practice and a university related to providing team physician services and medical facilities under an intercollegiate athletic services contract
• A case involving governmental licensing procedures for solicitors, wherein parties engaged in selling Kirby vacuum cleaners through door-to-door solicitations sued under 42 U.S.C. § 1983, claiming that the licensing ordinance violated their First Amendment commercial speech rights
• A matter involving claims of misappropriation of trade secrets, breach of fiduciary duty, intentional interference with prospective economic relations, and civil conspiracy, in a lawsuit between a company and its former employee and the company formed by that employee
• A matter arising from a failure to finalize terms for a software sale and subsequent sale of said software to a competitor, involving businesses in the video gambling equipment industry
• Personal injury, wrongful death, and wrongful termination cases
• Intellectual property cases
• Losses associated with construction contracts

‍Unique or Multifaceted Engagements

Many cases require incorporating all of the professional skills from forensic accounting, valuation, and economic damages to fully provide the necessary assistance. Following are some of the more interesting situations in which Mr. Rondeau has drawn on his expertise to provide assistance:

• Performed analyses for a nonprofit organization to determine fair and reasonable rates of compensation, and investigated past amounts paid in conjunction with identifying disqualified persons and determining  excess benefit transactions, as those terms are defined in Section 4958 of the Internal Revenue Code.
• Researched and analyzed relevant data for a nonprofit organization and determined the maximum reasonable compensation for various positions within the organization, and evaluated the appropriateness of the commission and bonus structure of the organization.
• Provided valuation analyses and valuation consulting advice to a financial institution regarding a related group of entities operating inns that included themed rooms, in three cities in Utah and Idaho. Also provided the financial institution with a forensic accounting analysis of the entities’ financial operations to evaluate reliability of revenue and expense reporting and business purpose of various transactions.
• Investigated and determined historical amounts paid to employee and non-employee board members of a nonprofit organization, including determining the reasonableness of amounts paid and recommendations for future amounts.
• Performed a detailed analysis tracing all cash flows in a multi-district litigation matter arising from the crash of a sophisticated $400 million Ponzi scheme premised on originating and servicing sub-prime “C” and “D” credit equipment and vehicle leases that were then “pooled” for purposes of procuring surety bonds guaranteeing the performance obligation, and then the lease pools were marketed to institutional investors—primarily banks. The tracing in this case involved recreating and tracing over 117,000 transactions totaling over $4.7 billion through 100 different bank accounts.
• Performed forensic accounting to trace and identify the source of funds used to acquire assets seized by the Drug Enforcement Administration as a result of a forfeiture nexus analysis that indicated the assets constituted properties that were used to commit or facilitate, or were involved in or proceeds of the commission of violations of 21, U.S.C., Section 841(a)(1). Assisted counsel during the criminal trial with the evaluation of billing and patient accounting records, including critique of illustrative exhibits and preparation of trial questions for adverse witnesses.
• Performed forensic accounting and financial analyses to determine whether from an economic standpoint a taking of property had occurred. After determination of a taking, performed analyses to determine the economic damages resulting from the taking.
• Performed forensic accounting to develop business accounting records for individuals who owned several multifamily apartment buildings but had failed to pay income taxes for over 12 years through use of sham entities referred to as unincorporated business organizations. Reconstructed the business accounting records for a 9-year historical period and then applied the Cohan Rule for additional prior years for which records could no longer be obtained. After reconstructing the business records, assisted tax professionals in tax returns preparation, assisted counsel in negotiations with the IRS, and assisted with accounting-related provisions of a pretrial diversion agreement.

Critique and Review of Other Financial Experts

Mr. Rondeau regularly conducts reviews of reports by other financial experts. The work provided in this context ranges from providing consulting advice to counsel to preparing a rebuttal expert report and providing testimony. The following outlines some of the matters in which Mr. Rondeau has been involved:

• Evaluated the damages calculation in a matter in which a developer claimed a governmental entity interfered with its operations and made statements defaming the developer, all of which caused financial damages including lost sales, delays, and increased costs.
• Assisted counsel with critique of a valuation of a business that operated as an electrical contractor providing services to customers in Las Vegas and the surrounding area.
• Assisted counsel with critique of a valuation of a car dealership and related companies.
• Assisted counsel with analysis of a stock option and restricted stock valuations.
• Assisted counsel with analysis of a valuation of a business specializing in the installation of granite slab, glass, stone, and tile.
• Evaluated and prepared rebuttal analyses of the damage calculation in a matter involving breach of contract claims relating to a business involved in distributing laser-based teeth whitening equipment.
• Prepared an expert rebuttal analysis evaluating the economic damage claims in matters involving wrongful termination claims, personal injury claims, and wrongful death claims, including identifying and demonstrating the impact of flawed and speculative uses of generic data sources and vocational analyses.
• Evaluated and prepared rebuttal analyses evaluating economic damage claims in a matter involving real estate development, management, and option agreements during a period extending from approximately 1999 through 2010 and involving real estate with estimated value of over several hundred million dollars.
• Analyzed and prepared rebuttal analyses critiquing economic damage claims in a matter involving a loss of a distributorship and related down-line organization in a multi-level marketing business.
• Evaluated and prepared rebuttal analyses evaluating economic damage claims in a matter involving claims of fraud, breach of contract, mistake, breach of implied covenant of good faith and fair dealing, relating to the sale of a business running a car wash operation.
• Assisted counsel in evaluating economic damage claims involving losses alleged by a door-to-door sales organization against governmental entities relating to the regulation of door-to-door sales.
• Prepared an expert rebuttal analysis critiquing an analysis of gross income and expenses presented for use in determination of alimony and support.
• Prepared an expert rebuttal analysis evaluating and critiquing economic damage opinions related to a claimed breach of contract involving a financing agreement for a business line of credit.
• Assisted counsel in the evaluation of economic damage claims in a matter involving claims of breach of contract and violation of covenant of good faith and fair dealing, intentional interference with contractual and prospective economic relations, business defamation, business disparagement, injurious falsehood, and breach of fiduciary duty relating to a dispute between an independent business telecommunications company and a former employee and the new employer.
• Prepared an expert rebuttal critique of economic damages calculated in a matter involving claims of breach of contract, negligence, and breach of warranty related to a business located in Hayward, California, engaged in processing and selling live and frozen fish products for human consumption.
• Prepared an expert rebuttal evaluation of economic damage calculations and related valuation for destruction of business for a matter involving damages arising from a sewer system backup at a gentleman’s club in downtown Salt Lake City.
• Provided expert rebuttal analyses of economic damages related to license agreements and royalty amounts for an intellectual property license, specifically evaluating economic causation issues as well as apportionment of value for technology licenses.
• Prepared expert rebuttal analyses critiquing economic damage calculations in a matter involving claims of breach of contract, breach of covenant of good faith and fair dealing, misappropriation of trade secrets, threatened/future misappropriation of trade secrets, conversion, unjust enrichment, breach of fiduciary duty, and tortious interference with business relations, in a case involving companies and individuals involved with digital signal processing technology.

Involvement in Reported Cases and Cases of Note

Over the course of his career, Mr. Rondeau has had the opportunity to be involved in cases that have been appealed or resulted in decisions that are now considered precedential. Further, other cases have resulted in rulings that provide relevant understanding of expert analyses.

• Keiter vs. Keiter, 235 P.3d 782 (2010), 2010 UT App 169. In this divorce case, on behalf of Sage, Mr. Rondeau was materially involved in assisting counsel at trial in dealing with the separate property claims, including providing questions for key witnesses during trial as well as assisting with illustrative exhibits. He performed cash and asset tracing analyses to demonstrate the marital character of an asset; assisted counsel in the discovery process, including preparing production and subpoena requests; and assisted counsel with financial and tracing-related items in the appeals brief. Item remanded by Utah Court of Appeals for further proceedings is still pending.
• Goggin vs. Goggin, 2011 UT 76 and 2013 UT 16. This prolonged and complicated divorce matter involved separate quiet title and marital dissolution cases. On behalf of Sage, Mr. Rondeau assisted in the discovery process for both cases, including assisting with preparing document and subpoena requests. He used forensic accounting techniques to recreate all cash flow transactions of, related to, and for the benefit of the husband, or any other relevant individuals or entities, from which he performed cash flow tracings and other financial analyses as well as preparation of asset schedules and proposed division. In addition, he provided a rebuttal analysis, critique accounting, and financial analyses presented by husband, and his experts or consultants. The court in quiet title found several business entities to be alter egos of husband, determined it appropriate to pierce the corporate veil, and found the disputed property is part of the marital estate because it lost its premarital character. The divorce trial court found husband in contempt several times, including for dissipation of assets. The divorce court also found three of husband’s experts provided inadequate and unreliable accounting that failed to unwind intermingling and alter ego transactions, and another expert was found not persuasive, in part because his opinions were based upon a faulty premise. Mr. Rondeau assisted counsel with financial-related items in the appeals brief. Upon remand from the Utah Supreme Court, Mr. Rondeau assisted counsel in presenting the dissipation evidence, upon which the trial court awarded additional dissipation.
• TruGreen Companies, L.L.C. vs. Scotts Lawn Service, 508 F. Supp. 2d 937 (D. Utah 2007). This complex commercial litigation matter involved a former employer suing former employees for breach of contract and tortious interference with contractual and/or economic relations. Sage was engaged to evaluate and critique the economic damage analysis of TruGreen’s expert. Mr. Rondeau assisted in preparing the expert rebuttal report that ultimately resulted in the court ruling to exclude TruGreen’s expert. The court’s ruling stated, “The fundamental problem is that TruGreen has not explained how [its expert] could reliably determine that profits earned by Scotts were in fact stolen away from TruGreen. So far as the court can determine from reviewing his report, [the expert] essentially assumed that the growth in Scotts’ profits were as a result of the new employees who left TruGreen. There are a number of problems with this approach. For starters, [the expert] picks 30% as the percent of customers that Scotts was able to retain as a result of TruGreen employees. The basis for this figure is not revealed, other than to say it is an ‘estimate.’ A better term, so far as the court can tell, is a ‘guesstimate.’ While this guesstimate might be within the realm of reason, Rule 702 requires more.”
• ASCU vs. Wolf Mountain Resorts, consolidated case 060500297, in the Third Judicial District Court, Summit County, State of Utah. This complex commercial litigation matter involved a dispute between a ski resort and the company that held the ground lease for the majority of the property on which the ski resort operated. Sage was engaged to evaluate and critique the economic damage analysis of ASCU’s expert. ASCU’s expert had prepared an expert report in which the damages were alleged to be up to an amount over $220 million. Mr. Rondeau assisted in preparing the rebuttal expert analyses which, after a court hearing, resulted in the court excluding ASCU’s expert’s report due to “concern that (1) because the expert’s opinions in this case are not based on sufficiently reliable facts or data, and (2) because the expert has failed to adequately consider and account for other factors that may bear on the profitability of ASCU’s future operations and development enterprises, it cannot provide reliable assistance to the jury in its determination of the facts or amount of damages.” Similarly, in the ruling, the court noted, “Moreover, because of the highly speculative nature of his data and conclusions, the lack of clearly demonstrable foundations for his conclusions, and a critical analytical gap between the expert’s data and the opinion proffered, the evidence has low probative value and is unfairly prejudicial.”

Educational Qualifications

Mr. Rondeau earned both a Bachelor of Science degree in Accounting and a Bachelor of Science degree in Business Administration with a certificate in Information Technology, from the University of Utah.

Publications and Courses Taught

• Co-presented continuing legal education course titled Advanced Look at Calculation of Damages in Utah
• Presented continuing education course titled Budget Conscious Fraud Detection Techniques (Data Mining) at the NUAGA—2009 Professional Development Conference
• Co-author of article “Tax Considerations in Divorce,” published summer 2012 in Utah Journal of Family Law
• Co-presented continuing legal education course titled Expert Witness Qualification and Selection, 02/2014
• Co-presented continuing legal education course titled Understanding Business Valuations, 04/2014
• Presented continuing education course titled Understanding Business Valuations, 02/2015
• Presented continuing legal education course titled Valuing and Dividing Complex Assets at an Advanced Divorce Law seminar, 03/2016
• Speaker on Valuation Methods for the ESOP at The Utah ESOP Conference, 05/2016
• Panelist on Moderated Panel with Family Law Experts at 2022 District Court Spring Conference, 03/2022
• Co-presented Financial Issues in Family Law, Q&A Discussion with members of Brown Family Law, 09/2022
• Co-presented Business Issues and Forensic Accounting Issues in Divorces at Utah State Bar Family Law Section luncheon, 10/2022
• Panelist on Utah Courts Family Law Lunch & Learn—Accountant Panel—Business division, alimony, and discovery needed, 03/2023

‍Professional Certifications

• Certified Public Accountant (CPA), licensed in Delaware and Nevada
• Member of the American Institute of Certified Public Accountants
• Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants
• Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants
• Certified Information Technology Professional (CITP) by the American Institute of Certified Public Accountants
• Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners
• Accredited Senior Appraiser (ASA) by the American Society of Appraisers

 Professional Affiliations/Activities

• Officer, Utah Chapter of American Society of Appraisers, 2011–2013; 2017 to present
• Officer, Utah Chapter of Certified Fraud Examiners, 2006–2011
• Mentor for start-up companies involved in Wayne Brown Institute programs, 2005 to present
• Business Plan and Live Pitch Judge for Grow America Springboard™ Competition, 2012
• Volunteer Board Member, Hearthstone Homeowners’ Association, Inc., 2007 to present
• Volunteer Board Member, Sigma Chi House Corporation, 2007 to present

Types of Matters

Mr. Rondeau has 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 broadly summarizes the different types of matters Mr. Rondeau has worked on during his career: