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During this economic struggle, many of your clients may be forced to help their organizations as they go through structural changes. In troubling economic times, the occurrence of fraud increases as personnel may decrease or change and the system of checks and balances is affected.
For more information on investigative services, expert opinion, valuation, or other services Clifton Gunderson's Valuation and Forensic Services Group can provide you and your clients, please click here.
Local Arizona Team
At Clifton Gunderson LLP, we leverage our national skillset to best serve our local clients. Please find our Arizona Valuation and Forensic Services Team listed below.
Gary L. Freed, CPA/ABV, CVA, CFE, CFF
Partner
3003 North Central Avenue, Suite 1050
Phoenix, AZ 85012-2902
(602) 266-2248
(602) 279-8994 - Fax
Gary.Freed@cliftoncpa.com
Gary Freed is the Arizona VFS practice leader. Throughout his 30 year professional career, he has been involved in the planning, supervision, and management of numerous client engagements in the wholesale and distribution industries, manufacturing, retail, not for profit, real estate, franchise, financial institutions, and professional corporations. Mr. Freed's experience includes litigation support, including complex accounting reconstructions, business loss, damage analysis and lost profits; business valuations; peer review of CPA firms; CPA investigation for the Arizona State Board of Accountancy; management consulting; business start ups, forecasts, and projections; and audits, reviews, and compilations.
Prior to his work with Clifton Gunderson, Mr. Freed was the Vice President of Finance for a financial services holding company and computer software developer where he directed financial operations, including financial projections, strategic planning, budgeting, general ledger, bank, credit and vendor relationships, and financial statements. Mr. Freed was also on the audit staff of an international CPA firm rising to the level of Audit Manager. His responsibilities included planning, supervising, management of audit engagements and client relationships, and damage analysis.
Mr. Freed is a graduate of the University of Arizona with a Bachelor of Science in Business Administration, with high distinction. He is a Certified Public Accountant (CPA), and holds the Accredited in Business Valuation (ABV) designation from the American Institute of Certified Public Accountants (AICPA). He also holds the Certified Fraud Examiner (CFE) designation from the Association of Certified Fraud Examiners (ACFE) and the Certified Valuation Analyst (CVA) designation from the National Association of Certified Valuation Analysts (NACVA). Mr. Freed is a member of the Arizona State Board of Accountancy Law Review Advisory Board and has been very active in community service endeavors. He is a member of the Arizona Society of Certified Public Accountants (ASCPA) and is on its Business Valuation & Litigation Services Committee. Mr. Freed has served on various other committees, including as chair for two terms of the Auditing and Accounting Committee, and has been a discussion leader for numerous ASCPA technical training courses.
Edward J. Dupke, CPA/ABV, CFF, ASA
Senior Consultant
3003 North Central Avenue, Suite 1050
Phoenix, AZ 85012-2902
(602) 279-8994
(602) 266-2907 - Fax
Ed.Dupke@cliftoncpa.com
Ed has over 35 years of professional experience in Public Accounting and Business Valuation Practice, has been qualified as an expert witness in both State and Federal courts and is a regular instructor in Business Valuation at both the State and National level. He is a co-author of the text Financial Valuation: Applications and Models (Hitchner), John Wiley & Sons, New York, (Second Edition) 2006 and a contributing author to the Guide to Healthcare Valuation (Dietrich and Eddins-Collier), Business Valuation Review, Portland, OR, 2008. He is licensed as a CPA in Michigan, Illinois, Kentucky and Arizona.
Mr. Dupke is a past member of the AICPA Board of Directors and a past Chair of its Strategic Planning Committee. He is a past chair of the AICPA Business Valuation committee and a past member of the AICPA Forensic and Litigation Committee, and he currently is a member of the AICPA Joint Trial Board, the Forensic and Valuation Services Executive Committee, the Merger and Acquisition Dispute Resolution Task Force and Chairs the AICPA Task Force writing the Business Valuation Standards for CPAs.
Mr. Dupke is a past Chairman of the Board of the Michigan Association of CPAs and served for 12 years as a member of its Board of directors. He continues as a trustee of the Michigan Accountancy Foundation.
In 1998, Mr. Dupke was awarded the Distinguished Service Award from the Michigan Association of CPAs and in 1999 was inducted into the AICPA Business Valuation Hall of Fame. In 2002, he received the AICPA “Business Valuation Volunteer of the Year” award. In 2005, he received the “Special Recognition” award from both the Michigan Association of CPAs and the American Institute of CPAs for his work on the AICPA Business Valuation Standards. In 2007, he received the Distinguished Achievement Award from the Michigan Association of CPAs. He also received the Lawler Award from the AICPA for a Journal of Accountancy article. In 2008, he was recognized by Accounting Today magazine as one of the “Top 100” most influential CPAs in the country.
Mr. Dupke holds a Bachelor’s of Science in Business Administration from Wayne State University in Detroit. He holds the AICPA specialty designations of Accredited in Business Valuation (CPA/ABV) and Certified in Financial Forensics (CPA/CFF) and Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers. Mr. Dupke is a former chairman of the AICPA Business Valuation Committee and a past chairman of the Michigan Association of CPAs.
Norman A. Kur, MA, CFE
Senior Manager
3003 North Central Avenue, Suite 1050
Phoenix, AZ 85012-2902
(602) 266-2248
(602) 279-8994 - Fax
Norman.Kur@cliftoncpa.com
Norm Kur has spent over ten years in public accounting, and has been actively engaged in the Valuation and Forensic Services department since 2004. He has extensive experience with complex commercial litigation support engagements, including breach of contract, intellectual property, business interruption insurance claims, personal injury/wrongful death, and trusts and estates. He also has experience in conducting forensic investigations and is a Certified Fraud Examiner (CFE).
Mr. Kur came to Clifton Gunderson with a background in strategic and corporate planning in the private sector. Prior to that, he was employed by PricewaterhouseCoopers LLP in the Dispute Analysis and Investigations Department where he specialized in forensic accounting and economic analysis. He received a Master of Arts degree in Applied Economics from the University of Michigan where he focused on microeconomics and finance. He also received a Bachelor of Arts degree in Economics with a minor in Mathematics from the University of Arizona.
Adam J. Miller, CPA/CFF
Senior Manager
3003 N. Central Avenue, Suite 1050
Phoenix, Arizona, 85012
602-604-3598
602-279-8994 - Fax
Adam.Miller@cliftoncpa.com
Adam Miller has spent over 17 years in public accounting and consulting and 6 years in private industry, and has been actively engaged in our Valuation and Forensic Services department since May of 2008. Mr. Miller came to Clifton Gunderson with public accounting experience in providing audit, review and compilation services, preparing and reviewing business valuations, financial models, business plans, forecasts and projections, damage analysis and lost profits calculations. Adam has testified at deposition, arbitration and trial as an expert accounting witness. He has also been an instructor for financial modeling, valuation, database design, and accounting software implementation courses.
Mr. Miller's prior industry experience is in real estate development, homebuilding, multi-family residential property and portfolio management, computer leasing and maintenance, acquisition and disposition of real-estate assets/businesses and obtaining and structuring bank financing. He has gained extensive experience in performing CFO/Director of Finance responsibilities from determining financial viability of existing and planned initiatives to negotiating acquisitions with in-house counsel and lenders.
Mr. Miller received a Bachelor of Science degree in Accountancy from Bentley College in Waltham, Massachusetts. He is a Certified Public Accountant (CPA) (State of Arizona) and Certified in Financial Forensics (CFF) (American Institute of Certified Public Accountants-AICPA).
