Kerrie Merrifield, CPA, ABV, CFF, MAFF

Ms. Kerrie Merrifield, CPA, ABV, CFF, MAFF

Axiom Forensics
Los Angeles, CA 90012
Office: 949-280-9306
Fax: 188-533-6974

I am a Forensic CPA who works as an expert witness and testifies nationally, with offices in Los Angeles, California. Our firm specializes in Business Interruption Lost Profits Claims, Forensic Accounting, Business Valuation, Intangible Asset Valuation, Family Law, Economic Damage Calculations, Asset tracing, Embezzlement and Fraud investigations and other Litigation Support services. I have been practicing for over 35 years and have worked on on over 500 cases. I have been qualified as an expert witness in both jury and bench trials in Orange County, Los Angeles County, San Luis Obispo County and Santa Clara County. I have experience in many industries including automotive, engineering, restaurant, medical, legal and accounting firms. I teach throughout the United States at conferences on a variety of topics including Litigation Standards, Marital Dissolution Litigation and Business Interruption Lost Profits. You can expect unsurpassed attention to detail, communication at every step, impeccable ethics, the ability to meet deadlines and only the highest level of professionalism, when engaging our services.
I currently Chair NACVA's (National Association of Certified Valuation Analysts) Executive Advisory Board. I am involved in several groundbreaking Compendiums and special Committees that involve forensic litigation standards and other industry relevant projects.

Areas of Expertise
  • Business Interruption
  • Business Valuation
  • Compensation
  • Discrimination
  • Document Examination
  • Eminent Domain
  • Employment
  • Family Law
  • Forensic Accounting
  • Fraud Investigation
  • Intangible Assets Appraisal
  • Intellectual Property
  • Litigation Finance
  • Lost Profits
  • Manufactured Homes
  • Mergers & Acquisitions
  • Patents
  • Personal Injury
  • Restaurant Valuation
  • Trade Secrets
  • Trademarks
  • Trusts & Estates
  • Wrongful Termination

Expert Background
Q: Please list your professional accreditations, degrees, licenses, and certificates granted:
A: CPA - Certified Public Accountant

ABV- Accredited in Business Valuation

CFF - Certified in Financial Forensics

Forensics Accounting Certificate Program

MAFF - Master Analyst in Financial Forensics
Q: Please list your affiliations or memberships in any professional and/or industry organizations:


NACVA -National Association of Certified Valuation Analysts

FEWA - Forensic Expert Witness Association

CWLA - California Women'd Leadership Association
Q: Please list any teaching or speaking experience you have had, including subject matter:
A: Seminars pertaining to How to Get the Most Out of your Expert Witness
Seminars and webinars pertaining to Business Loss Interruption Analysis
Workshops on Storytelling as an Expert Witness
Seminars on Various Methods of Damage Calculations
Seminars on Matrimonial Litigation
Q: Have any of your accreditations ever been investigated, suspended or removed? (if yes, explain)
A: No
Q: On how many occasions have you been retained as an expert?
A: 500+
Q: For what area(s) of expertise have you been retained as an expert?
A: Fraud, economic damage analysis, business valuation, complex civil litigation involving securities and breach of contract, family law matters (including, but not limited to, cash flow analysis for support) asset tracing, trust and estate issues, lost profits analysis, lost income analysis, personal injury damages, analysis for rent control increase applications, rebuttal expert, employment issues including Compensation Analysis and testimony
Q: In what percentage of your cases were you retained by the plaintiff?
A: 75%
Q: In what percentage of your cases were you retained by the defendant?
A: 25%
Q: On how many occasions have you had your deposition taken?
A: 12
Q: When was the last time you had your deposition taken?
A: 2020
Q: On how many occasions have you been qualified by a court to give expert testimony?
A: 15
Q: On how many occasions have you testified as an expert in court or before an arbitrator?
A: 3
Q: For how many years have you worked with the legal industry as an expert?
A: 15
Q: What services do you offer? (E.g.: consulting, testing, reports, site inspections etc.)
A: Consulting, expert witness testimony, business valuations, intangible valuations (patent and trademark), business lost profit claims, family law matters including, but not limited to separate property tracing, forensic accounting and cash flow available for support, fraud investigations, economic damage analysis related to various areas including personal injury, breach of contract, company risk assessments and control implementation
Q: What is your hourly rate to consult with an attorney?
A: $350
Q: What is your hourly rate to review documents?
A: $350
Q: What is your hourly rate to provide deposition testimony?
A: $425
Q: What is your hourly rate to provide testimony at trial?
A: $425
Q: Please list any fees other than those stated above (E.g.: travel expenses, copy fees, etc.)
A: Any outside expert services are billed at actual cost (ex. real estate appraiser). Travel expenses for out of town or state deposition and trial testimony at cost.


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