Morones Analytics

09/02/2026

Everyone is talking about AI, but how is our firm actually using it? We get this question from attorneys more and more. Serena Morones, CPA, ASA, ABV, CFE explains how our custom AI tools are a game changer.

One of the biggest challenges? Understanding large volumes of produced documents quickly and efficiently.

We've focused on building tools that help us identify key information faster, gain insights from large document productions, and spend more time on the expert analysis that matters most.

✅ The result is a more efficient review process, quicker insight, and a deeper understanding of the evidence.

Technology doesn't replace expert judgment. It helps us get to the critical issues faster so we can focus our time where it adds the most value.

See more from Serena on AI here 👉 https://moronesanalytics.com/in-the-hot-seat-with-our-testifying-experts-serena-morones-on-ai/

08/27/2026

Attorneys know that a strong expert witness does more than deliver a technically sound report. Even the most thorough financial work may fall short if a judge or jury can't follow it.

Kori Bogard shares that effective expert witnesses must communicate their conclusions clearly and credibly to audiences with little or no accounting background.

✅ The ability to translate complex financial issues into understandable testimony can make all the difference.

🎥 Watch Kori’s video below and see more from Kori here: https://moronesanalytics.com/in-the-hot-seat-with-our-testifying-experts-kori-bogard/

07/29/2026

Meet Rudra Vignesh Venugopalan, our Analytics & Automation Associate. Originally from Trichy, India, Rudra's journey took him to grad school in Texas before ultimately landing in the Pacific Northwest.

📊 He helps our senior experts transform complex financial data into actionable insights. By combining his expertise in financial analysis, software development, and automation, Rudra analyzes large datasets, uncovers key evidence, and develops AI-powered tools that streamline the review of extensive litigation documents.

An interest in personal finance revealed a natural affinity for numbers. That led him to pursue a master's degree in fintech and ultimately a career at the intersection of data analytics, AI, and forensic accounting.

🏏Outside the office, you'll likely find Rudra on the cricket field, where he currently plays for a second-division team in Portland, or planning his next road trip adventure.

We're grateful for the innovation, curiosity, and problem-solving mindset he brings to our team every day💡

Meet Rudra 👉https://moronesanalytics.com/meet-our-team-rudra-vignesh-venugopalan/

06/30/2026

Thank you to our clients for offering feedback to Chambers and Partners about their experience in working with us. For the fourth year, Morones Analytics has earned national recognition in the Forensic Accountants Rankings. Congrats team! 🎉

Chambers also recognized our founder, Serena Morones, CPA, ASA, ABV, CFE, as a ranked individual in the Litigation Support Guide.

Learn more 👉 https://moronesanalytics.com/morones-analytics-ranked-as-leading-forensic-accounting-firm-in-2026-chambers-partners-litigation-support-guide/

06/17/2026

Congratulations to Kevin Marold, CPA, CFE, CFF, ABV for earning his Collaborative Divorce Financial Specialist certification. This allows him to serve as a neutral professional who helps divorcing couples navigate complex financial decisions outside of court.

Kevin's guidance is especially valuable in multifaceted financial situations and in high-net-worth cases that include business ownership or complex property division.

💬 "Most of my career has been spent on the litigation side of financial disputes — almost always hired by one party against another. The collaborative process asks something different. It invites the same careful analysis into a room where two people are trying to find their way to a settlement together, with clarity instead of combat. It asks for care as much as it asks for analysis, and I'm glad to be doing it alongside the West Michigan collaborative community." - Kevin Marold

Kevin is now a member of the Collaborative Divorce Professionals of West Michigan (CDP) and the Collaborative Practice Institute of Michigan (CPIM).

Learn more 👉 https://moronesanalytics.com/kevin-marold-earns-certification-as-a-collaborative-divorce-financial-specialist/

06/03/2026

Embezzlement is more common than many business owners realize. When suspicion falls on a trusted employee, emotions can run high. But how you respond in those first moments can make or break your case.

Lauren de la Rosa, CPA, CFE covers the 4 critical steps to take if you suspect embezzlement:
1️⃣ Stay Calm and Get the Facts Straight
2️⃣ Preserve and Document Everything
3️⃣ Consult Legal Counsel Before Taking Action
4️⃣ Engage a Forensic Accountant

Learn more 👉 https://moronesanalytics.com/answering-common-questions-from-clients-has-my-employee-embezzled-money-4-key-steps-to-take/

The Association of Certified Fraud Examiners Association of Certified Fraud Examiners (ACFE) estimates that organizations lose 5% of revenue to fraud each year.

💡 Bottom line:
When facing potential fraud, resist the urge to react emotionally. Move methodically, protect the evidence, and bring in the right professionals early.

We follow the money to determine what actually happened, providing the insight needed to help organizations get to the truth.

When you suspect employee embezzlement, we suggest the following four steps based on our professional experience and training in fraud investigation.

04/23/2026

With the recent Artemis II space mission, we had to share our own Abe Smith's analogy comparing the use of AI in our investigative work to the precision required to fly and land a space shuttle safely 🚀

AI is being used everywhere, including in forensic accounting. But having access to it isn’t the advantage. Knowing how to use it accurately, responsibly, and defensibly is.

We’ve invested heavily in our own technology and analytics and are better equipped to transform complex financial data into meaningful conclusions.

✅ What does this mean for the attorneys we serve? You’ll get clear and accurate insights that will bring your litigation strategy into focus, faster.

Our proprietary technology accelerates the work.
Our specialized experts ensure it stands up to scrutiny.

Learn more about our Advanced Data Analytics & AI practice
👉 https://moronesanalytics.com/data-analytics/



Abe Smith, CFE, Former Special Agent

03/19/2026

Hear Kevin Marold on the Thacker Sleight family law podcast where he delves into forensic accounting in divorce cases. He offers insights for both legal professionals and individuals, shedding light on the methods forensic accountants use to uncover accurate financial pictures.

Kevin covers:
✅ the role of forensic accounting in litigation
✅ the processes in tracing assets and normalizing income
✅ using AI in forensic investigations
✅ the importance of obtaining comprehensive financial documents
✅ how forensic accounting findings are summarized for court presentations

A big thank‑you to hosts Connie Thacker and Allison Sleight of Thacker Sleight in Grand Rapids, MI for the thoughtful conversation.

🎧 Listen here 👉 https://www.thackersleight.com/podcast/forensic-accounting

03/19/2026

Business clients bring attorneys some of the most challenging financial questions. We recently published insights from our experts answering questions we’re asked most often.

From business valuation to partnership exits and trade secret disputes, our team breaks down our approach and how we assist.

✅ What is the value of my business?
By Paul Heidt, CPA, ASA, ABV

✅ My business partner wants out. How much should I pay them?
By Alina Niculita, ASA, CFA, ARM-BV, MBA

✅ I have been accused of stealing trade secrets. How much might I owe my previous employer?
By Serena Morones, CPA, ASA, ABV, CFE

✅ I’m in a bad business partnership. How much is a fair amount to get me out?
By Terry Whitehead

See the answers here and save this one -- we will add more!
👉 https://moronesanalytics.com/answering-common-financial-questions-from-business-clients/

Business clients bring attorneys some of the most challenging financial questions. See insights from our experts answering questions we’re asked most often.

01/29/2026

Attorneys field business valuation questions every day, especially in transactions, disputes, and shareholder matters. Alina Niculita and Paul Heidt pulled together six of the most common questions we hear during CLEs with practical answers that help demystify the process.

If you work with privately held businesses, this is a helpful refresher and a great resource to share with clients 👉
https://moronesanalytics.com/answers-to-6-common-questions-from-attorneys-on-business-valuation/

1️⃣ Why do appraisers typically request five years of the subject Company’s financial statements?

2️⃣ Which business valuation approaches are generally preferred by buyers and sellers?

3️⃣ Which business valuation methods are preferred for different types of businesses?

4️⃣ What are typical business valuation discount rate ranges?

5️⃣ What is cash flow and how is it used in business valuation?

6️⃣ Why is an EBITDA (“earnings before interest, taxes, depreciation, and amortization”) valuation multiple often preferred in the Market Approach as opposed to a net income multiple?

Authors:
Alina Niculita, ASA, CFA, ARM-BV, MBA
Paul Heidt, CPA, ASA, ABV

Our team regularly presents business valuation CLEs to law firms and bar associations, which sparks questions from attorneys. See answers to the most common questions from attorneys over the years.