The Firm provides forensic & litigation support services to the construction industry including identification & quantification of damages and claims.

Professional Designations
Certified Public Accountant, Ohio, 1976 (CPA)
Certified Fraud Examiner (CFE)
Certified Valuation Analyst (CVA)
Certified Merger & Acquisitions Advisor (CM&A)

Academic Degrees
BSBA, The Ohio State University, Accounting (1974)

Professional Background
Ickert & Company, LLC
Founder - 1984 to present
The firm provides financial, accounting, tax and corporate advisory services to corporations and individuals. In addition to providing a full range of accounting and auditing services, the firm is heavily involved in personal and corporate consulting for financial and operational matters, tax planning, business valuation and succession planning, damage calculation and analysis, litigation support, fraud deterrence and investigation, bankruptcy and merger and acquisition services including due diligence reviews.

Arthur Andersen & Co.
Manager - 1974 to 1983
Manager in audit and financial services division. Mr. Ickert planned and performed numerous attestation engagements which included SEC reporting for publicly held entities. He was responsible for litigation support engagements performed within the Columbus, Ohio office during his tenure. He was heavily involved with merger and acquisition work including due diligence investigations.

Experience
Mr. Ickert has been extensively involved in the valuation of closely-held business enterprises for purpose of marital dissolution, estate and gift tax planning, purchase or sale, shareholder and partner disputes and succession planning. Valuations have covered a wide variety of business entities and industries including service, professional, manufacturing, retail and construction. Mr. Ickert has also performed valuations of intangible assets for purposes of purchase price allocation, impairment analysis, income, gift and estate taxes and theft of trade secrets.

Mr. Ickert has performed and directed numerous forensic financial investigations including those involving asset diversion, employee fraud and abuse, vendor fraud, investment fraud and fraudulent financial reporting. He is the Firm’s lead forensic accountant in identifying schemes perpetrated, documenting losses incurred, identifying perpetrators, supporting civil and/or criminal actions, tracing assets for recovery and providing expert witness testimony. He is also heavily experienced in the detection and deterrence of fraud via financial analysis and computer assisted detection methods.

Other litigation support engagements completed include marital dissolution involving the valuation, tracing and division of marital assets. He has also documented construction claims for extras, delays and acceleration of the construction schedule. Mr. Ickert has performed and supported claims for damages and lost profits as a result of business interruption, wrongful death, personal injury and commercial negligence.

He has served in several bankruptcy engagements as accountant for the receiver and/or trustee in bankruptcy assisting in all accounting functions including identifying and valuing assets, identifying and pursuing preference payments, documenting fraudulent transfers and testifying in bankruptcy proceedings. He has been engaged by both creditors and debtors.

Professional Affiliations
American Institute of Certified Public Accountants
Ohio Society of Certified Public Accountants
Association of Certified Fraud Examiners
National Association of Certified Valuation Analysts
The Institute of Business Appraisers
Candidate - American Society of Appraisers
Association of Insolvency and Restructuring Advisors
Alliance of Merger and Acquisition Advisors
National Association of Bankruptcy Trustees
NASD securities licenses held, Series 6, 7, 63, and 65
Chairperson of the Columbus Chapter of OSCPA Litigation Support Group

Court Testimony or Deposition
(Case name, number, court and attorneys) involved

Joseph A. Chornyak v. Sharon L. Chornyak, Case No. 94-DR0154, Court of Common Pleas, Domestic Relations, Union Co., Ohio, Attorney Tom Bolon

Esler v. Esler, Common Pleas Court, Domestic Relations, Franklin Co., Ohio, Attorney Marty Anderson

Liberte Capital Group, LLC v. James A. Capwill, et al, Case No. 5:99 CV 818, United States District Court for the Northern District of Ohio, Eastern Division, Attorneys N. Stevens Newcomer, William T. Wuliger, Nancy Schuster, Frederick Luper

The Heritage Financial Network, Inc., Bankruptcy, Case No. 00-60278, United States Bankruptcy Court for the Southern District of Ohio, Eastern Division, Attorney Frederick Luper

Andrew Little, responsible party for Pascal Optical, Inc. v. Roger Tracy, Tax Commissioner, Case No. 97-G-543 Ohio Board of Tax Appeals, Attorneys Martin J. Hughes III, Betty D. Montgomery, Duane M. White

Donna M. Martinelli v. David L. Martinelli, Case No. 00DR-03-1085, Court of Common Pleas, Domestic Relations, Franklin Co., Ohio, Attorneys Marty Anderson, Frederick Meister

Pamela Miller v. David Miller, Case No. 01DR 0213, Court of Common Pleas, Domestic Relations, Franklin, Co., Ohio, Attorneys William S. Friedman, Anthony Delligatti, Douglas Jennings

Katie A. Miller v. John E. Miller, Case No. 01DR-09-3842-DRBC, Court of Common Pleas, Domestic Relations, Franklin Co., Ohio, Attorney Bruce A. Hyslop

Metropolitan Armored Car Services, Inc. v. Bryan Yost, et al., Court of Common Pleas, Franklin Co., Ohio, Attorneys Brigid E. Heid, Gunther Lahm, John Sutherland, Lisa Lomax

Darl E. Reynolds v. Michael S. Morris and CMH Industries, Inc., Case No. 95 CVH10-7229, Court of Common Pleas, Franklin Co., Ohio, Attorneys Rankin M. Gibson, Richard Mulligan

Selby General Hospital v. Marilyn Joy Kindig, DO, Case No. 02 OT 87, Common Pleas Court, Washington Co., Ohio Attorneys Bravo, Jones, Chapin, Zibners

Semco, Inc. et al v. Hildreth Mfg. LLC et al, Case No. 99 CV-0182, Court of Common Pleas, Marion Co., Ohio, Attorneys J. C. Ratliff, Donell R. Grubbs

Arnold S. White, Trustee, et al. v. Creditor Services Corporation, Case No. 94-50019, Federal Bankruptcy Court, Southern District of Ohio, Attorney Arnold S. White, Grady Pettigren

Arnold S. White, Trustee for Daniel E. & Atonya Look v. John W. Hundley and General Casualty Company and Proliance Insurance Co., Court of Common Pleas, Franklin Co., Ohio, Attorney Arnold S. White

Youthland, Inc., Bankruptcy, Southern District of Ohio Bankruptcy Court, Attorney Leon Friedberg, Michael Kranitz

Howard L. Covert v. Carol Hart Covert, Case No. DRB 20020072, Court of Common Pleas, Adams Co., Ohio, Attorney Caitlin Decatur

Biomet, Inc. and Biomet Orthopedics, Inc. v. Biomet-Ross, Inc. and B. Keith Ross, AAA Arbitration No. 53Y 181 0022003, Attorneys H. Ritchey Hollenbaugh, Kristine Hayes

Dunham v. Dunham, Case No. 02dr-06-2413, Court of Common Pleas, Franklin County, Ohio , Attorney Kathleen Knisely, Amanda Baker

Publications & Presentations
Fraud Prevention: Trust Everyone, But Cut the Cards, Business First, September 20, 1996.

“Protecting Your Thoughts: Intellectual Property Considerations in Mergers and Acquisitions,” National Business Institute, 2002.

“Financial Statement Fraud,” Central Ohio Chapter of the Association of Certified Fraud Examiners, May 2003.

“Family Limited Partnerships in Ohio,” National Business Institute, November 2003.

“Fraud in Small Business,” Prospect Bank, November 2003.

Numerous presentations on litigation support and business valuation issues, presented to the Columbus Chapter of the Ohio Society of CPA’s, Litigation Common Interest Group, and the Columbus Chapter of Certified Fraud Examiners.

“The expert witness at deposition or trial” Emerging Trends in Fraud Investigation and Prevention Conference. Presented by Auditor of State Betty Montgomery, Attorney General Jim Petro, Central Ohio Chapter of Certified Fraud Examiners, May 2004.

“What, not how to divide by two: Asset Identification and Business Valuation” OSBA CLE Institute, May 2004.

“Financial Skills for Management in Ohio” Lorman Education Services, May 2004.