"Instead of accepting financial records at face value, we approach every engagement with skepticism. We search for evidence of the actual underlying transactions rather than accept financial records to accurately portray what happened."
Andrew D. Pappas, CPA

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Andrew D. Pappas, CPA Backed by three decades of practicing in Arizona as a Certified Public Accountant and business advisor, with an emphasis on financial investigations and forensic accounting, Andrew D. Pappas offers business owners and litigators extensive experience in fraud accounting, and the

evaluation of complex business transactions.

His forensic accounting expertise includes evaluating accounting procedures and performing cash flow analyses for a variety of purposes, including fraud detection, dispute resolution, and business sales and acquisitions.

Professional Background. Before founding Pappas & Company, Mr. Pappas gained valuable knowledge and skill at two international public accounting firms. In the ensuing 30 years, he has written and lectured on the topic of fraud accounting and provided financial, operational and tax counseling to businesses, their owners, high net worth individuals, and builders of wealth. Mr. Pappas’ business analysis skills are well known among his clients and their professional advisors. Acting on his reports and recommendations has enabled many clients to materially improve their businesses’ performance, outlook and value.

Litigation Support Experience. Mr. Pappas has served as a consulting expert in a wide range of financial matters, including:

  • acting as a court-appointed forensic accountant in the fraud investigation of real estate transactions, mortgage lending, and business and asset issues in divorce;

  • providing assistance to counsel in the analysis of financial records in connection with a partnership dispute;

  • testifying as an expert witness in a criminal case involving alleged employee embezzlement;

  • calculating economic damages related to wrongful death;

  • assisting counsel with financial investigation in connection with loss of collateral; and

  • assisting counsel and shareholders in connection with misrepresentations affecting business valuations.

Professional Presentations

Internal investigations
Construction contractors
Several courses for financial institutions
Various courses for accountants
Forensic accounting seminar for attorneys

Published Materials

During the last ten years, Mr. Pappas has authored the following articles for the Arizona Journal:

  • Ensuring Life: Obtaining the Right Advice on One’s Insurance Is Not for the Faint at Heart

  • A Closer Look – Internal Investigations: When Managers Suspect Wrongdoing within the Company They Would Be Wise to Consult a Lawyer for Guidance During the Probe

  • Double-Header: A Good Lawyer-CPA Relationship Helps Both Professionals Serve a Joint Client Effectively

  • Value-Billing for the Professional: A New World Demands a New Paradigm

  • Serving the Mutual Client: Lawyer and Accountant, or Lawyer vs. Accountant

Mr. Pappas also authored "This Land Is Your Land, This Land Is My Land," a case study published in Fraud Casebook: Lessons from the Bad Side of Business, compiled by the Association of Certified Fraud Examiners and published by John Wiley & Sons (July 2007)

See other articles on fraud and financial investigation authored by Andy Pappas

Professional Designations and Affiliations

Certified Public Accountant (CPA)

American Institute of Certified Public Accountants (AICPA):
Forensic and Valuation Services Section

Arizona Society of Certified Public Accountants (ASCPA):
Business Valuation and Litigation Steering Committee

Association of Certified Fraud Examiners

The Forensic Group

Turnaround Management Association

Central Arizona Estate Planning Council:
Board of Directors, 2000-2002

Officer and member of the Board of Directors of a private foundation, 1986-2006

Education

B.S., with distinction, Accounting, Arizona State University

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