Paul Regan is a certified public accountant and is certified in financial forensics. He holds both undergraduate and graduate degrees in accounting. As an accounting expert and forensic consultant, he has testified in more than 125 trials and arbitrations and more than 225 depositions. These analyses have involved such companies as Countrywide, Xerox, Parmalat, Sunbeam, Cisco, Enron, Bernard L. Madoff Investment Securities LLC, and Lehman Brothers. Paul has also worked with hundreds of attorneys in the world's most prominent law firms, the SEC, the US Department of Justice, and attorney generals for many states. His expert testimony on accounting and auditing issues has been accepted in the United States, England, the World Court in the Hague, Canada, Australia, and Guam. Paul has been a partner in Hemming Morse for more than 45 years and is one of its past presidents and chairman of its board. He remains active in forensic investigations and expert testimony.