Forensic Accountant in Palm Beach County, Florida

Joey Friedman CPA PA is a litigation-focused forensic accounting and business valuation firm. We do not prepare income tax returns or provide tax planning services. Our practice serves attorneys, businesses, and individuals in financial disputes, divorce, expert witness engagements, and forensic investigations.

Whether you are an attorney handling a Palm Beach County dispute, a business owner facing a valuation conflict, or an individual trying to understand suspected hidden assets or economic loss, a forensic accountant can help turn the financial record into usable evidence. Joey Friedman, CPA, ABV, MACC, MIB serves individuals, families, and businesses throughout Palm Beach County with forensic accounting, economic damages analysis, and business valuation services. From contentious divorce proceedings involving business interests to shareholder disputes, fraud investigations, and contested damages claims, the firm delivers meticulous, well-documented findings.

Whether your case involves hidden or dissipated assets, disputed economic damages, or the need for a credible expert to challenge opposing counsel’s numbers, our firm provides thorough analysis and credible expert testimony. We work with clients and their attorneys throughout West Palm Beach, Boca Raton, Delray Beach, and Boynton Beach, and are available to engage promptly when litigation timelines demand. Our forensic accounting and expert witness and litigation support services are designed to deliver clear opinions, defensible methodology, and reliable deposition and trial availability.

Forensic Accounting & Litigation Support for Palm Beach County Litigants and Attorneys

  • Tracing and hidden-asset analysis — Identifying dissipated or concealed marital and business assets through financial record reconstruction and detailed tracing methodology.
  • Economic damages quantification — Calculating lost profits, lost earnings, and other compensatory damages in commercial and personal injury matters; learn more about our economic damages practice.
  • Business valuation disputes — Independent business valuation for equitable distribution, buy-sell disputes, and shareholder oppression claims, with defensible support for deposition and trial.
  • Fraud investigations — Examining financial records for embezzlement, financial statement manipulation, and other fraudulent conduct on behalf of counsel in civil and regulatory matters.
  • Deposition and trial support — Providing clear, persuasive expert testimony with exhibits and demonstratives that communicate complex financial findings to judges and juries alike.
  • Rebuttal and critique engagements — Reviewing and challenging the methodology, assumptions, and conclusions of opposing expert reports across valuation, damages, and tracing issues.

Frequently Asked Questions — Palm Beach County Forensic Accounting

What documents should I provide when retaining a forensic accountant for a Palm Beach County matter?

The documents most useful at the outset depend on the nature of the matter, but typically include several years of personal and business tax returns, bank and brokerage statements, corporate general ledgers, QuickBooks or other accounting files, and any existing financial statements. For divorce matters, full financial disclosure required by the court should also be shared. Providing organized, complete records from the start helps our team begin analysis efficiently and identify early whether additional discovery is needed.

When in the litigation process should I retain a forensic CPA?

Early retention is almost always advantageous. Engaging a forensic accountant at the outset of discovery allows us to help shape document requests, identify key financial records, and develop a tracing or damages theory before depositions begin. In contested divorce and business dispute matters, late engagement can limit the scope of analysis and compress timelines for expert report preparation. If a matter is approaching the expert designation deadline, contact us promptly so we can assess feasibility.

Do I need separate experts for business valuation and economic damages?

Not necessarily. Joey Friedman holds both the CPA credential and the ABV (Accredited in Business Valuation) designation, enabling him to address both business valuation and economic damages issues within a single engagement where the matters are related. In some cases—particularly where valuation and lost-profits claims involve distinct factual and methodological frameworks—retaining separate specialists may be warranted. We are happy to discuss scope at an initial consultation and provide guidance on the most efficient approach for your case.

Need a forensic CPA in Palm Beach County? Joey Friedman CPA PA is available to consult with attorneys on new matters throughout Palm Beach County and South Florida. Contact the firm to discuss your case and determine how we can assist.

Expanded Forensic Accounting and Business Valuation Coverage for Palm Beach County

Quick Answer

Joey Friedman CPA PA serves Palm Beach County forensic accounting and business valuation engagements from a Pembroke Pines (Broward) practice office with same-day or next-day responsiveness to Palm Beach attorneys — a short drive to Boca Raton, Delray Beach, West Palm Beach, and all 39 Palm Beach County municipalities. Credentialed in business valuation by AICPA since 2008 (Accredited in Business Valuation, ABV), Joey applies Florida statute-specific methodology to divorce equitable distribution (§61.075), alimony income reconstruction (§61.08), shareholder oppression and dissenter buyouts (§607.1436), commercial litigation damages, and fraud investigation — work defensible at trial under Florida’s Daubert standard (§90.702). Joey accepts engagements throughout Palm Beach County’s 15th Judicial Circuit and has prior testimony experience in the circuit. Engagements are scoped under a refundable retainer plus hourly billing structure documented in the engagement letter. Direct: 954-282-9615.

Key Takeaways

  • Palm Beach County’s 15th Judicial Circuit handles divorce, commercial, probate, and guardianship matters routinely requiring forensic CPA expertise — Joey serves engagements throughout the circuit and has prior testimony experience in the 15th Circuit.
  • Joey’s adjacent Pembroke Pines (Broward) office sits a short drive from the West Palm Beach main courthouse and the South County courthouse in Delray Beach, supporting in-person meetings, courthouse appearances, and document delivery for Palm Beach attorneys and parties.
  • Florida statutes Joey applies in Palm Beach engagements: §61.075 (equitable distribution), §61.075(6) (passive vs active appreciation), §61.08 (alimony), §61.30 (child support), §61.16 (attorney/expert fees), §607.1436 (statutory fair value), §726.105-110 (UVTA fraudulent transfer), §90.702 (Daubert).
  • Common Palm Beach engagement types: high-net-worth divorce equitable distribution, alimony for self-employed and professional-practice spouses, partnership buyouts in Boca Raton and West Palm Beach professional firms, shareholder oppression in closely-held Florida corporations, hidden asset discovery in marital litigation, business valuation for commercial litigation and estate planning.
  • Engagement cost depends on records universe, entity count, timeline urgency, and whether expert testimony is required — not on any single rate. Joey scopes each engagement against the specific matter.

Palm Beach County Forensic Accounting and Business Valuation Engagements

Palm Beach County’s economic profile generates distinctive forensic CPA work. The county includes one of Florida’s highest concentrations of high-net-worth households, professional practices, closely-held businesses across luxury hospitality, marine services, real estate, agriculture, healthcare, and financial services, plus significant family wealth across multiple generations — all of which produce divorce, business dissolution, shareholder, estate, and commercial litigation matters where Joey’s ABV credential and Florida Daubert-defensible methodology apply.

High-Net-Worth Divorce in Palm Beach County

Palm Beach County’s 15th Judicial Circuit handles a substantial volume of high-net-worth divorces each year. These cases routinely involve multiple entities, real estate portfolios, family business interests, professional practices, and complex compensation structures. Joey’s engagements in Palm Beach divorce matters include:

  • Equitable distribution analysis for complex marital estates spanning operating businesses, real estate holdings, investment portfolios, and family wealth structures.
  • Marital vs non-marital classification under §61.075(6), distinguishing passive appreciation (typically non-marital) from active appreciation tied to marital labor or marital funds — critical for closely-held businesses managed during the marriage.
  • Alimony income reconstruction under §61.08 for self-employed spouses, professional practice principals, and individuals whose reported income may understate actual earning capacity. Reconstruction applies lifestyle analysis, business records review, source-and-application of funds analysis, and net-worth reconstruction.
  • Hidden asset discovery through bank statements, brokerage accounts, business accounting records, payroll, vendor masters, foreign account disclosures, digital payment platforms (Venmo, Cash App, Zelle, Bitcoin, Ethereum), and Florida Sunbiz entity searches.
  • Marital business goodwill analysis distinguishing enterprise goodwill (marital) from personal/professional goodwill (non-marital) — particularly important in Palm Beach professional practices, medical groups, financial advisory firms, and consulting businesses.
  • Child support determinations under §61.30 when income calculations require reconstruction of variable income, business deductions, imputation, or treatment of business benefits as income equivalents.

Business Valuation for Palm Beach Litigation, Transactions, and Estate Planning

Florida statutory frameworks govern valuation context. Joey applies AICPA Statement on Standards for Valuation Services No. 1 (SSVS 1) methodology to Palm Beach engagements including:

  • Statutory fair value valuations under §607.1436 for shareholder dissent and oppression cases in closely-held Florida corporations. Florida’s statutory fair value standard excludes minority and marketability discounts in dissenter actions.
  • Partnership and LLC buyouts under operating agreement provisions, common pattern in Palm Beach professional practices, medical groups, financial advisory firms, and family business structures.
  • Marital business valuations in divorce, with careful attention to valuation date selection (filing date vs trial date vs other equitable date) and appropriate standards of value.
  • Estate and gift tax valuations for Palm Beach families navigating intergenerational transfers, applying IRS Rev. Rul. 59-60 plus the 2026 OBBBA basic exclusion of $15M per individual.
  • Gift tax valuations under §2512 with valuation discounts where applicable (DLOM, DLOC) subject to Chapter 14 restrictions (§§2701-2704).
  • Commercial damages valuations in breach of contract, fraud, and economic loss cases brought in Palm Beach Circuit Court.
  • Buy-sell agreement valuations updating closely-held business buy-sell terms for partner buy-in, retirement, death, and disability events.

Expert Witness Testimony Under Florida’s Daubert Standard

Since 2013, Florida courts apply the Daubert reliability standard (§90.702) to financial expert testimony. Joey’s reports satisfy Daubert through:

  • Replicable methodology — every analysis follows documented techniques
  • Peer-tested techniques — AICPA-published standards (SSVS 1, SSFS 1) plus IRS Revenue Rulings
  • Primary-source documents — conclusions trace to specific bank statements, brokerage records, tax returns, or accounting records cited as exhibits
  • Transparent limitations — the report acknowledges what couldn’t be determined

Joey accepts engagements through deposition and trial in Palm Beach Circuit Court, federal Southern District of Florida, and AAA arbitration proceedings.

Palm Beach County Municipalities Joey Serves

Joey serves engagements throughout Palm Beach County, including:

North County: Jupiter, Tequesta, Juno Beach, Palm Beach Gardens, North Palm Beach, Lake Park, Riviera Beach

Central Coast: West Palm Beach, Palm Beach, Lake Worth Beach, Lantana, Hypoluxo

South County: Boynton Beach, Ocean Ridge, Briny Breezes, Gulf Stream, Delray Beach, Boca Raton, Highland Beach

Western Communities: Wellington, Royal Palm Beach, Loxahatchee, The Acreage, Westlake, Belle Glade, Pahokee, South Bay

Joey works statewide and accepts engagements from any Palm Beach County attorney or party.

Common Palm Beach County Engagement Patterns

Pattern 1: High-Net-Worth Divorce in Boca Raton

A Boca Raton couple divorces with a marital estate spanning operating businesses (often multiple LLCs), real estate portfolios (often including Florida + out-of-state holdings), investment accounts (taxable + retirement), and family wealth structures (trusts, gifted assets). Joey’s engagement covers: comprehensive equitable distribution analysis under §61.075, marital vs non-marital classification under §61.075(6), business valuations for operating entities, alimony income analysis under §61.08, and expert testimony through deposition and trial.

Pattern 2: Professional Practice Buyout in West Palm Beach

A medical group, law firm, or financial advisory firm in West Palm Beach experiences a partner buyout or retirement. The operating agreement specifies valuation methodology. Joey’s engagement covers: business valuation under the agreement’s specified standard, treatment of personal vs enterprise goodwill, work-in-progress and accounts receivable valuation, and expert testimony if the matter goes to mediation or arbitration.

Pattern 3: Family Business Succession in Wellington

A Wellington family business owner plans intergenerational transfer using gifting techniques. Joey’s engagement covers: business valuation supporting gift tax filings (Form 709), application of valuation discounts (DLOM, DLOC) subject to Chapter 14, adequate disclosure documentation under §301.6501(c)-1(f), and coordination with estate planning attorney.

Pattern 4: Statutory Fair Value Dispute in Delray Beach

A minority shareholder in a Delray Beach closely-held corporation invokes Florida §607.1436 dissenter rights or sues for oppression. Joey’s engagement covers: statutory fair value calculation excluding minority and marketability discounts, expert report under Daubert, deposition testimony, and trial testimony in Palm Beach Circuit Court.

Pattern 5: Hidden Asset Investigation in Jupiter Divorce

A Jupiter divorce involves suspicion that one spouse is hiding marital assets through new entity formation, cryptocurrency holdings, foreign account interests, or transfers to family members. Joey’s engagement covers: subpoena strategy, multi-source tracing, cryptocurrency exchange records and blockchain analysis, source-and-application of funds reconstruction, expert report, and testimony.

Pattern 6: Commercial Lost Profits in Boca Raton Breach of Contract

A Boca Raton business files breach of contract litigation seeking lost profits damages. Joey’s engagement covers: but-for revenue projection, mitigation analysis, expert report under Daubert (§90.702), deposition, and trial testimony in Palm Beach Circuit Court.

Joey’s Credentials and Palm Beach Service Approach

Joey N. Friedman, CPA, ABV, M.Acc, MIB. Florida licensed CPA since 2006. Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA) since 2008. Master of Accountancy and Master of International Business academic credentials. Active member of AICPA and Association of Certified Fraud Examiners (ACFE). 100+ litigation engagements; $250M–$500M+ in total business and asset value assessed; testimony experience across 8 Florida Judicial Circuits — including the 15th Judicial Circuit (Palm Beach County) — plus two US Federal District Courts, and international matters.

Joey’s practice office is in Pembroke Pines, Broward County — a short drive from Boca Raton, Delray Beach, and the broader Palm Beach County professional corridor. That adjacent positioning translates to practical advantages for Palm Beach engagements:

  • Drivable presence for in-person meetings with Palm Beach attorneys and clients without the expense profile of a same-county firm
  • Familiarity with Palm Beach Circuit Court — both the West Palm Beach main courthouse and the South County courthouse in Delray Beach, with prior testimony experience in the circuit
  • Established Palm Beach professional network built across family law, commercial litigation, probate, and corporate engagements
  • Responsive turnaround for document review, subpoena strategy, and discovery deadlines — Pembroke Pines to West Palm Beach is generally under an hour

Engagement onboarding mirrors the Broward and Miami-Dade process: initial consultation → conflict check → engagement letter → records collection plan → phased work execution → expert report → testimony preparation if engagement extends through deposition and trial.

Florida Statutes Joey Applies in Palm Beach Engagements

Divorce / Family Law: – §61.075 Equitable distribution – §61.075(6) Passive vs active appreciation – §61.08 Alimony – §61.13 Child support / financial affidavit – §61.16 Attorney and expert fees – §61.30 Child support guidelines

Corporate / Shareholder: – §607.1436 Statutory fair value – §605.04055 LLC dissenter rights – §605.0707 LLC dissolution

Fraudulent Transfer: – §726.102-110 Florida UVTA Chapter 726

Probate / Guardianship: – §744.107, §744.367, §744.3678 (court monitor, annual report duty, annual accounting)

Federal / Tax: – IRS Rev. Rul. 59-60 (closely-held valuation) – Rev. Proc. 2025-32 §3.43 (2026 annual exclusion $19,000) – §2010(c)(3) Basic exclusion ($15M for 2026 per OBBBA) – §§2701-2704 Chapter 14 valuation restrictions

Evidence: – §90.702 Florida Daubert standard

Frequently Asked Questions — Palm Beach County Forensic Accounting

Q1: Is Joey’s office in Palm Beach County? No. Joey’s practice office is in Pembroke Pines, Broward County — a short adjacent drive to Boca Raton, Delray Beach, and West Palm Beach. Palm Beach County is one of Joey’s primary served counties; he accepts in-person meetings throughout the county and has prior testimony experience in the 15th Judicial Circuit.

Q2: Does Joey appear in Palm Beach County Circuit Court? Yes. Joey accepts engagements requiring expert testimony at deposition and trial in both Palm Beach Circuit Court venues — the West Palm Beach main courthouse and the South County courthouse in Delray Beach. Joey has prior testimony experience in the 15th Circuit.

Q3: What types of Palm Beach attorneys engage Joey most often? Joey routinely works with Palm Beach family law attorneys (divorce, equitable distribution, alimony), commercial litigators (breach of contract, lost profits, shareholder disputes), probate/guardianship counsel (estate valuations, fiduciary accounting), and corporate attorneys (partnership buyouts, M&A valuations, estate planning).

Q4: Can Joey work on Palm Beach cases that have venue in other Florida counties — or outside Florida? Yes. Joey works Florida statewide, US nationwide, and internationally (active engagements include Canada and Iceland). The case venue determines courthouse appearance logistics; the underlying methodology is the same. Many Palm Beach attorneys engage Joey for cases venued in Broward, Miami-Dade, federal court, or elsewhere.

Q5: How does Joey’s engagement integrate with estate planning? For Palm Beach families navigating intergenerational transfers, Joey works alongside estate planning attorneys to provide qualified appraisals supporting gift tax filings, family business valuations for estate freeze techniques, and adequate disclosure documentation under §301.6501(c)-1(f).

Q6: Does Joey support Boca Raton or West Palm Beach mediation proceedings? Yes. Many Palm Beach divorce and commercial cases settle at mediation specifically because the forensic CPA’s findings shift expectations. Joey travels to Boca Raton, Delray Beach, and West Palm Beach mediation sessions from his Pembroke Pines office when engaged for that role.

Q7: What if the opposing party hires a national firm like Kaufman Rossin or NAFA? Joey’s reports include sections specifically structured to anticipate and respond to opposing expert reports. The Daubert standard (§90.702) governs which testimony survives challenge — well-documented methodology rooted in primary sources survives, regardless of the size of the firm submitting the report.

Q8: How does Joey handle confidentiality in high-profile Palm Beach engagements? Joey’s engagement letter includes standard confidentiality provisions. Work product is shared only with engaging counsel and authorized parties. For high-profile engagements where additional confidentiality measures are needed (NDA with engaging counsel, restricted-disclosure protocols), Joey accommodates additional protective requirements.

Q9: How long do typical Palm Beach engagements take? Engagement timelines vary by scope. Focused single-issue analyses complete in 4-8 weeks. Comprehensive multi-account, multi-entity engagements run 2-6 months. Complex cases with offshore holdings, cryptocurrency, or significant testimony requirements extend longer.

Q10: Can the court order the higher-earning spouse to pay Joey’s fees in a Palm Beach divorce? Florida §61.16 gives the Palm Beach family court discretion to allocate attorney and expert fees between divorcing spouses based on relative financial position. In practice, the higher-earning spouse who controls financial information is often required to advance forensic CPA fees in cases where one spouse has primary financial control of the marital estate. Talk to your divorce attorney about the specific procedural mechanism.

Related Resources

Contact Joey Friedman CPA PA Office: 1 SW 129th Ave #STE 408 A, Pembroke Pines, FL 33027 (Broward County — adjacent to Palm Beach County) Direct: 954-282-9615 Service area: Palm Beach County primary served territory; Florida statewide, US nationwide, and international (Canada and Iceland matters active).

Other Florida County Forensic Accounting Hubs

Tampa Bay Forensic Accounting Hub

For Tampa Bay-area engagements, see Joey’s Hillsborough County Forensic Accounting hub.

Pinellas County / St. Petersburg Hub

For St. Petersburg, Clearwater, and Largo engagements, see Joey’s Pinellas County Forensic Accounting hub.

Related County: Duval County (Jacksonville) Forensic Accounting

For Jacksonville and Northeast Florida forensic accounting and business valuation engagements, see Joey Friedman CPA PA’s Duval County hub, which covers the 4th Judicial Circuit (Duval, Clay, Nassau counties) and the US District Court for the Middle District of Florida — Jacksonville Division. Joey has Federal expert witness experience in the Jacksonville Division.

Related County: Lee County (Fort Myers) Forensic Accounting

For Fort Myers, Cape Coral, and SW Florida forensic accounting and business valuation engagements — including post-Hurricane Ian business interruption damages work — see Joey Friedman CPA PA’s Lee County hub, which covers the 20th Judicial Circuit (Lee, Collier, Hendry, Glades, Charlotte counties) and the US District Court for the Middle District of Florida — Fort Myers Division.

Related County: Collier County (Naples) Forensic Accounting

For Naples, Marco Island, and Collier County forensic accounting and business valuation engagements — particularly HNW divorce, family-office, estate, and trust matters — see Joey Friedman CPA PA’s Collier County hub, which covers the 20th Judicial Circuit (Collier, Lee, Hendry, Glades, Charlotte counties) and the US District Court for the Middle District of Florida — Fort Myers Division.

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