Randall Paulikens (“Randy”) is a Partner at DLA, LLC in the Forensic, Valuation & Litigation Support practice. Randy has over 39 years of public accounting experience representing all sizes of clients from small solo practitioner professional practices to large Fortune 50 public companies. His industry experience includes all phases of litigation support, including lost profits and damage calculations, business valuations, matrimonial accounting, mergers and acquisitions, criminal (prosecution and defense), bankruptcies, forensic accounting, wrongful death calculations, and discovery.

Randy also has many years of traditional accounting experience including the taxation and reporting for closely held businesses and individuals. Involved in feasibility studies of new ventures or acquisitions from initial contact through “closing” both from the buying and selling side. He consults in connection with mergers and acquisitions, buy/sell agreements, compensation arrangements.

Education, Certifications & Affiliations

• B.A., Rutgers University
• Certified Public Accountant (CPA), New Jersey
• Accredited Business Valuation (ABV) from the AICPA
• Certified in Financial Forensics (CFF) from the AICPA
• Certified Information Technology Professional (CITP) for the AICPA

Prior Work Experience

• Partner
  A.J. Santye & Co
  September 2022 to September 2024
• Partner/Managing Principal
  Forensic Accounting, Litigation Support & Valuation Services
  Friedman LLP
  February 2016 to September 2022
• Partner
  Litigation/Valuation/Law Firm Support Services
  WithumSmith+Brown
  November 1997 to January 2016
• Supervisor
  Litigation Support
  Druker, Rahl & Fein
  January 1995 to November 1997
• Manager/Network Administrator
  A.J. Santye & Co.
  September 1988 to January 1995
• Staff Accountant
  Sidney W. Binder & Co.
  September 1986 to September 1988
• Staff Accountant
  Druckman & Hill
  January 1986 to September 1986

Trial/Arbitration Expert Testimony

• The Bank of New York Mellon fka The Bank of New York et al v Patricia Garity Smits
  (Hunterdon County, NJ) 2024
• (Civil Arbitration) 2024
• Catalyst Advisors Investors Global, Inc. v Catalyst Advisor L.P.
  (Delaware Superior Court) – 2022
• United States v Sergio Ramirez
  (United States District Court – Eastern District of New York) 2021
• Boyle v Boyle
  (Civil Arbitration) 2020
• Timothy Tyson, Keith Lyon and James Scandura v. Avara Pharmaceuticals,
  Avara Pharma Services, Ltd. And Leonard Levie
  (Civil Arbitration) 2019
• Gene Camali, Nada Camali and Core Fusion v. Paladino, Strike Zone Fitness et al
  (Bergen County, NJ) 2019
• Sergio Magarik, individually and on behalf of Kraus USA, Inc. v.
  Kraus USA, Inc., Michael Rukhlin, and Russel Levi
  (Nassau County, NY) 2018, 2019
• First Manhattan Consulting Group, LLC. v. Novantas, Inc. Andrew Frisbie, Peter Gilchrist and Jonathan West
  (Manhattan County Supreme Court, NY) 2017
• Zeus Scientific, Inc. v. Alere, Inc.
  (Civil Arbitration) 2017
• Northern Star Management v. Castlepoint National Insurance Company (Civil Arbitration) 2015
• Hyundai Wie v. Nelson Rowell et al. (Federal Bankruptcy) 2014
• Silecky Firm v. Squire Sanders & Dempsey (Civil Arbitration) 2011

Trial/Arbitration Expert Testimony – continued

• Golden v. Golden
  (Monmouth County Superior Court, NJ) 2007
• Axelrod v. Central Garden & Pet et al
  (Monmouth County Superior Court, NJ) 2005
• n the Matter of Ketchow
  (Monmouth County Chancery Court, NJ) 2005
  Gillette Enterprises v. Amboy National Bank
  (Middlesex County Superior Court, NJ) 2004
• United States Dredging v. Murphy, Gallagher et al.
  (Nassau County Supreme Court, NY) 2004
• United States v. Joseph Luparella
  (Criminal Federal Court) 2004
• Cunningham v. Cunningham
  (Mercer County Chancery Court, NJ) 2003
• Thomas Neary v. Boro of Ridgefield Police Department (Bergen County Municipal Court, NJ) 2001
• Couri v. Couri
  (Bergen County Chancery Court, NJ) 2001
• Chesed Clothing v. Paul Fedder D/B/A Business Mailing Company
  (Ocean County Superior Court, NJ) 2000

Deposition Testimony

• Jiangmen Benlida Printed Circuit Co., LTD v Circuitronix, LLC
  United States District Court
  Southern District of Florida
  Commercial Damages/Collection – 2023
• Andrew Black, Hans Erik Molberg, Celestino Amore and Dr. Henry Balboa individually and on behalf of Phoenix Holdco, LP v Phoenix Cayman LTD, Vishal Garg, Raja Visweswaran, Nicholas Calamari and Triaxx Holdco, LLC.
  Supreme Court of the State of New York
  County of New York
  Commercial Damages – 2023
• Gary Hardwick v Ripple Collective, LLC; Another Green World Productions, Inc. et al
  Supreme Court of the State of New York
  County of New York
  Business Valuation – 2022
• Vincent H. Martinez Cienfuegos v Sean Aronsen, David McGrath, Glenco Contracting Group, Inc. Aro Construction Group, Inc.
  Supreme Court of the State of New York
  County of Westchester
  Business Valuation – 2022

Deposition Testimony – continued

• Intech Powercore Corporation et al v Albert Handtmann Eltecka GMBH & Co. KG
  United States District Court of New Jersey
  Economic Damages 2022
• United States v Shant Hovnanian et al
  United States District Court of New Jersey
  Piercing the Trust Veil for Taxes – 2021
• Catalyst Advisors Investors Global, Inc. v Catalyst Advisor L.P
  Delaware Superior Court
  Valuation for Members Dissolution – 2021
• Estate of Kentos v Richard D. Schibell, Esq., Schibell & Mennie, LLC, Schibell, Mennie & Kentos,
  Monmouth County, NJ
  Valuation for Shareholder Dissolution – 2021
• Timothy Tyson, Keith Lyon and James Scandura v Avara Pharmaceuticals, Avara Pharma Services, Ltd. And Leonard Levie
  Arbitration
  Valuation for Shareholder Dissolution – 2019
• US National Bank Association v. 2150 Joshua’s Path et al
  United States District Court
  Eastern District of New York
  Analysis of Trial Demonstratives – 2019
• Shinnick v STIGroup, Inc., et al.
  Bergen County, NJ
  Valuation for Shareholder Dissolution – 2019
• ergio Magarik, individually and on behalf of Kraus USA, Inc. v. Kraus USA, Inc., Michael Rukhlin, and Russel Levi Nassau County, NY
  Lost Profits/Commercial Damages, 2017 and 2018
• DR Music, Inc. and DR Handmade Strings, Inc. v. Cenveo Corporation
  Federal Court, District of New Jersey
  Lost Profits/Commercial Damages, 2017
• First Manhattan Consulting Group, LLC v. Novantas, Inc. Andrew Frisbie, Peter Gilchrist and Jonathan West
  New York City
  Lost Profits/Commercial Damages, 2017
• Northern Star Management v. Castlepoint National Insurance Company
  New York City
  Lost Profits/Commercial Damages, 2015
• Ocasio v. Rutgers University
  Essex County, NJ
  Lost Wages/Improper Termination, 2014

Deposition Testimony – Continued

• American Polymers Corporation v. PolyStar Products, Inc. et al.
  Central Irrigation Supply, Inc. v. PolyStar Products, Inc et al and Consolidated Cases Mercer County, NJ
  Commercial Damages, 2013
• McGee v. Kane et al.
  Hudson County, New Jersey
  Lost Profits, Commercial Damages, 2013
• Paramount Homes at Asbury Park v. Tishman Construction Corp of New Jersey et al.
  Monmouth County, New Jersey
  Lost Profits, Commercial Damages, 2013
• Public Service Electric And Gas Company v. Colonnelli Brothers, Inc. et al.
  Union County, New Jersey
  Commercial Damages, 2013
• Daelim Trading Co v. Giagni Enterprises et al.
  United States District Court
  Southern District of New York
  Commercial Damages, 2013
• Frank Leonard v. Claus Joens et al.
  Essex County, NJ,
  Shareholder Buyout, 2013
• Miller v. South Amboy Board of Education
  Middlesex County, NJ
  Wrongful Termination, 2011
• Ravin, Sarasohn, Cook, Baumgarten, Fisch and Rosen, P.C. v. Lowenstein Sandler, P.C.
  Morris County, NJ
  Lost Profits, Damages, 2009
• Donald J. Pliner of Florida v. Carl R. Danziger, Operations Management Service
  United States District Court
  Southern District of New York
  Breach of Fiduciary Duty, CPA Malpractice, 2008
• Conoco Phillips v. Alstom Power, Inc.
  Union County, NJ
  Lost Profits/Commercial Damages, 2008
• Entology v. Storch, Jolley, Amell
  Morris County, New Jersey
  Lost Profits, Breach of Contract, Business Valuation, 2007
• Golden v. Golden
  Monmouth County, New Jersey
  Dispute of Payments, Business Ownership, 2005

Deposition Testimony – Continued

• Mazza v. NRI Data, Inc.
  Mercer County, NJ
  Lost Profits, Breach of Contract, Business Valuation, 2004
• Bel Fuse, Inc. v. Lucent Technologies, Inc.
  Middlesex County, New Jersey
  Lost Profits, Breach of Contract, Business Valuation
• Gillette Enterprises et al v. Amboy National Bank, et al.
  Middlesex County, New Jersey
  Valuation of Payment Streams, 2004
• Dr. Herbert R. Axelrod and Evelyn Axelrod v. Central Garden & Pet Company, Inc.
  Monmouth County, New Jersey
  Lost Profits, Breach of Contract, Business Valuation, 2003

Presentations

Webinars:

• The Knowledge Group
  “Practical E discovery Advice for lawyers” – December 2015
• WithumSmith+Brown
  “Valuation Issues in Startup Companies” – September 2014
• Meeker Sharkey
  “Disaster Recovery” – February 2012
• Accounting Today Institute
  “Business Valuation Series FASB 157” – December 2010, May 201

Live Presentations:

• Newmark Title Services CLE Series
  “Avoiding Loan Workout Mistakes” – Panelist, June 2021
  “Carbon Emissions, C-PACE, Green Financing” Panelist, July 2021
• Eastern Monmouth Chamber of Commerce
  “Tax and Financial Ideas for the end of 2020” November 2020
• Friedman – Continuing Legal Education Programs
  “The New Tax Code and Its Impact on The Matrimonial Practice” – 2018
• American Academy of Matrimonial Lawyers – New Jersey Chapter
  “Navigating COVID Disruptions” – July 2021
• New Jersey Society of Certified Public Accountants – State Organization
  “Cost of Capital” December 2015
  “Ibbotson v. Duff & Phelps” – December 2009 “When Clients Divorce” – October 2009
  “Employees – Your Most Important Asset – How to Ensure that they are NOT a Liability” – September 2008
  “Myths, Misconceptions, and the realities of the Financial Aspects of Divorce in New Jersey”, multiple presentations – 2007, 2008
  “Discussion of SSVS #1” – June 2008
  “Valuation Tips for Intangibles and Goodwill for Controllers” – September 2007 “Standards of Value”- December 2005

Live Presentations – continued:

• New Jersey Certified Public Accounting Society – Monmouth/Ocean Chapter
  “Tips on Recognizing Workplace Fraud” – November 2011 “Helping Clients with Family-Owned Business Navigate Intergenerational Transfers” – December 2010
  “Round Table Discussion Ibbotson v Duff & Phelps” – November 2009
• New Jersey Society of Certified Public Accountants– Mercer Chapter
  “When Clients Divorce” – November 2010
• WithumSmith+Brown– Continuing Legal Education Programs
  “Quantifying Damages” – multiple presentations 2010 to 2014
  ‘Reading and Understanding Financial Statements” – multiple presentations 2010 to 2014 “When Clients Divorce-Basic Economics” – December 2010
  “Managing Cash Flow in a Professional Practice” – December 2010, March 2012
  “Business Valuation Basics” – multiple presentations 2010 to 2012
  “Preventing and Detecting Fraud in Not for Profits” – November 2011
• WithumSmith+Brown – In House Presentations
  “The New IRA Distribution Rules” – December 2001
  “Engagement Management” – multiple presentations 2007 to 2013
  “Know Your Strength – Supercharge your Marketing Success” – July 2009
• WithumSmith+Brown – Annual Partners’ Network
  “Forensic Investigation – An Introduction, Also Known As Is Someone Stealing From Me?”- June 2008
  “Employees – Your Most Important Asset – How to ensure they are NOT a liability”- November 2008
• Houston Family Law Conference– Houston Law School
  “Business Valuation for a Family Lawyer” May 2012, May 2014
• Association of Government Accountants – North Carolina Chapter
  “Enabling a Fraudster” – April 2013
• New Jersey Institute of Continuing Legal Education
  “Tax Aspects in Business Sales” – July 2013
• New Jersey Healthcare Financial Management Association
  “Valuing a Medical Practice” – July 2014
• New Jersey State Bar Association
  “Round Table – Hot Tips for Litigators” May 2021
  “You Thought Cash Was Hard – Try Cyber Currency” March 2019
  “Use of Forensic Accountants in Civil Litigation –Panel Discussion” – May 2016 “Hot Tips for Hot Litigators –Panel Discussion” – October 2016
  “Valuation of Assets/Tax Implications of Alimony Buyouts” – March 2012
• xState of Pennsylvania– Audit Training
  “Enabling a Fraudster” – April 2012
• Association of Government Accountants
  “Tips Tipoff and Other Ideas to Recognize Workplace Fraud” – April 2012
• Healthcare Management Association NY
  “The Legal Aspects of Revenue Cycle Audits” – November 2011
• Philadelphia Chapter Certified Fraud Examiners
  “Enabling a Fraudster” – February 2012
• National Association of Certified Valuation Analysts
  “Current Trends in Business Valuation” – December 2008
  “Commercial Damages” – July 2006

Live Presentations – continued:

• William Patterson College – Accounting Society
  Forensic Investigation – for College Students” – November 2008
• Raymond James Financial Services
  “Financial Fraud – at Home, in the Workplace and the Financial Markets” – September 2009
• American Payroll Association – Jersey Shore Chapter
  “Developing and Testing Internal Controls for Payroll Professionals”- August 2008
• National Association of Trial Executives
  “Fraud Prevention, Identity Theft & the Accountable CEO” – July 2011
• DFK International
  “Mergers and Acquisitions – So Many Smart People Structured this – So Why Are They Fighting Now?” – May 2017
• Central New Jersey Estate and Financial Planning Council
  “Valuation Discounts” – December 2006
• National Shooting Sports Symposium
  “How to Write a Business Plan” – June 2000
• Inn of Transactional Attorneys – Bergen Chapter
  “How a CPA Can Help a Client Sell Their Business” – October 2016

Publications

• New Jersey Society of CPAs Magazine
  “Helping Your Client Measure the Costs of Eminent Domain” July/August 2011
• New Jersey Society of CPAs Magazine
  “Practical Considerations for Handling Shareholder and LLC Member Disputes” March/April 2011
• Whitepaper
  “Having Your Cake and Eating It Too”, May 2008
• Whitepaper
  “Managing Cash Flow in a Professional Practice During Economic Downtimes”, May 2008
• The Journal
  “Alternate Methods for Dispute Resolution” Fall 2007
• New Jersey Society of CPAs (Website)
  “Saving on Auto Insurance Properly” March 2007
• The Journal
  “A Hasty Agreement Can Lead to Litigation”, Fall 2006
• The Journal
  “What is Your Business Worth?”, Fall 2004
• The Journal
  “Welcome to the Fascinating World of Forensic Accounting”, Winter 1999
• New Jersey Lawyer
  “Lawyers, CPAS Team to Combat Workplace Fraud”, July 2004
• Proceedings
  “Developing a Business Plan” June 2000
• The Range Reporter
  “On Target With Your Taxes”, Winter 2000
• The Range Reporter
  “The Tax Man Cometh”, January/February 1999

Office Contact Information

Address: P.O. Box 97, Shrewsbury, NJ 07702

Office: (732) 383-8880

Fax: (732) 268-7388