Areas of Expertise:

Alan Forester, CPA, Attorney, MA, C.Phil. provides accounting, financial, Economics, business valuation and statistical analyses to assist attorneys involved in litigation. Mr. Forester has testified as an expert in state and federal courts in the state of California.


Alan Forester is a Certified Public Accountant, an Attorney, an Economist . He received his MA in Economics-finance and Ph.D. Candidacy degree in Economics from UCLA and his Juris doctorate from Loyola Law School. Mr. Forester is a professor at CSU and has teaching credential in accounting and economics.


Mr. Forester has taught tax, accounting, business law, statistics and computer classes to graduate and undergraduate students. Position required strong interpersonal and communication skills.


Mr. Forester has considerable experience in the field of business and tax law augmented by a formal education in law, economics and accounting, background in real estate law as a licensed California Real Estate Broker and practicing California attorney and experience as a practicing CPA and as an expert witness/forensic accountant testifying in antitrust, breach of contract, fraud, intellectual property, divorce, and business litigation cases on damages and valuation issues.


Mr. Forester has analyzed computer data bases using statistical techniques like Regression Analysis, Logit, Maximum likelihood and mean Variance analysis .to analyze voluminous data.


Mr. Forester is a Judicial Arbitrator of the Superior Court of the State of California for the Los Angeles County.

Mr. Forester is a member of the Supreme Court of California, United States Tax Court, Northen, Southern, Eastern, Southern and Central Federal District Court of California, American Bar Association, California Bar association, American Economics Association, American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the Association of Certified Fraud Examiners.





433 N. Camden Dr 6 TH FLOOR

Beverly Hills, CA 90210

800-464-1040; 310-288-1940; 415-297-3231






1993-1997      Loyola Law School, Los Angeles, JD,

1995-1996     Staff writer for Entertainment Law Review,

1996       Appreciation award for supervision and participation in the Volunteer Income Tax Assistance program


1992-1993      UCLA, PhD. Dissertation, Economics,


1982-1987      UCLA,, C.Phil ., Economics,

1983-1984     Received fellowship,


1980-1982      UCLA, M.A. Economics-Finance,


1979-1980     University of Southern California, Graduate Economics Course work


1992-1993      Santa Monica College, CPA Course work




1998-Present      Expert Witness

Worked as an expert witness/forensic accountant in business dissolutions, divorce, trustee = s fraud/embezzlement and business litigation cases. Performed valuation of tangible and intangible assets including patent and trademarks. Performed economic analysis of damages.


1999-present      Fee Arbitrator

Arbitrate disputes between attorneys and clients under the Attorney Fee Disputes Program concerning the costs and fees charged for the attorneys' professional services.


1997-present      Attorney


Forester and Associates, Beverly Hills, CA 4/97-Present

Specialize in commercial law, health law and International business law. Consult with clients, prepare agreements and corporate documents. Conduct legal research, and contact various regulatory agencies on behalf of clients.


1997-Present      Certified Public Accountant


Forester and Associates, Beverly Hills, CA 4/97-Present

Performed audits on behalf of bank clients. Performed fraud audits on behalf of clients. Represented clients in IRS and FTB audits.


1993-1997      Corporations Examiner Range B

Department of Corporations, Los Angeles, CA

Planned audits and supervised audit crews during course of regulatory audits. Drafted memorandums to counsel for regulatory enforcement and participated in litigation strategy planning against large health plans..


1990-1993      Corporations Examiner Range A

Responsible for regulatory compliance and financial analysis of multi-billion dollars health plans. Performed regulatory audits.

1988-1990      Financial/Tax Accountant

California IBA Inc. Culver City, CA



1984-1990      Professor, California State University

  Position required strong interpersonal and communication skills and the ability to handle strained situations.


1985-1989     California State University, Northridge, CA

Taught economics classes to undergraduate students.


1985-1989     California State University, Fullerton, CA

Taught statistics, management science and basic programming classes to undergraduate students.


1986-1989      California State University Long Beach, CA   

Taught finance, statistics, real estate and computer forecasting classes.


1984-1990      California State University Los Angeles, CA   

Taught accounting, finance and computer information system classes.


1984-1990      California State University Dominguiz Hills, Dominguiz Hills, CA   

Taught graduate and undergraduate finance classes.






1981       Economic effect of inflation and market efficiency



1981       Indexed wage contracts and Philips Curve   



1982       OPEC and inflationary spirals,



1985       Logit theory and characteristics of borrowers of fixed and variable mortgage,



1994       Portfolio Interest Exemption and capital inflow

Loyola Law School


1994       Generally Accepted Accounting standards and SEC reporting requirements

Loyola Law School


1996       Telecommunication Act of 1995 and its effect on the industry structure,

Loyola Law school


1997       Valuation of Patent and trademarks as a part of economic damages.

Submitted for Publication




LICENSE       California Real Estate Broker



TEACHING      Accounting, Supervisory and Economics










This CPA-CLIENT(s) FEE CONTRACT (the 'Agreement") is the written fee contract according to California law. It is between Alan Forester ('CPA") and JOHNSON AND ASSOCIATES, ATTORNEYS AT LAW ('CLIENT(s)').


1. DISCLOSURE. Alan Forester is a licensed and active member of the California Bar. This contract is not for provision of any legal services by Mr. Forester. No legal services has been or will be provided by Mr. Forester to or for the CLIENT. This contract is exclusively for provision of expert witness work.


2. CONDITIONS. This Agreement will not take effect, and CPA will have no obligation to provide expert services until CLIENT(s) returns a signed copy of this Agreement.




  a) At the hourly rate of $350.00 per hour for all efforts expended by CPA in regard with expert witness work and testimony;


    i ) DEPOSIT. CLIENT(s) has paid CPA $5,000 (Five Thousand ) Dollars deposit by check number__________dated ___________. If the CLIENT(s)'s check is returned there will be a $25.00 charge.


    ii) CLIENT(s) understands that said deposit is to be replenished periodically upon notice from CPA and CLIENT(s) agrees to promptly replenish such deposit and understands that failure to do so shall violate paragraph nine (9) of this agreement.


    iii) CLIENT(s) agrees that upon termination of representation of CPA by CLIENT(s) for whatever reason, is to pay from said deposit any outstanding statements, invoices or bills for goods or services that may have been rendered on CLIENT(s)'s behalf during the course of representation of CLIENT(s).


    iv) CLIENT(s) understands that CPA shall have first claim against said deposit for any expert fees due from CLIENT(s).


    v) CLIENT(s) understands that, if applicable, the provisions of this paragraph shall supercede any conflicting provisions elsewhere in this agreement pertaining to the matter mentioned in paragraph 3a of this contract.

4. BILLING: Fees in all hourly matter swill be based on actual time spent in your representation. Because the fees are directly related to time spent and because it is not reasonably practical to estimate the amount of time which will be required, you understand and expressly acknowledge that CPA has not stated nor can CPA state what the total fees or costs will be or how much you will have to pay. The minimum time charge is 1/10 of an hour which equals six minutes.


  a) Expert witness fee is based on the attached "Professional Fees for Legal Consultation and Testimony" schedule.


  b) There will be an initial, one-time ½ (half) an hour charge to the CLIENT for file and computer set up by CPA.




6. LIEN. Client hereby grants CPA a lien on any and all claims or causes of action that are the subject of CPA's expert work under this Agreement. CPA's lien will be for any sums owing to CPA for any unpaid costs or expert's fees under this Agreement. The lien will attach to any recovery CLIENT(s) may obtain, whether by arbitration award, judgement , settlement or otherwise.


7. CLIENT(s) DUTIES: You agree to be truthful with CPA, to cooperate, to keep CPA informed of developments, to abide by this Agreement, to pay CPA's bills upon presentation and to keep CPA advised of your, address, telephone number and whereabouts.


8. COSTS AND EXPENSES. All costs, disbursements, and litigation expenses are the responsibility of CLIENT(s). CPA will NOT advance such costs and expenses. CLIENT(s) will reimburse CPA for such advance costs and expenses on MONTHLY BASIS. These items include, but are not limited to, court fees, service of process charges, photocopying services, notary fees, computer-assisted legal research, long distance telephone charges, messenger and delivery fees, postage, in-office photocopying at $.20 per page, facsimile charges at $1 per page, deposition costs, parking, mileage at $.24 per mile, investigation expenses, consultants' fees, expert witness fees, and other similar items.


CLIENT(s) authorizes CPA to incur all reasonable costs and to hire any investigators, consultants, or staff reasonably necessary in CPA's judgment.


9. DISCHARGE AND WITHDRAWAL. CLIENT(s) may discharge CPA at any time, or written notice to CPA, and CPA will immediately after receiving such notice cease to render additional services. Such a discharge does not, however, relieve CLIENT(s) of the obligation to pay any costs incurred prior to such termination, and CPA has the right to recover from you the reasonable value of CPA's services rendered from the effective date of the Agreement to the date off discharge.


CPA may withdraw from representation of CLIENT(s) (a) with CLIENT(s)'s consent, (b) on court approval, (c) if CPA fees or costs are not paid IN TEN DAYS AFTER THE BILLING DATE OF THE COST STATEMENT TO CLIENT(s), by CLIENT(s) or (d) if-no court action has been filed, on reasonable notice to CLIENT(s).


10. FEE NEGOTIATION: The fee provided for in this Agreement is not set by law, is negotiable, and has been negotiated between CLIENT(s) and CPA.


11. COLLECTION COSTS AND CPA'S FEES: In the event there is a default under the terms of this Agreement, including a failure to pay for expert services performed under this Agreement, CPA shall be entitled to all costs and reasonable CPAs' fees incurred in enforcing its rights under this Agreement.


12. FORUM SELECTION CLAUSE. Both CLIENT and CPA agree that all deputes will be handled according to laws of the State of California, and in the California State Courts.


13. DISCLAIMER OF GUARANTEE: Nothing in this Agreement and nothing in CPA's statements to you will be construed as a promise or guarantee about the outcome of your matter. CPA makes no such promises or guarantees and CPA's comments about the outcome of your matter are expressions of opinion only.


14. LIMITATION OF REPRESENTATION: CPA is going to represent you only on the matter(s) described in Paragraph 3. CPA's representation does not include independent or related matters that may arise. If such matters arise, you agree that this Agreement does not apply and a separate Agreement must be negotiated if you wish to retain CPA for that additional legal/expert work.


15. CONCLUSION OF SERVICES: When CPA's services conclude, other than by discharge, all unpaid charges will immediately become due and payable. After CPA's services conclude, CPA will, on CLIENT(s)'s request, deliver CLIENT(s)'s file to CLIENT(s), along with any CLIENT(s) funds or property in CPA's possession reduced by all unpaid charges and expert fees.


16. EFFECTIVE DATE: This Agreement will take effect when CLIENT(s) has performed the conditions stated in Paragraph 1 and 2, but its effective date will be retroactive to the date CPA first performed services. The date at the beginning of this Agreement is for reference only. Even if this Agreement does not take effect, CLIENT(s) will be obligated to pay CPA the reasonable value of any services CPA may have performed for CLIENT(s).


17. ENTIRE AGREEMENT: This Agreement contains the entire agreement of the parties. No other agreement, statement, or promise made on or before the effective date of this Agreement will be binding on the parties. If any term of this Agreement is deemed to be invalid, it shall not effect the validity of the other terms of this Agreement, which shall remain in full force.


18. RECEIPT OF A COPY: By signing below, CLIENT(s) confirm that a copy of original of this Agreement has been provided to CLIENT(s).


            Alan Forester, CPA,

            Attorney At Law


          By: _______


            Alan Forester   





I/We have read and understood the foregoing terms and agree to them, as of the date_________ CPA, first provided services. If more than one party signs below, we agree to be liable jointly and severally for all obligations under this Agreement. By signing this Agreement, l/we acknowledge receipt of a fully executed duplicate of this Agreement.




      __________________________ CLIENT's -signature]


      Address:   _____________________________





      Telephone:   _____________________________






      __________________________ CLIENT's -signature]


      Address:   _____________________________





      Telephone:   _____________________________







Accounting/legal Evaluation;                                                             $350.00/hr.

(Interview, Evaluation and Testing of Internal Control)


Record Interview and Preparation of Reports                                  $350.00/hr.


Conference Time with Attorneys (In Person or by Phone)                $350.00/hr.


Other Pre-trial Preparation                                                              $350.00/hr.


Depositions (Two-hour Minimum)                                                  $350.00/hr.


Trial Testimony                                                                              $350.00/hr


  Partial Day at Courthouse Hearings (Up to Four Hours)               $1,400.00


  Full Day at Courthouse Hearings (Over Four Hours)                    $2,800.00


Cancellation of Contract after being executed by the   Client           $1000.00

Late (Less than Two Working Days) Cancellation of Court Date    $1000.00

Late (Less than Five Working Days) Cancellation of Court Date     $2000.00

Or Failure to Show or Be Available for Scheduled Evaluation


Retainer is Required Prior to Evaluation.


Fee* Subject to Change Without Notice.


Travel Arraignments:   Air Fare, Hotel, Meals, Ground Transportation, Parking, and Other Out-of-pocket Expenses, are to be reimbursed by separate check, Payable to Alan Forester, Esq., Major Travel Expenses must Be Paid in Advance.








Last Updated: April 2, 2007