Carlyn Irwin has more than twenty-five years of litigation consulting and expert witness experience. Ms. Irwin analyzes economic, financial, causation, and accounting issues in the context of damages claims, business valuation, and class certification. She also conducts financial forensic analysis in a variety of commercial disputes. Ms. Irwin’s industry experience includes consumer products, entertainment, financial and professional services, medical devices, medical services, real estate, software, and technology. She works with clients and counsel in all phases of the litigation process.
Financial forensic analysis
Ms. Irwin has extensive experience with reconstructing financial records, tracing transactions through corporate reporting systems, and reviewing financial records (including tax returns) to assess consistency and reliability. Her financial forensic analysis has included civil and criminal litigation involving white collar matters, as well as allegations of fraudulent conveyances, breach of contract, money laundering and racketeering (RICO), pyramid schemes, and fraud.
Her forensic accounting testimony has addressed allegations related to solvency, financial misstatements, fraudulent/preferential transfers and schemes, and misappropriation of assets.
Contract and tort claims
Ms. Irwin has analyzed loss causation and damages issues and performed business valuations in breach of contract and tort causes of action, including breach of fiduciary duty, alter ego, Lanham Act violations, false advertising, and unfair business competition. She has also evaluated compensatory damages and claims for statutory and restitution or disgorgement damages.
Intellectual property disputes
Ms. Irwin has estimated damages in patent, trademark, and copyright infringement, as well as trade secret misappropriation disputes. She has particular expertise in estimating lost profits, unjust enrichment, and reasonable royalty damages, including analysis of loss causation and apportionment issues, as well as the application of “Most Favored Licensee” clauses.
Ms. Irwin has provided opinions of value for businesses, intellectual property, and other intangible assets in the context of litigation, economic loss analyses, and partnership disputes.
Who’s Who Legal recognizes Ms. Irwin as a leading forensic accountant in the legal investigations space, describing her as “extremely thoughtful” and citing her “detail-oriented approach” and “meticulous analysis.” She is certified in financial forensics, accredited in business valuation, certified in entity and intangible valuations, and is a certified fraud examiner.
2020 Who’s Who Legal: Thought Leaders–GIR–Investigations Forensic Accountants
Morgan et al. v. U.S. Soccer Federation Inc.
2020 Who’s Who Legal: Investigations Forensic Accountants
Al Maya Trading Establishment v. Global Export Marketing Co.
2019 Who’s Who Legal: Consulting Experts
2019 Who’s Who Legal: Forensic Accountants
Lumileds LLC v. Elec-Tech International Co. Ltd. et al.
Securities and Exchange Commission v. Ferrante
- Morgan et al. v. U.S. Soccer Federation Inc.
- Al Maya Trading Establishment v. Global Export Marketing Co.
- Lumileds LLC v. Elec-Tech International Co. Ltd. et al.
- Securities and Exchange Commission v. Ferrante
- Newage Garden Grove LLC et al. v. SMA Portfolio Owner LLC et al.
- Petro-Diamond Inc. v. Verdeo Inc. et al.