{"id":2561,"date":"2017-06-30T04:37:18","date_gmt":"2017-06-30T04:37:18","guid":{"rendered":"https:\/\/pofo.themezaa.com\/?page_id=2561"},"modified":"2025-01-25T18:07:27","modified_gmt":"2025-01-25T18:07:27","slug":"home-creative-small-business","status":"publish","type":"page","link":"http:\/\/oldwestcreative.com\/parkhartman\/","title":{"rendered":"Home creative small business"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><section id=\"about\" data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid  vc_custom_1737133627583 wow fadeIn vc_row-has-fill pofo-stretch-content vc_row-o-equal-height vc_row-o-content-top vc_row-flex pofo-row-responsive-6ab6f68b8922e\"><div class=\"wpb_column vc_column_container vc_col-sm-2  col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-8  col-xs-mobile-fullwidth text-center md-text-center sm-text-center xs-text-center\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\">[vc_single_image image=&#8221;22556&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;]<h2 class=\"text-extra-dark-gray margin-20px-bottom font-weight-600 display-inline-block alt-font heading-style2  vc_custom_1737475559620 pofo-button-responsive-6ab6f68b89372  heading-1\"  style=\"color: #3255a6;\">What's Beneath the Surface?<\/h2><span class=\"margin-100px-bottom xs-margin-40px-bottom font-weight-600 xs-letter-spacing-0 display-inline-block alt-font text-extra-small text-outside-line text-uppercase heading-style5  vc_custom_1737475544389 pofo-button-responsive-6ab6f68b893ac  heading-2\"  style=\"letter-spacing: 3px; font-weight: 500; color: #000000;\">Take a deeper look. Avoid problems. Discover opportunities.<\/span><div class=\"text-white  vc_custom_1737828122375 last-paragraph-no-margin pofo-text-block-responsive-6ab6f68b893d4\" style=\"color: #000000; width: 100%;\"><p>Park Hartman LLC specializes in those critical and high-impact situations where a deeper dive into a company\u2019s or an individual\u2019s financials is required to identify issues, unlock hidden value and settle disputes. We are called on to quantify damages, provide expert witness testimony, investigate accounting fraud, value a potential acquisition or look for hidden assets.<\/p>\n<\/div><a  href=\"#whatwedo\" target=\"_self\" class=\"btn pofo-button-1 display-inline-block md-display-block sm-display-block xs-display-block button-style1  btn-dark-gray  btn-large  vc_custom_1737828445615 pofo-button-responsive-6ab6f68b89447\"  style=\"color:#ffffff; \">What We Do<\/a><a  href=\"#whoweare\" target=\"_self\" class=\"btn pofo-button-2 display-inline-block md-display-block sm-display-block xs-display-block button-style1  btn-dark-gray  btn-large  vc_custom_1737828431961 pofo-button-responsive-6ab6f68b894a3\"  style=\"color:#ffffff; \">Who We Are<\/a><a  href=\"#engagements\" target=\"_self\" class=\"btn pofo-button-3 display-inline-block md-display-block sm-display-block xs-display-block button-style1  btn-dark-gray  btn-large  vc_custom_1737828436471 pofo-button-responsive-6ab6f68b894e0\"  style=\"color:#ffffff; \">What We've Done<\/a><a  href=\"#contact\" target=\"_self\" class=\"btn pofo-button-4 display-inline-block md-display-block sm-display-block xs-display-block button-style1  btn-dark-gray  btn-large  vc_custom_1737828426344 pofo-button-responsive-6ab6f68b89519\"  style=\"color:#ffffff; \">Contact Us<\/a>[vc_raw_html]JTNDZGl2JTIwaWQlM0QlMjJ3aGF0d2VkbyUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html]<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2  col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/section><div class=\"vc_row-full-width vc_clearfix\"><\/div><section id=\"about\" data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid  vc_custom_1735935943534 wow fadeIn vc_row-has-fill pofo-stretch-content vc_row-o-equal-height vc_row-o-content-top vc_row-flex pofo-row-responsive-6ab6f68b895a6\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-md-5 vc_col-xs-12 wow fadeIn xs-text-center pofo-column-responsive-6ab6f68b8961f\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\">[vc_single_image image=&#8221;22390&#8243; img_size=&#8221;full&#8221; css=&#8221;.vc_custom_1735684543633{margin-bottom: 25px !important;}&#8221;]<div class=\"text-medium-gray text-small margin-5px-bottom alt-font text-uppercase heading-style4  vc_custom_1735683855686  heading-3\"  style=\"letter-spacing: 1px; font-weight: 600; color: rgba(255,255,255,0.7);\">PARK HARTMAN LLC<\/div><h4 class=\"text-extra-dark-gray margin-20px-bottom font-weight-600 display-inline-block alt-font heading-style2  heading-4\"  style=\"font-weight: 400; color: #ffffff;\">What We Do<\/h4><div class=\"text-white last-paragraph-no-margin pofo-text-block-responsive-6ab6f68b896ac\" style=\"width: 80%;\"><p>When the stakes are high, you trust those who have been there before.<\/p>\n<p>We have years of experience guiding companies and individuals through critical circumstances.<\/p>\n<\/div><a  href=\"#leadership\" target=\"_self\" class=\"btn pofo-button-5 button-style1  btn-dark-gray  btn-small   vc_custom_1735683908078 pofo-button-responsive-6ab6f68b89706\"  style=\"color:#ffffff; \">Our Leadership<\/a><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-md-7 vc_col-xs-12 wow fadeIn xs-text-center\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-md-6 vc_col-xs-12 pofo-column-responsive-6ab6f68b897f5\"><div class=\"vc_column-inner vc_custom_1507292447898\"><div class=\"wpb_wrapper\"><div class=\"position-relative featurebox24-1 featurebox24 pofo-featurebox\" ><i class=\"link-icon margin-15px-bottom text-deep-pink icon-toolbox icon-medium\"><\/i><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #ffffff;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Forensic Accounting Investigations<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p><span style=\"color: #ffffff;\">Embezzlement, tracing hidden assets, accounting fraud, high net worth disputes, marital and business disputes, Foreign Corrupt Practices Act (&#8220;FCPA&#8221;) Compliance and white collar criminal defense.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-md-6 vc_col-xs-12 pofo-column-responsive-6ab6f68b8994c\"><div class=\"vc_column-inner vc_custom_1507292456035\"><div class=\"wpb_wrapper\"><div class=\"position-relative featurebox24-2 featurebox24 pofo-featurebox\" ><i class=\"link-icon margin-15px-bottom text-deep-pink icon-profile-female icon-medium\"><\/i><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #ffffff;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Litigation Support and Expert Testimony<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p><span style=\"color: #ffffff;\">We can be expert witnesses on valuations, damages calculations and accounting issues. A federal judge wrote the following regarding Susan&#8217;s testimony in his courtroom &#8220;Her testimony was articulate, supported by uncontested facts, direct, and helpful. She was a compelling, credible witness.&#8221;<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-md-6 vc_col-xs-12 clear-both pofo-column-responsive-6ab6f68b89a14\" data-clear-both=\"clear-both\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"position-relative featurebox24-3 featurebox24 pofo-featurebox\" ><img decoding=\"async\" src=\"http:\/\/oldwestcreative.com\/parkhartman\/wp-content\/uploads\/2025\/01\/parkhartman_icon_justice-2.png\" alt=\"\" class=\"icon-image margin-20px-bottom\" style=\"max-width: 44px;\"\/><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #ffffff;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">White Collar Criminal Defense<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p><span style=\"color: #ffffff;\">We assist defense counsel in white-collar criminal matters. We advise on relevant accounting and finance issues and testify in court.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6 vc_col-md-6 vc_col-xs-12\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"position-relative featurebox24-4 featurebox24 pofo-featurebox\" ><img decoding=\"async\" src=\"http:\/\/oldwestcreative.com\/parkhartman\/wp-content\/uploads\/2025\/01\/parkhartman_icon_money-1.png\" alt=\"\" class=\"icon-image margin-20px-bottom\" style=\"max-width: 35px;\"\/><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #ffffff;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Trustee\/Receiver Support<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p><span style=\"color: #ffffff;\">We assist trustees and receivers by providing accounting and claims support, asset tracing and other services tailored to the unique needs of trustees and the interests they serve.<\/span><\/p>\n<\/div><\/div><\/div>[vc_raw_html]JTNDZGl2JTIwaWQlM0QlMjJ3aG93ZWFyZSUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html]<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><div class=\"vc_row-full-width vc_clearfix\"><\/div><section class=\"vc_row wpb_row vc_row-fluid   wow fadeIn\"><div class=\"wpb_column vc_column_container vc_col-sm-12  col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-1 vc_col-lg-3 vc_col-md-2 vc_hidden-xs col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-10 vc_col-lg-6 vc_col-md-8 vc_col-xs-12 text-center pofo-column-responsive-6ab6f68b8a782\"><div class=\"vc_column-inner vc_custom_1507542876885\"><div class=\"wpb_wrapper\"><h4 class=\"text-extra-dark-gray margin-20px-bottom font-weight-600 display-inline-block alt-font heading-style2  heading-5\"  style=\"font-weight: 400; color: #3255a6;\">Who We Are<\/h4><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-1 vc_col-lg-3 vc_col-md-2 vc_hidden-xs col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid  vc_custom_1507543618811 pofo-inner-row-responsive-6ab6f68b8a821\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-lg-12 vc_col-md-12 vc_col-xs-12 wow fadeInLeft pofo-column-responsive-6ab6f68b8a86e\" data-wow-delay= 200ms><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\">[vc_single_image image=&#8221;22472&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_rounded&#8221;]<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid   vc_row-o-equal-height vc_row-o-content-middle vc_row-flex\"><div class=\"wpb_column vc_column_container vc_col-md-4 col-xs-mobile-fullwidth pofo-column-responsive-6ab6f68b8a92a\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><h6 class=\"text-extra-dark-gray margin-20px-bottom font-weight-600 display-block alt-font heading-style2  vc_custom_1735792048954  heading-6\"  style=\"font-size: 32px; font-weight: 400;\" data-fontsize=\"32px\">Susan Hartman<\/h6><div class=\"text-medium-gray text-small margin-5px-bottom alt-font heading-style4  vc_custom_1737136794475  heading-7\"  style=\"font-size: 20px; line-height: 25px; color: #3255a6;\" data-fontsize=\"20px\" data-lineheight=\"25px\">Founder<\/div><span class=\"text-extra-large margin-25px-bottom display-inline-block alt-font heading-style3  vc_custom_1737475416907  heading-8\"  style=\"width: 90%; font-weight: 400; color: #232323;\">Susan has over 25 years of experience as an accounting and finance expert advising companies in high-impact situations.<\/span><a  href=\"#\" target=\"_self\" class=\"btn pofo-button-6 button-style1  btn-dark-gray  btn-small   vc_custom_1735792136507 pofo-button-responsive-6ab6f68b8a9d5\"  style=\"color:#ffffff; \">Download V-Card<\/a><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-md-4 col-xs-mobile-fullwidth pofo-column-responsive-6ab6f68b8aa20\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"featurebox5 pofo-featurebox position-relative featurebox5-1\" ><div class=\"feature-content\"><div class=\"text-extra-dark-gray margin-5px-bottom alt-font font-weight-600\" style=\"font-size: 20px; line-height: 1.6em;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Education<\/div><div class=\"last-paragraph-no-margin\"><p>Tulane University, New Orleans, LA<br \/>\nBSM in Accounting 1990<br \/>\nDean\u2019s List, Beta Alpha Psi (accounting honor society)<\/p>\n<p>The Wharton School of the University of Pennsylvania, Philadelphia, PA<br \/>\nMBA in Finance 1996<\/p>\n<\/div><\/div><\/div><div class=\"featurebox5 pofo-featurebox position-relative featurebox5-2\" ><div class=\"feature-content\"><div class=\"text-extra-dark-gray margin-5px-bottom alt-font font-weight-600\" style=\"font-size: 20px; line-height: 1.6em;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">About<\/div><div class=\"last-paragraph-no-margin\"><p>Susan has over 25 years of experience as an accounting and finance expert advising companies in high-impact situations. After receiving an accounting degree from Tulane University and an MBA in finance from the Wharton School, Susan began her career in investment banking at Lehman Brothers in New York City. At Lehman, Susan advised Fortune 500 companies, on public stock and debt offerings and merger transactions. After leaving Lehman, Susan worked as a CFO and Controller of a venture- backed internet real estate company, Owners.com. Susan managed all of the financial and accounting operations for Owners.com and eventually led the successful sale of the company to Homebytes.com. Susan spent several years after that running mergers and acquisitions groups for two large public companies.<\/p>\n<p>Prior to founding Park Hartman LLC, Susan worked for close to a decade with the consulting firm AlixPartners in both New York City and Dallas. Susan also worked at the BVA Group and FTI Consulting. At these firms, Susan ran complex forensic accounting investigations, valuation and litigation support engagements.<\/p>\n<p>Susan is a Certified Public Accountant and a Certified Fraud Examiner. She is a member of the AICPA, Texas Wall Street Women and a founding member of the Dallas Chapter of Women in White Collar Defense. She was a member of the Leadership Dallas class of 2012.<\/p>\n<p>Park Hartman LLC has close working alliances with economists, interim management professionals, attorneys, CFA\u2019s and other CPA\u2019s and CFE\u2019s. These alliances allow Park Hartman to provide its clients with a deep professional team capable of delivering a full range of finance and accounting advisory services.<\/p>\n<p>Susan lives in Dallas with her husband David Guedry and their wonderful son Jack.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-md-4 col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"featurebox5 pofo-featurebox position-relative featurebox5-3\" ><div class=\"feature-content\"><div class=\"text-extra-dark-gray margin-5px-bottom alt-font font-weight-600\" style=\"font-size: 20px; line-height: 1.6em;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Community Involvement<\/div><div class=\"last-paragraph-no-margin\"><ul style=\"margin-left: -27px;\">\n<li>Former Board Member Texas Appleseed (Chair of Finance Committee)<\/li>\n<li>Former Board Member Bridge Breast Network<\/li>\n<li>Board Member Suicide and Crisis Center of North Texas<\/li>\n<li>Volunteer Dallas Women\u2019s Foundation<\/li>\n<li>Member of Leadership Dallas class of 2012<\/li>\n<li>Sponsor of the North Texas Food Bank<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"featurebox5 pofo-featurebox position-relative featurebox5-4\" ><div class=\"feature-content\"><div class=\"text-extra-dark-gray margin-5px-bottom alt-font font-weight-600\" style=\"font-size: 20px; line-height: 1.6em;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Significant Engagements<\/div><div class=\"last-paragraph-no-margin\"><ul style=\"margin-left: -27px;\">\n<li>Accounting advisory and asset tracing of an alleged oil and gas Ponzi scheme. Assisted attorneys on related Department of Justice, FINRA and follow-on litigation matters.<\/li>\n<li>Valued the operations of a $10 billion hedge fund as part of a partner dispute. Opined on specific economics of hedge funds and related valuation issues.<\/li>\n<li>Investigated embezzlement by corporate executive of a private enterprise. Advised the Board of Directors on type and extent of malfeasance and on subsequent internal control enhancements.<\/li>\n<li>Advised start-up company on accounting and financing issues. Set up accounting system and built financial model. Negotiated B round of venture capital financing and bridge loan.<\/li>\n<li>Served as accounting advisor to the Independent Monitor appointed by the court as part of a Deferred Prosecution Agreement of a publicly traded software firm. Reported to Department of Justice quarterly on revenue recognition, internal controls and Sarbanes-Oxley compliance.<\/li>\n<\/ul>\n<p>To find out more about our representative engagements, please\u00a0<a class=\"custom scroll-link\" href=\"#engagements\">see the Representative Engagements section<\/a>\u00a0of this website.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" data-parallax-background-ratio=\"0.5\" class=\"vc_row wpb_row vc_row-fluid  vc_custom_1735853732283 wow fadeIn vc_row-has-fill pofo-stretch-content parallax pofo-row-responsive-6ab6f68b8ada6\"><div class=\"wpb_column vc_column_container vc_col-lg-3 vc_col-md-2 vc_hidden-sm vc_hidden-xs col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-lg-6 vc_col-md-8 col-xs-mobile-fullwidth text-center pofo-column-responsive-6ab6f68b8ae41\"><div class=\"vc_column-inner vc_custom_1507527606242\"><div class=\"wpb_wrapper\">[vc_raw_html]JTNDZGl2JTIwaWQlM0QlMjJlbmdhZ2VtZW50cyUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html]<h4 class=\"text-extra-dark-gray margin-20px-bottom font-weight-600 display-inline-block alt-font heading-style2 pofo-button-responsive-6ab6f68b8ae99  heading-9\"  style=\"font-weight: 400; color: #ffffff;\">Areas of Expertise and Representative Engagements<\/h4><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2 vc_col-lg-3 vc_col-md-2 vc_hidden-sm col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/section><div class=\"vc_row-full-width vc_clearfix\"><\/div><section data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid  vc_custom_1735854101082 wow fadeIn pofo-stretch-content vc_row-no-padding pofo-row-responsive-6ab6f68b8af28\"><div class=\"wpb_column vc_column_container vc_col-sm-12  col-xs-mobile-fullwidth\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid  vc_custom_1737134987781 vc_row-has-fill pofo-inner-row-responsive-6ab6f68b8b060\"><div class=\"wpb_column vc_column_container vc_col-sm-12  col-xs-mobile-fullwidth text-left pofo-column-responsive-6ab6f68b8b118\"><div class=\"vc_column-inner vc_custom_1737135330609\"><div class=\"wpb_wrapper\"><div class=\"position-relative featurebox24-5 featurebox24 pofo-featurebox pofo-feature-box-responsive-6ab6f68b8b206\" ><i class=\"link-icon margin-15px-bottom text-deep-pink icon-strategy icon-medium\"><\/i><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #3255a6;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Commercial Litigation\/Expert Witness<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p>Susan has been designated as an expert and testified in numerous matters in district, federal and probate courts as well as in arbitrations. She has opined on a variety of matters, including Generally Accepted Accounting Principles (GAAP), damages calculations, flow of funds and internal controls.<\/p>\n<p><strong>Representative Engagements <\/strong><\/p>\n<ul style=\"margin-left: -27px;\">\n<li><em>The University of Texas System, and The University of Houston System v. Alliantgroup, LP, and WHRA Merger Sub II, Inc. Agent of WHR Architects, Inc.<\/em><br \/>\nSusan worked with counsel to the Universities on damages claims related to tax credits for constructing eco-friendly buildings.<\/li>\n<li>I<em>n re Fannie Mae\/Freddie Mac Senior Preferred Stock Purchase Agreement Class Action Litigations<\/em><br \/>\nSusan served as a summary witness for counsel representing preferred shareholders of Fannie Mae and Freddie Mac regarding damages resulting from the government\u2019s takeover of those agencies.<\/li>\n<li><em>David Litton; Laura Hampton; Dallas Lundquist; Jo Anne Lundquist; Billie Miles; Douglas Phillips; Catherine Prekup; Stewart Washburn v. Equity Trust Company; Robert Roland Langguth; Claudia Lee Langguth; and Paris Re, Inc.<\/em><br \/>\nSusan served as the expert witness working with counsel representing investors in the Paris Re Ponzi scheme that sued Equity Trust for facilitating the fraud.<\/li>\n<li><em>In the Matter of the Marriage of A. W. E. and D. M. F. N.<\/em><br \/>\nSusan assisted counsel in advising on the separation of marital assets for a $500 million estate.<\/li>\n<li><em>Peggy Roif Rotstain, et al., on behalf of themselves and all others similarly situated, and The Official Stanford Investors Committee, v. Trustmark National Bank, HSBC Bank, PLC, The Toronto-Dominion Bank, Independent Bank f\/k\/a Bank of Houston, SG Private Banking (Suisse) S.A., and Blaise Friedli<\/em><br \/>\nSusan assisted counsel to Societe Generale in response to a lawsuit by investors in the Allen Stanford Ponzi scheme, including testifying on the flow of funds between the entity and various banks.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"position-relative featurebox24-6 featurebox24 pofo-featurebox  vc_custom_1737474266599\" ><i class=\"link-icon margin-15px-bottom text-deep-pink icon-search icon-medium\"><\/i><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #3255a6;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Accounting Investigations<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p>Susan is regularly engaged to take a deeper look into a company\u2019s finances. She performs forensic accounting investigations including internal investigations, DOJ and SEC matters, independent monitorships, white -collar criminal matters and FCPA compliance. She also advises on revised internal controls and compliance issues post-investigations.<\/p>\n<p><strong>Representative Engagements <\/strong><\/p>\n<ul style=\"margin-left: -27px;\">\n<li>Health Insurance Company \u2013 The company\u2019s Board of Directors engaged Susan to investigate allegations of embezzlement against the then CEO. She tracked all non-business expenses, reviewed the financial statements and interviewed numerous employees. She presented summarized findings to the Board, which they used in terminating the CEO.<\/li>\n<li>Real Estate Joint Venture \u2013 Susan was asked to prepare financial statements for a 35 year old real estate joint venture that had never reported to investors. Using historical bank statements and other contemporaneous documents, Susan produced the financial statements for all relevant periods.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"position-relative featurebox24-7 featurebox24 pofo-featurebox  vc_custom_1737826867690\" ><i class=\"link-icon margin-15px-bottom text-deep-pink icon-profile-male icon-medium\"><\/i><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #3255a6;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">White Collar Criminal Defense<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p>Susan regularly works with criminal defense attorneys on white- collar matters, including analyzing books and records in order to opine on technical GAAP accounting, investigating and reporting on source and uses of funds, investigation of embezzlement and misappropriation of assets, and testifying in court.<\/p>\n<p><strong>Representative Engagements <\/strong><\/p>\n<ul style=\"margin-left: -27px;\">\n<li>Credit Nation \u2013 In response to an inquiry from the SEC, Susan assisted counsel to Credit Nation in creating a financial \u201csnapshot\u201d of the company\u2019s operations. This included tracking all sources and uses of funds from numerous bank accounts over numerous years to create financial statements. Susan testified in Federal Court in the matter. The following is an excerpt from the judge\u2019s order regarding Susan\u2019s testimony: Securities and Exchange Commission v. James A. Torchia, Credit Nation Capital, LLC, Credit Nation Acceptance, LLC, Credit Nation Auto Sales, LLC, American Motor Credit, LLC and Spaghetti Junction, LLC\n<div style=\"margin: 10px 50px 10px 40px;\"><strong>\u201cAt the hearing, Ms. Hartman, the forensic accountant hired by Defendants to respond to the SEC\u2019s investigation, testified at length regarding her analysis of Credit Nation\u2019s finances. Ms. Hartman was eminently qualified to perform the forensic analysis about which she testified, and was well-qualified to explain the opinions and conclusion she offered. Her testimony was articulate, supported by uncontested facts, direct, and helpful. She was a compelling, credible witness.\u201d<\/strong><\/div>\n<\/li>\n<li><em>United States of America v. Alan Andrew Beauchamp; Wade Neal Barker; Wilton McPherson Burt; Carli Adele Hempel; Jackson Jacob; Douglas Sung Won; Michael Bassem Rimlawi; David Daesung Kim; William Daniel Nicholson IV; Shawn Mark Henry; Mrugeshkumar Kumar Shah; Gerald Peter Foox; Frank Gonzalez Jr.; Iris Kathleen Forrest; Andrew Jonathan Hillman; Semyon Narosov; Royve Vaughn Bicklein<\/em><br \/>\nIn 2021, eight doctors were subject to criminal prosecution for bribery under the Travel Act related to dealings with the Forest Park hospital system. Susan testified on the financial operations of one of the doctors, who was the only doctor acquitted in the matter.<\/li>\n<li><em>United States of America v. Francisco Antonio Colorado Cessa<\/em><br \/>\nMr. Cessa was tried and convicted of money laundering for buying quarter horses in the US and transferring them to the Zeta drug cartel. Susan performed an analysis of the source of the funds used and testified in Federal court in his appeals case.<\/li>\n<li>Medial Device Company \u2013 Susan assisted defense counsel to an executive of a Texas based medical device company who was indicted for securities fraud related to revenue recognition. She provided the attorneys with detailed analysis of the relevant GAAP issues and their impact on the financial statements. Susan also worked with economists to advise on the amount of loss for purposes of the Federal Sentencing Guidelines.<\/li>\n<li><em>United States of America v. Jacques Roy, M.D.<\/em><br \/>\nSusan testified regarding the financial operations of Dr. Roy who was alleged to have committed a $300 million Medicare fraud.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"position-relative featurebox24-8 featurebox24 pofo-featurebox  vc_custom_1737136756581\" ><i class=\"link-icon margin-15px-bottom text-deep-pink icon-wallet icon-medium\"><\/i><div class=\"feature-content\"><span class=\"text-medium text-extra-dark-gray font-weight-600 display-inline-block margin-5px-bottom alt-font\" style=\"font-size: 20px; line-height: 1.6em; color: #3255a6;\" data-fontsize=\"20px\" data-lineheight=\"1.6em\">Receivership\/Trustee Support<\/span><div class=\"last-paragraph-no-margin width-80 md-width-100\"><p><strong>Public consulting firm<\/strong> \u2013 Susan advised the Liquidating Trustee of a multi-billion dollar consulting firm after it went into bankruptcy. She tracked collections and disbursement of funds to investors.<\/p>\n<p><strong>Life settlement company<\/strong> \u2013 Susan worked with the receiver of a company put into receivership by the SEC, by advising the receiver on best practices to monetize the assets of the firm.<\/p>\n<\/div><\/div><\/div>[vc_raw_html]JTNDZGl2JTIwaWQlM0QlMjJjb250YWN0JTIyJTNFJTNDJTJGZGl2JTNF[\/vc_raw_html]<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><div class=\"vc_row-full-width vc_clearfix\"><\/div><section data-vc-full-width=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid  vc_custom_1735855215880 wow fadeIn vc_row-has-fill pofo-stretch-content pofo-stretch-row-container pofo-row-responsive-6ab6f68b8b64b\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_col-md-6 col-xs-mobile-fullwidth wow fadeIn pofo-column-responsive-6ab6f68b8b6bd\"><div class=\"vc_column-inner vc_custom_1509526844697\"><div class=\"wpb_wrapper\"><div class=\"text-medium-gray text-small margin-5px-bottom alt-font text-uppercase heading-style4  vc_custom_1735683855686  heading-10\"  style=\"letter-spacing: 1px; font-weight: 600; color: rgba(255,255,255,0.7);\">PARK HARTMAN LLC<\/div><h4 class=\"text-extra-dark-gray margin-20px-bottom font-weight-600 display-inline-block alt-font heading-style2  heading-11\"  style=\"font-weight: 400; color: #ffffff;\">Contact<\/h4><div class=\" vc_custom_1737827078995 last-paragraph-no-margin\" style=\"color: #ffffff;\"><p>If your company could benefit from our knowledge and experience, please contact us. We look forward to hearing from you.<\/p>\n<\/div><div class=\"icon-box width-100 sm-margin-lr-auto xs-width-100 featurebox19-1 featurebox19 pofo-featurebox\" ><div class=\"icon-box-holder vertical-align-middle display-table-cell position-relative\"><i class=\"link-icon padding-5px-top icon-envelope icon-medium\"><\/i><span class=\"alt-font\" style=\"color: #ffffff;\">Email<\/span><div class=\"last-paragraph-no-margin \"><p><a href=\"mailto:susan@parkhartman.com\">susan@parkhartman.com<\/a><\/p>\n<\/div><\/div><\/div><div class=\"icon-box width-100 sm-margin-lr-auto xs-width-100 featurebox19-2 featurebox19 pofo-featurebox\" ><div class=\"icon-box-holder vertical-align-middle display-table-cell position-relative\"><i class=\"link-icon padding-5px-top icon-chat icon-medium\"><\/i><span class=\"alt-font\" style=\"color: #ffffff;\">Phone<\/span><div class=\"last-paragraph-no-margin \"><p><span style=\"color: #ffffff;\">917-573-5225<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-has-fill vc_col-sm-12 vc_col-md-6 col-xs-mobile-fullwidth wow fadeIn pofo-column-responsive-6ab6f68b8b89c\"><div class=\"vc_column-inner vc_custom_1509970763646\"><div class=\"wpb_wrapper\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f2465-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"2465\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/parkhartman\/wp-json\/wp\/v2\/pages\/2561#wpcf7-f2465-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"2465\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f2465-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<div>\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"contact-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required input-bg\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name*\" value=\"\" type=\"text\" name=\"contact-name\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"company\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text input-bg\" aria-invalid=\"false\" placeholder=\"Company\" value=\"\" type=\"text\" name=\"company\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"contact-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email input-bg\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail*\" value=\"\" type=\"email\" name=\"contact-email\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"contact-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel input-bg\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Phone Number*\" value=\"\" type=\"tel\" name=\"contact-phone\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"contact-message\"><textarea cols=\"40\" rows=\"3\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea input-bg\" aria-invalid=\"false\" placeholder=\"Your Message\" name=\"contact-message\"><\/textarea><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner btn btn-small border-radius-4 btn-black\" type=\"submit\" value=\"send message\" \/>\n\t<\/p>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div><\/div><\/div><\/section><div class=\"vc_row-full-width vc_clearfix\"><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"[vc_single_image image=\"22556\" img_size=\"full\" alignment=\"center\"]What's Beneath the Surface?Take a deeper look. Avoid problems. Discover opportunities.Park Hartman LLC specializes in those critical and high-impact situations where a deeper dive into a company\u2019s or an individual\u2019s financials is required to identify issues, unlock hidden value and settle disputes. We are called on to quantify damages, provide expert witness testimony, investigate accounting fraud, value a potential acquisition or look for hidden assets. What We DoWho We AreWhat We've DoneContact Us[vc_raw_html]JTNDZGl2JTIwaWQlM0QlMjJ3aGF0d2VkbyUyMiUzRSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][vc_single_image image=\"22390\" img_size=\"full\" css=\".vc_custom_1735684543633{margin-bottom: 25px !important;}\"]PARK HARTMAN LLCWhat We DoWhen the stakes are high, you trust those who have been there before. We have years of experience guiding companies and individuals through critical circumstances. Our LeadershipForensic Accounting InvestigationsEmbezzlement, tracing hidden assets, accounting fraud, high net worth disputes, marital and business disputes, Foreign Corrupt Practices Act (\"FCPA\") Compliance and white collar criminal defense. Litigation Support and Expert TestimonyWe can be expert witnesses on valuations, damages calculations and accounting issues. A federal judge wrote the following regarding Susan's testimony in his courtroom \"Her testimony was articulate, supported by uncontested facts, direct, and helpful. She was a compelling, credible witness.\" White Collar Criminal DefenseWe assist defense counsel in white-collar criminal matters. We advise on relevant accounting and finance...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2561","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/pages\/2561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/comments?post=2561"}],"version-history":[{"count":157,"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/pages\/2561\/revisions"}],"predecessor-version":[{"id":22600,"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/pages\/2561\/revisions\/22600"}],"wp:attachment":[{"href":"http:\/\/oldwestcreative.com\/parkhartman\/wp-json\/wp\/v2\/media?parent=2561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}