- Professional Standards for Accountants
- Financial Statement Fraud
- Commercial Litigation
- Forensic Accounting Investigations
- Fraud Investigations
- White Collar Investigations
CREDENTIALS / EDUCATION
- Certified Public Accountant (CPA)
- Certified in Financial Forensics (CFF)
- Certified Fraud Examiner (CFE)
- California State University, Sacramento: BS in Business Administration, Accounting; MBA
- American Institute of Certified Public Accountants: National Accreditation Commission Chair
- California Society of Certified Public Accountants
- Association of Certified Fraud Examiners
Michael Ueltzen is an Advisor in the Forensic, Litigation and Valuation Services Group and has participated and testified in excess of 100 forensic accounting engagements involving both criminal and civil complaints. The prior engagements have ranged from multibillion dollar Ponzi schemes, financial statement frauds, embezzlement, and complex civil litigation, including breach of contract, anti-trust claims, and organizational disputes. Mike has also served in a multitude of capacities in the conduct of forensic examinations, including work with the United States Department of Justice, the Federal Defender's Office, a United States District Court appointment as a special master, and Superior Court appointments as a referee, neutral expert, and arbitrator. Mike has been a practicing certified public accountant for over 40 years.
Mike was the Founding Partner of a Northern California-based CPA firm specializing in forensic accounting and forensic technology services. His expertise is in the fields of forensic accounting and professional standards applicable to certified public accountants.
On a national level, Mike is the current Chair of the National Accreditation Commission of the American Institute of Certified Public Accountants (AICPA). Previously, he served the AICPA as the first Chair of the Forensic and Valuation Services Executive Committee, as the first Chair of the Credential Committee for the Certified in Financial Forensics credential, and on the AICPA Council, the organization’s governing body. He has also been active in many AICPA committees on a national level.
Mike is a past President of the California Society of Certified Public Accountants (CalCPA), recipient of the Distinguished Service Award, and served as Chair of several CalCPA senior committees, including the Accounting Principles and Auditing Standards Committee, the Professional Conduct Committee, and the Litigation Services Committee.
Mike served as a member of the faculty at the National Judicial Center and the Federal Judicial Center, where he taught accounting and auditing standards to both state and federal judges over a ten-year period. He is a frequent guest speaker on topics related to forensic accounting. He is a member of the AICPA, CalCPA, and Association of Certified Fraud Examiners.