As a senior testifying expert, David Moes advises on commercial litigation, forensic investigations, bankruptcy and restructuring, tax litigation, and complex damage analysis and modeling. He regularly testifies in court and arbitration, including U.S. Federal, Tax, and state courts and ICC, AAA, and LCIA arbitration forums, on commercial damages, lost profits, post-acquisition accounting and valuation disputes, and accounting and financial issues in distressed investment companies. In addition, he advises Boards as an independent forensic accountant.  

Across his 35–year career, Mr. Moes has advised on and provided expert testimony in high-profile tax controversy matters – transfer pricing, capital structure, and intangible asset accounting – for Commodore, Seagate, National Semiconductor, Nestle, UPS, Tyco, and Tribune Media. His experience spans multiple industries: investment advisory, manufacturing, technology, and wholesale/retail. 

Before joining Secretariat, Mr. Moes held senior leadership positions and served clients globally with Ankura and Navigant. He began his career as an auditor with Arthur Andersen before becoming an equity partner in their Strategy, Finance, and Economics practice.