Mr. Roberts is the Co-Director of Morrison & Foerster’s Forensic Accounting Services Group and specializes in cases involving the securities laws and in providing assistance with internal investigations. He is a Certified Public Accountant, a Certified Fraud Examiner, and is certified in financial forensics by the American Institute of CPAs.
Mr. Roberts has assisted in the representation of hundreds of companies, officers, directors, and other institutions in all types of securities cases, including class actions, derivative actions, enforcement proceedings commenced by the Securities and Exchange Commission and white-collar defense cases. He has conducted or assisted in more than 20 internal investigations for public companies and their directors, including investigations relating to companies located in Japan, China, Taiwan, Mexico and Russia.
Typical issues Mr. Roberts deals with include revenue recognition, excess and obsolete inventory, impairment of long-lived assets and goodwill, and the adequacy of reserves. In addition, Mr. Roberts provides assistance and guidance regarding generally accepted accounting principles, audit standards, and internal controls. He also performs financial analyses including the calculation and evaluation of economic damages.
Prior to joining Morrison & Foerster, Mr. Roberts spent 29 years, including 19 as an audit partner, at the Big Four accounting firm of Deloitte where he served as the head of the Northern California Litigation Support and Reorganization Group. While at Deloitte, Mr. Roberts was an expert witness and a litigation consultant on accounting matters and on economic damages in addition to being an accounting arbitrator. Prior to that, he was the lead audit partner for companies in various industries and was partner-in-charge of the San Francisco High Technology/Emerging Growth Group.
Mr. Roberts is a member of the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners. He has served on the board of the Association of Insolvency Accountants and as a member of the California State Society of CPAs Committee on Litigation Support.
Mr. Roberts contributes his time and expertise to a number of not-for-profit organizations. He is Chairman of the Boards of Pangaea Global AIDS Foundation and of Stiles Hall and is a member of the Audit Committee of the San Francisco AIDS Foundation. Previously, he was a trustee and Chairman of the Finance Committee of Mills College.
Mr. Roberts graduated from the University of California, Berkeley with a B.S. degree and an M.B.A.
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