Accounting, Forensic

Coenen, Tracy L., CPA, CFF

Sequence Inc. Forensic Accounting


Certified Public Accountant licensed in Illinois and Wisconsin. Certified in Financial Forensics.

Tracy Coenen practices exclusively in the area of forensic accounting, and has completed several hundred financial investigations and fraud examinations. She has testified in numerous depositions and trials, and specializes in the following types of engagements:

  • Divorce and Family Law
  • Damage Calculations
  • Financial Statement Fraud
  • Embezzlement and Corporate Fraud
  • Insurance Fraud
  • Tax Fraud Defense
  • White Collar Criminal Defense
  • Expert Witness Testimony

Gould & Pakter Associates, LLC

205 West Wacker Drive, Suite 918

Lee A. Gould, CPA/ABV, JD, CFE, CFF


Michael D. Pakter, CA, CPA, CFE, CIRA, CDBV, CFF, CFFA, CVA


Gould & Pakter Associates, LLC:

  • Provides financial forensics, commercial litigation services, internal investigations and financial analysis of disputes.
  • Calculates lost profits, economic damages, business interruption claims and earn-outs.
  • Values closely held businesses for shareholder litigation, family law services, estate and gift tax compliance, and bankruptcy and business litigation.
  • Traces undisclosed assets, analyzes financial transactions/balances, determines sources of funds used to acquire assets and reconstructs falsified/incomplete financial information.
  • Maintains membership in the Forensic and Valuation Services Section of the American Institute of Certified Public Accountants.
  • Affiliated with Friedman & Huey Associates LLP, a full service CPA firm providing tax, accounting and business consulting, compliance, planning and advice.

MDD Forensic Accountants

Jason Uloswceh, CPA, CVA, CFF | Partner |
Reinhard Krestel, CPA, CVA, MAFF, CFF | Partner |
Brian Christian | Supervisor |
Downers Grove Location
1411 Opus Place
Suite 240
Downers Grove, IL 60515

Phone - 630.725.9220

Downtown Chicago Location
10 South Riverside Plaza
Suite 875
Chicago, IL 60606

Phone - 312.554.5752

MDD is a leading forensic accounting firm. Our experts in Illinois regularly deliver expert, consulting and fact witness testimony in courts, arbitrations and mediations both locally and around the world.

Some of our engagements have involved: lost profit calculations; business disputes or valuations; commercial lending; fraud; product liability and construction damages. We have also worked across many other practice areas and, as a result, in virtually every industry.

MDD’s Chicago-based partners and senior staff are Certified Public Accountants; many are also Certified Valuation Analysts and Certified Fraud Examiners.

To learn more about MDD and the services we provide, please visit us at Bios for our Chicago experts can be found at and