Experts in evidence.

Lowers Forensics International is a financial forensics firm, offering expertise in forensic accounting, litigation support, insurance claim accounting, and financial investigation services.

We are an internationally recognized accounting and consulting firm with offices across the United States and United Kingdom. Our broad range of experience includes financial and data analysis, review of relevant economic issues, expert witness testimony, evidence gathering, and administrative support.

Marc Johnson, CPA

Marc Johnson has handled files throughout the United States and internationally, involving the evaluation of damages, insurance claim analysis, forensic accounting and litigation support.

He has handled a wide range of files related to property damage or theft including Jeweler’s Block coverage and employee malfeasance.

He has provided testimony as a CPA expert witness in State District Court; he has also authored expert reports for various federal and state courts on behalf of insurers and other parties. Clients include major property insurance companies, law firms, and other major US corporations.

Marc has prepared and delivered seminars as well as provided lectures to his peers at industry wide gatherings.

Sector Experience:

  • Onshore Energy
  • Jewelers & Cash transit
  • Product Recall
  • Food Supply
  • Retail
  • Precious Metals
  • Alternative Fuels
  • Boat Manufacturing

Select Testifying Experience:

  • Contamination of human food supply, $60 million
  • Urban clothing store, $500K
  • Wholesale/retail jewelers, various matters from $80K to $3 million
  • Precious metal smelter and trades, $14 million
  • Construction/sub-contractor, $2 million
  • Theft of entrusted cash, $2 million
  • Alternative fuel sources/synthetic fuel, $8 million
  • Employee misuse of corporate credit card, $300K
  • Recovery of losses from sub-prime, $14 million
  • Billing scheme with an outside vendor, $2 million
  • Recreational boat manufacturer, $500K


  • Bernard M. Baruch College
  • Bachelor of Business Administration Degree in Accounting

Professional Qualifications:

  • Certified Public Accountant
  • Certified in Financial Forensics by the American Institute of CPAs
Joe Scarlato
President, International

Joe Scarlato is a forensic accountant who has been evaluating economic and financial damages in litigation and insurance for more than 13 years.

Joe has worked primarily in Latin America and has testified in tribunal hearing in various countries in Latin America. He has been involved in international mediations and arbitrations.

Joe has spoken at events throughout the world on topics such as Power Purchase Agreements, Mining Economics, Advanced Business Interruption theory and most recently sat on a distinct panel at the Young Arbitrators Forum in Miami.

He is fully bilingual and has served as an expert witness in Spanish and English.

Sector Experience:

  • Power Generation
  • Mining
  • Oil and Gas
  • Asset Tracing
  • Fraud Theory

Professional Qualifications:

  • Certified Fraud Examiner
Kaye D. Shelton, CPA
Senior Vice President

Kaye is a Senior VP in our Dallas area office. During her 25 plus years as a forensic accountant, she has handled thousands of business interruption (loss of earnings), property damage, fraud losses, divorce and other valuations, product recall and other liability related losses. She has a concentration in investigative accounting and litigation support. Clients include major property insurance companies, law firms, corporations and individuals.

Kaye’s expertise, by industry, includes:

  • Hotel/Hospitality
  • Utilities/Cogenerations
  • Banking
  • Manufacturing
  • Refinery
  • Construction
  • Retail
  • Service
  • Wholesale
  • Healthcare
  • Gaming
  • Maritime
  • Wind Farms
  • Livestock
  • Medical Devices

Kaye has been deposed and has provided testimony as a CPA expert witness. She has also authored expert reports for various federal and state courts on behalf of insurers and other parties.

Kaye holds her CPA certification in the state of Texas and graduated from Texas Tech University.

Daniel Devine, CPA
Senior Vice President

Daniel Devine has been servicing the insurance industry for over 30 years. He is a respected forensic accountant with CPA licenses in both New York and New Jersey. Mr. Devine specializes in the evaluation and determination of business interruption and other time element losses in various industries. Dan is also an experienced expert in the fidelity sector and most recently has been involved in major cyber breaches throughout the world. He has also provided litigation support to some of the largest law firms in the country.

John C. Ganss, CPA
Senior Vice President

John Ganss is a forensic accountant specializing in assignments involving insurance loss accounting. He has
analyzed, verified, and determined factual matters through the examination of operating and financial records. His vast experience spans 28 years in the industry and his assignments have included the verification and determination of business interruption losses, physical damage, contents and product recall as well as claims in the fields of retail, wholesale and manufacturing operations. He has excelled in the interpretation and communication of the results of insurance claim reviews, analysis and findings through written and oral reports to interested insurers. He has participated directly with adjusters and attorneys in the preparation of strategies related to Catastrophe claim files and directed the handling of complex losses with property damage, business income and extra expense aspects. He has also applied the policy provisions determined by adjusters relating to complex manufacturing and catastrophe claims.

Select Industry Experience:

  • Forest Products, including MDF and OSB Facilities
  • Lodging, including WTC related loss exceeding $40M
  • Manufacturing, including Arc Furnace Steel Mills and Glass Furnace Glass Manufacturing
  • Personal services, including Law and Health Practices
  • Rental properties, including Apartment, Condominium and Commercial
  • The Medical field, including Hospitals, MRI and Clinics
  • The Petrochemical industry, including plastics and chemicals
  • Various retail sectors
  • Employee Dishonesty
  • Banking and financial services
  • Energy including Power Plants
  • Natural Resource Mining
  • Product Liability
  • Product Recall
  • Subrogation
  • Pharmaceutical
  • Garment, including manufacture and sales

Select Testifying Experience:

  • Assist attorneys in the questioning of experts during Examinations Under Oath
  • Testifying expert regarding support of findings
  • Participate in Binding Arbitration on large September 11, 2001 business interruption and extra expense
  • Provide Deposition and / or Examination Under Oath Testimony on various cases
  • Arbitration and Appraisal Lead Participation

Select Consulting Experience:

  • Analyze financial statements and performed profit and loss statement analysis
  • Perform calculations of business interruption values and loss of earnings
  • Analyze the effect of variable and fixed expenses of total and partial suspensions of business activity
  • Supervise, direct and oversee senior staff during Catastrophic loss periods
  • Verification of expenses incurred to repair and replace fixed assets
  • Work with Engineers, Builders and other Consultants in valuation of replacement / repair costs
  • Perform analyses of overhead accounts and rates in determining applicable overhead rates per Insurance
  • Value damaged inventory at cost and retail – Performed Shrinkage Calculations
  • Plan, observe / and participate in post–loss physical inventories
  • Conduct inventory price tests and roll‐forward calculations


  • Certified Public Accountant
  • Licensed in the State of New York


  • St. John’s University, Queens, New York
  • 1988, Bachelor of Science ‐ Accounting

Professional Affiliations:

  • New York State Society of Certified Public Accountants
  • American Institute of Certified Public Accountants

Select Speaking Engagements/Media Interviews:

  • Participate and conduct seminars at insurance companies particularly related to in‐house training of
    adjusters on business interruption and extra expense
Danielle Gardiner, CPA
Senior Vice President

Danielle Gardiner is an accountant in the Providence, RI office with more than 20 years of forensic accounting experience. She is a Certified Public Accountant licensed in New York and Rhode Island.

Danielle has focused her career on investigative/forensic accounting. She has extensive experience in the measurement of economic damages in various industries in the U.S. and throughout the world.

She has performed forensic accounting analysis on cases ranging up to $800M.

She has provided litigation support services relating to various industries and has provided testimony in U.S. Bankruptcy Court.

Clients value Danielle’s ability to identify and focus in on key issues in large complex matters, as well as the simplified manner in which she communicates her findings.

Sector Experience:

  • Fidelity
  • Automotive/Steel
  • Manufacturing
  • Hospitality
  • Banking
  • Commercial
  • Real Estate
  • Computer Microchips
  • Computer Software
  • Construction
  • Dairy
  • Electronics
  • Environmental Services
  • Food
  • Import/Export
  • Loss of Rents
  • Newspaper
  • Paper/Pulp
  • Printing
  • Professional Services
  • Retail
  • Sugar
  • Toys & Games
  • Transportation
  • Wholesalers


  • University of South Florida, Ft. Myers, FL
  • 1993, Bachelor of Arts in Business Administration ‐ Accounting

Professional Qualifications:

  • Certified Public Accountant
  • Certified in Financial Forensics by the American Institute of CPAs
David Gardiner, CPA
Senior Vice President

David Gardiner started his career as a forensic accountant in 2000. Since then he has focused on the evaluation of economic and financial damages in litigation and insurance.

Based in Lowers Forensics International’s New England offices, David has provided forensic accounting analysis on cases exceeding $300M in damages and has covered a diverse field of industries.

David has also provided litigation support services which include writing experts reports for both state and federal courts, providing deposition testimony and arbitration testimony.

David has been a speaker at various insurance organizations on various topics of economic damages.

Sector Experience:

  • Contract Disputes
  • Fidelity
  • Hospitality
  • Professional Services
  • Healthcare
Carlos A. Rivera
Senior Vice President

Honing his skills in the specialized aspects of investigative accounting, Carlos Rivera has focused his career on forensic accounting. He is highly experienced in the review, analysis and measurement of US and international business interruption and property losses as well as disputes for clients in the insurance and legal markets. Carlos has evaluated economic damages in claims from a variety of industries, such as:

  • Energy, including oil and gas, and power generation and transmission
  • Manufacturing, including cement, steel, plastics and corrugated materials, graphite, food and beverage processing, etc.
  • Mining
  • Hospitality
  • Pharmaceuticals
  • Retail and personal services
  • Logistics and distribution
  • Construction

Additionally, Carlos possesses expertise in the field of non-verbal communication, applying these skills to his career as a forensic accountant. He holds a Master Certification in Advanced Nonverbal Communication from JN Forensics Academy, as well as Master Certifications in Subtle Expression Recognition and Micro-Expression Recognition.

Fluent in both English and Spanish, Carlos has extensive experience with claims in the US, Argentina, Chile, Brazil, Mexico, Guatemala, Costa Rica, Panama, the Dominican Republic, Jamaica, Puerto Rico, Venezuela, Colombia, Honduras and Ecuador.


  • 2010, Master of Accountancy—Forensic Accounting, Florida Atlantic University
  • 2007, Bachelor of Business Administration—Accounting/Finance, University of Miami Select Testifying

Professional Credentials:

  • Certified Fraud Examiner
  • Master Analyst in Financial Forensics
Andrew Biedermann
Vice President

Andrew Biedermann is a forensic accountant in the Philadelphia office, and has more than 23 years of experience in the industry. He specializes in investigative accounting and has a wide range of experience in all types of insurance claims and litigation, but specializes in losses related to business interruption, property damages, and extra expenses.

Andrew has been involved in thousands of forensic accounting cases during his career across various industries in North America, with claimed losses ranging from the low thousands to hundreds of millions of dollars. Andrew has prepared and presented seminars to various insurance companies.

Andrew’s work product reflects his accuracy, prompt response time & turnaround, and attention to detail in all aspects of a claim’s lifespan from beginning to end. Clients value Andrew’s timely response times, his thorough approach to the claims process, and his ability to accurately communicate his findings to all parties.

Sector Experience:

• Hospitality (hotels and resorts)
• Housing/Apartments
• Gaming (casinos & resorts)
• Hospitals & healthcare
• Manufacturing and production losses
• Printing
• Retail
• Wholesalers
• Food services
• Professional services
• Transportation

Tommy Lockett, CPA, CFE
Vice President

Tommy is a VP in our Houston office. During his 23 years plus as a forensic accountant and property claims consultant, he has handled hundreds of engagements involving the evaluation and quantification of economic damages including loss of business income, lost profits, extra expenses, product liability, product recall, property damage, fidelity, builders risk, inventory/stock and financial condition analyses. He has provided deposition testimony and testified in Federal Court.

Industry/Sector Experience:

• Agriculture
• Apartments and Condominiums
• Banking
• Chemical
• Child Care
• Citrus
• Concrete
• Elderly Care Facilities
• Fertilizer
• Food
• Furniture
• Government
• Hospitals
• Hotels and Resorts
• Lumber
• Medical
• Oil & Gas (Upstream, Midstream and Downstream)
• Plastic
• Power Generation
• Printing
• Professional Services
• Restaurants
• Renewable Energy (Solar and Wind)
• Retail Services
• Steel
• Sugar
• Theme Parks
• Universities


• Troy University, Troy, AL – Bachelor of Science – Accounting – 1992
• Troy University, Troy, AL – Master of Business Administration – 1993

Professional Qualifications:

• Certified Public Accountant
• Certified Fraud Examiner
• General Lines Agent – Property and Casualty

Professional Memberships:

• American Institute of Certified Public Accountants
• Texas Society of Certified Public Accountants, Houston Chapter
• Association of Certified Fraud Examiners