Byron Walden, MBA, CPA, CVA, CFF – CFO, Expert WitnessChief Financial Officer, Expert Witness

    In a career spanning more than 30 years, Mr. Walden has held leadership positions in several Central Florida businesses. As a Chief Financial Officer, Chief Operations Officer, and Controller of various companies, he has had the opportunity to put the theories learned in classrooms to the real-life tests of the business world. As owner of Byron Walden & Associates, he provided accounting, income tax, and consulting services to individuals and small business owners. He sold his practice in 2001 when he co-founded Inductive Logic Systems, Inc., a building automation and management systems business dedicated to the commercial construction market. In 2005, Mr. Walden joined Fishkind & Associates, Inc., and in 2007 was appointed Chief Financial Officer. In 2010, he was named a senior associate leading the litigation support team and serves as an expert witness.

    Since joining Fishkind & Associates, Mr. Walden has focused primarily on the practice areas of business litigation, wrongful injury, wrongful death, divorce, and business valuation. He is a licensed Certified Public Accountant (CPA) in the state of Florida and is adept in preparing Qualified Domestic Relations Orders (QDRO). Additional certifications include Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA), and Valuation Analyst (CVA) issued by the National Association of Valuators and Analysts (NACVA).

    Professional Qualifications

    Education

    University of Maryland
    Bachelor of Science, Business Management – Accounting May 1989

    Florida Southern College
    Bachelor of Science, Business Administration – Financial Management
    Accounting (5th year requirement)
    April 1996

    Nova Southeastern University
    Huizenga School of Business
    MBA in Finance
    August 2010

    Specialization
    Accounting, Business Valuation, Finance, Marketing, Forecasting, Business Strategy

    Employment
    Fishkind & Associates 2005 to Present
    Chief Financial
    Expert Witness
    Inductive Logic Systems, Inc. 2001 – 2005
    Vice President
    Chief Financial Officer

    Byron Walden & Associates 1999 – 2001
    Owner
    Accounting and Tax Practice

    Irvine Mechanical, Inc. 1997 – 1999
    Chief Operations Officer
    Controller

    AT&T Corporation 1984 – 1997
    Tax Compliance Manager
    Special Projects – Foreign Tax Compliance
    Special Projects – DECCO Settlement

    Professional Designations

    • AICPA, Certified in Financial Forensics (CFF), February 2009
    • NACVA, Certified Valuation Analyst (CVA), January 2009
    • NACVA, Business Valuation Training, August 2007
    • AICPA, National Business Valuation School, May 2007
    • AICPA, Valuing Goodwill and Intangible Assets, November 2006
    • Florida Real Estate Sale License
    • Member of Business Brokers of Florida

    Professional Articles Authored or Co-Authored

    • “Correctly Calculating the Present Value of Future Medical Costs in Personal Injury Cases” January/February 2015, The Value Examiner

    Teaching Experience

    • Valencia College, Adjunct Faculty
    • Orange County Bar Association, February 2007 CLE Course, “What Every Litigator Needs to Know About Measuring Commercial Damages.”
    • Continuing Legal Education; Calculating Wrongful Injury Damages; Business Valuation Basics

    Select Client List

    • 20/20 Media Holdings, Inc. vs. City of Sanford, et al
    • Home Design vs. Banyan Construction & Design Corp.
    • Folkes vs. Collage Construction, LLC., et al
    • Baybrook Homes of Polk County, Inc. et al vs. Estates of Auburndale, Inc., et al
    • Ormesa, Inc. et al vs. CB Condominiums, Inc., et al
    • Estate of Joseph Giarrusso vs. Lifestream Behavioral Health, et al
    • Estate of Christopher Benematti vs. Doll House, Inc., et al
    • Samantha McDonald vs. Marble Slab Creamery, Inc.
    • Nancy Vasil vs. Special Olympics
    • Margaret Showalter vs Special Olympics
    • Signature Pharmacy, Inc. vs. P. David Soares et al
    • Ramon Rodriguez vs City of Clermont, et al
    • Nima Heshmati, MD vs. City of Melbourne, et al
    • Production Consultants & Equipment vs. Chubb Insurance
    • Hard Rock Academy vs Hard Rock Café
    • Broward Performing Arts Center vs American Guarantee and Liability Ins. Co.
    • Susan Gallagher vs U.S. Postal Service
    • Florida Oncology Network vs Dr. Michael Pirkowski
    • Estate of Joseph Dunn v James Green
    • Francis R. Carter, Jr. v City of Melbourne, et al
    • Estate of Leticia Peasah v USA
    • School Board of Orange County v Universal Engineering Sciences, Inc., et al
    • Estate of Corey White v USA
    • Volusia County Builders Assoc. v Volusia County School Board
    • Bank of America v Dello Russo
    • Blaker Properties, LLC v Regions Bank
    • Richard and Jennifer Housch v Galbraith 3
    • Matthew and Jennifer Ellison et al v James Salter et al
    • Seth Foster et al v Parsons Brinckerhoff Group et al
    • Dustin C. Brink v Juan Ruiz De Los Santos, et al
    • Koester v Koester
    • Githler v Githler
    • Kelley v Kelley
    • Chandler v Chandler
    • Ray Tatum v Attraction Concepts, Ltd.
    • Hank Lowry Electric v Tax Defense Network, et al
    • Estate of Jeffery Tillman v DiPetrillo, et al
    • Hartwell v Personal Healthcare Products, Inc.
    • Sussman et al v Cessna et al
    • Adam Stern v FedEx Ground Package System
    • Wendye McAbee v Rental Car Finance et al
    • Lyle Bien et al v City of Hollywood, FL

    Expert Reports Authored or Co-Authored

    May 2007 20/20 Media Holdings, Inc. vs. City of Sanford, et al
    Ninth Judicial Circuit in and for Osceola County, Florida. Case # CI 02 CI 2463
    Report was co-authored with Henry Fishkind, Ph.D.
    Report Issued: Yes
    Deposition: No
    Testimony: No

    June 2007 True Title, Inc. vs. Erica Blanchard, et al
    Middle District of Florida Orlando Division. Case #6-06-cv-1871-Orl-19DAB
    Report Issued: Yes
    Deposition: No
    Testimony: No

    July 2007 Orlando’s Auto Specialists vs. DriveTime Car Sales
    Ninth Judicial Circuit in and for Orange County, Florida. Case# 06-CA-000135
    Report Issued: Yes
    Deposition: Yes
    Testimony: Yes

    August 2009 Ormesa, Inc., et al vs. CB Condominiums, Inc., et al
    17th Judicial Circuit in and for Broward County, Florida. Case# 08-02113 (03)
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    December 2009 Baybrook Homes of Polk County, LLC, et al vs. Auburndale Estates, Inc., et al
    Ninth Judicial Circuit in and for Orange County, Florida. Case# 48-2008-CA-3871-O
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    November 2010 Volusia Homebuilders Association, Inc. vs. Volusia County, et al
    Seventh Judicial Circuit in and for Volusia County, Florida. Case #2008-14041-CIDL
    Report Issued: Yes
    Deposition: No
    Testimony: No

    June 2011 Estate of Susana Blandon v Chrysler, LLC et al
    Ninth Judicial Circuit in and for Osceola County, Florida Case #CI-07-ON-4237
    Report Issued: Yes
    Deposition: No
    Testimony: No

    April 2012 Blaker Properties, LLC v Regions Bank
    Report Issued: Yes
    Deposition: No
    Testimony: No

    November 2012 Housch v Galbraith et al
    Twentieth Judicial Circuit in and for Collier County, Florida Case #08-2217-CA
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    February 2013 Dustin C. Brink v Juan De Los Santos, et al
    Ninth Judicial Circuit in and for Osceola County, Florida Case #2010-CA-001925
    Report Issued: Yes
    Deposition: Yes
    Testimony: Yes

    January 2014 Keith Faver, et al v Jitendra Patel, et al
    Ninth Judicial Circuit in and for Orange County, Florida Case #2013-CA-4520-O
    Report Issued: Yes
    Deposition: No
    Testimony: No

    February 2014 Pamela Kelley v Randall Kelley
    Seventh Judicial Circuit in and for Volusia County, Florida
    Report Issued: Yes
    Deposition: No
    Testimony: No

    June 2014 Lyle Bien, Norris Redding, Derrick Austin, and Mark Ruggles v City of Hollywood, FL
    Seventeenth Judicial Circuit in and for Broward County, Florida Case #12-0032880
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    October 2014 I-Group, Inc. v PEO Professionals, Inc., et al
    Thirteenth Judicial Circuit in and for Hillsborough County, Florida Case #2013-CA-8763
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    June 2015 Mary Burell and Donald Burell vs The United States of America
    United States District Court – Middle District of Florida – Jacksonville Division Case #3:13-cv-877-J-39PDB

    January 2016 Craig Kovaleski v Deputy Sheriff Michael Cavanaugh, et al
    United States District Court – Southern District of Florida – Fort Pierce Division Case #2:14-CV-14501-RLR
    Report Issued: Yes
    Deposition: No
    Testimony: No

    February 2016 Sandra Brown, personal rep. vs FAR Research, Inc.
    18th Judicial Circuit, Brevard County, Florida Case #05-2010-CA-034174
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    June 2016 Justin Rossilini vs Takeda Pharmaceuticals America, Inc.
    Ninth Judicial Circuit, Orange County, Florida Case #2:14-CV-14501-RLR
    Report – Yes
    Deposition – No
    Testimony – No

    August 2016 Rachel Roach, Petitioner and Erik Roach, Respondent vs Altamonte Family Wellness Center, Inc., et al, Defendants
    Eighteenth Judicial Circuit, Seminole County, Florida Case #2015-DR-004511-02D
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    October 2016 Naty Nunez, as Guardian vs Beyel Brothers, Inc. et al
    Ninth Judicial Circuit, Orange County, Florida Case #2016-CA-006974-O
    Report Issued: Yes
    Deposition: No
    Testimony: No

    December 2016 David Christian vs Nathaniel D. Johnson
    Pre-Suit Action Orange County, Florida
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    January 2017 Wesley Werle vs Nancy D. Haase and the United States of America
    United States District Court, Middle District Ocala Division Case #5:15-CV-562-OC-37PRL
    Report Issued: Yes
    Deposition: No
    Testimony: No

    March 2017 Christopher S. Shumake, MD vs James N. McManus, MD et al
    American Arbitration Association Case #01-15-0004-6990
    Report Issued: Yes
    Deposition: Yes
    Testimony: No

    June 2017 Progressive Fuels Ltd, et al vs Andrew Emerson, et al
    Twentieth Judicial Circuit, Collier County, Florida Case #15-CA-1641
    Report Issued – Yes
    Deposition – No
    Testimony – No

    January 8, 2018 John Brown, Jr. et al vs Discount Tire Co., et al
    Fifth Judicial Circuit, Lake County, Florida Case #2016-CC-000442
    Report for Defendants

    Report Issued – Yes
    Deposition – No
    Testimony – No

    May 16, 2018 Gloria Wills vs United States of America
    United States District Court, Middle District of Florida, Fort Myers Division, Florida Case #2:17-CV-268-FtM-29CM
    Report for Defendant

    Report Issued – Yes
    Deposition – No
    Testimony – No

    October 3, 2018 Wohlert vs Wohlert
    Circuit Court of the Eighteenth Judicial Circuit, Brevard County, Florida, Case #05-2018-DR-015188
    Report for Petitioner

    Report Issued – Yes
    Deposition – No
    Testimony – Yes

    March 5, 2019 Estate of Harold Dayes vs. Werner Enterprises, et al
    Circuit Court of the Eleventh Judicial Circuit, Miami-Dade County, Florida Case# 17-018241-CA-24
    Report for Defendants

    Report Issued – Yes
    Deposition – Yes
    Testimony – No

    April 11, 2019 Maurice Brown vs Secretary Elaine Chao, US Dept of Transportation
    US District Court Middle District of Florida Orlando Division Case#6:18CV1234-ORL-KR5
    Report for Defendants

    Report Issued – Yes
    Deposition – No
    Testimony – No

    May 16, 2019 Omni Healthcare, Inc. vs Mark Mendolla
    Circuit Court of the Eighteenth Judicial Circuit, Broward County, Florida Case#05-2010CA-13591
    Report for Defendant

    Report Issued – Yes
    Deposition – Yes
    Hearing – Yes
    Testimony – No