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Christian Tregillis

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  • CPA, ABV, CFF, CLP
  • Las Vegas
  • 213-222-0888
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As a partner in Hemming Morse, Christian Tregillis analyzes financial, accounting, economic, statistical, and market issues, primarily relating to disputes, valuations, and the negotiation of license agreements covering the use of intellectual property. In his 30-year career, he has participated in mediations and has testified in over 160 matters, in state and federal courts and arbitration venues, including more than 60 times at trials/arbitrations.  His testimony has been almost exactly evenly split between plaintiffs/claimants and defendants/respondents, and he has also served as a neutral.

Before joining Hemming Morse, Mr. Tregillis was the leader of the Damages, Valuation & IP practice area globally for LECG.  Prior to that he led the Forensic Accounting & Litigation Consulting group in the Western U.S. for Kroll, Inc., following 11 years at “big four” accounting firms, including as a Partner in the Financial Advisory Services practice at Deloitte & Touche.  Early in his career he spent two years at First Interstate Bank, where he helped design a portfolio hedging system to manage interest rate exposure, valued acquisition targets and lines of business, and statistically forecasted loan losses.

Mr. Tregillis is a past Chair of the Economic Damages Task Force of the American Institute of Certified Public Accountants, for which he has authored practice aids and taught on the calculation of economic damages and related topics.  He is also a past Chair of the Economic Damages Section and a current member of the Steering Committee of the Forensic Services Section of the California Society of Certified Public Accountants.  In addition, he is a past co-chair of committees of Certified Licensing Professionals.  From 2003 to 2007, he was on the Board of Trustees of the Center for Law in the Public Interest and served as the Center’s Chief Financial Officer.

  • Occidental College, A.B. Economics with Distinction
  • University of Chicago Graduate School of Business, M.B.A. Finance and Accounting
  • Certified Public Accountant, Licensed in California and Certified in Illinois
  • Accredited in Business Valuation, American Institute of Certified Public Accountants
  • Certified in Financial Forensics, American Institute of Certified Public Accountants
  • Certified Licensing Professional, Licensing Executives Society

American Institute of Certified Public Accountants

  • Past Chair, Economic Damages Task Force
  • Past Member, Forensic & Litigation Services Committee

 

California Society of Certified Public Accountants

  • Past Chair, Economic Damages Section
  • Past Member, Steering Committee for Forensic Sections

 

Certified Licensing Professionals

  • Past Co-Chair, Exam Development and Maintenance Committee

 

 

  • Income Statement Analysis. Practicing Law Institute, Basics of Accounting and Finance (September, 1998).
  • The Use of Outside Accountants. Practicing Law Institute course Basics of Accounting and Finance (September, 1998) – instructor and chapter author, “Overview of Services Provided by CPAs.”
  • Evaluating IP Lost Profits: From Panduit to Grain Processing. California Society of CPAs publication, The Witness Chair (Summer, 2001).
  • The Valuation of Trademarks. American Intellectual Property Lawyers Association Annual Meeting (October, 2001).
  • The Valuation of Intellectual Property. San Diego Institute of Intellectual Property Lawyers Association Meeting (April, 2002).
  • Issues to Consider in Evaluating a Reasonable Royalty. American Institute of CPAs publication, CPA Expert (Summer, 2002).
  • IP Through the Life of Your Business. The Phelps Group:  IP Summit (July, 2002).
  • The Use of Multiple Regression in Commercial Litigation. California Society of CPAs, Economic Damages Section Meeting (October, 2002).
  • Review of Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 & 142 (by Michael J. Mard, et al.). American Institute of CPAs publication, CPA Expert (Winter 2003).
  • The Use of Surveys and Statistics in Litigation. California Society of CPAs, California Society of CPAs, Advanced Business Litigation Institute (May, 2003).
  • Current Issues in IP Litigation Damages. California Society of CPAs, California Society of CPAs, Advanced Business Litigation Institute (May, 2003).
  • The Role of the Financial Expert in Trade Secret Litigation. California Society of CPAs, Economic Damages Section Meeting (July, 2003).
  • Notes and Numbers: Does the Data on Declining Music Sales “Sing” In an Age of Music Downloading? Los Angeles County Bar Assoc., Music Section Meeting (December, 2003).
  • Peer to Peer File Sharing Suits: What’s Next? California Society of CPAs publication, The Witness Chair (Winter, 2004).
  • AICPA Statement on Standards for Business Valuation. California Society of CPAs, Economic Damages Section Meeting (February, 2004).
  • Research on Current Issues in Economic Damages. California Society of CPAs, Economic Damages Section Meeting (May, 2004).
  • Assessing and Proving Damages from Infringement, Program Moderator. University of Southern California Intellectual Property Institute (May, 2004).
  • Daubert Case Law. American Institute of CPAs, Conference on Fraud and Litigation Services (September, 2004).
  • Cost Shifting and Electronic Discovery: How Experts Can Help Clients Minimize Costs. California Society of CPAs publication, The Witness Chair, with Rachel Laybourn (Fall 2004).
  • Valuation of Intellectual Property. California State Bar Intellectual Property Law Section, Intellectual Property Institute (November, 2004).
  • From Qualifications to Unsupported Opinions: A Review of Motions to Exclude Financial Experts. California Society of CPAs, Economic Damages Section Meeting (February, 2005).
  • Challenges for the Intellectual Property Damages Expert: Apportionment of Value, Multiple Patent Litigation, Price Erosion, and the Entire Market Value Rule. California Society of CPAs, Advanced Business Litigation Institute (May, 2005).
  • You’ve Been Sued for Infringement – Now What? University of Southern California Gould School of Law, Intellectual Property Institute (May, 2005).
  • Fraud Identification, Protection and Management. Financial Executives International, Seattle Section meeting (September, 2005).
  • Spending Your IP Dollars Wisely in Foreign Markets. AeA Oregon Section Meeting (December, 2005).
  • Differences Between Lost Profits and Diminution in Business Value as a Measure of Damages. American Institute of CPAs publication, BV-FLS Section Update, with Michael Thompson (January, 2006).
  • Practice Aid on Damages in Intellectual Property Disputes (contributor/editor). American Institute of CPAs publication (February, 2006).
  • The Top 10 Things About IP Every Technology Manager Needs to Know. Mentor Graphics User2User Conference (May, 2006).
  • Financing Issues in Managing Intellectual Property Risk. Risk & Insurance Management Society, Los Angeles Chapter Meeting (June, 2006).
  • Awards for Future Damages in Patent Infringement Cases after eBay v. MercExchange. American Bar Association, IPL Newsletter (Summer, 2006, Volume 24, Issue 4).
  • The Forensic Accountant’s Role in Claims of Alter-Ego, Successor Liability, and Fraudulent Transfers. California Society of CPAs, Economic Damages Section Meeting (October, 2006).
  • The Financial Expert Post-eBay: The Four-Factor Test and Future Royalties. Law Seminars International, Calculating and Proving Patent Damages (February, 2007).
  • Econometric Analysis and Multiple Regression. Chapter in Litigation Services Handbook: The Role of the Financial Expert, (Fourth Edition), with Dr. Mohan Rao, edited by Peter Frank, Michael Wagner and Roman Weil (February, 2007); also in the supplement to the third edition.
  • Patent Rights in the Post-eBay Era: What You Need to Survive.  University of Southern California Gould School of Law, Intellectual Property Institute (March, 2007).
  • Current Issues in Patent Damages. IQPC, 3rd Patent Strategies (March, 2007).
  • Conducting Internal Corporate Investigations. Association of Corporate Counsel of America, Southern California quarterly meeting (April, 2007).
  • Managing Digital Intellectual Property Risk. Automotive News Webinar (April, 2007).
  • Protecting Your Intellectual Property: Essential Strategies to Building a Successful IP Protection Program.  Microsoft CSO Summit (April, 2007).
  • Top 10 Reasons Financial Experts Get Excluded and What to Do About It. American Institute of Certified Public Accountants National Conference on Fraud and Litigation Services (September, 2007).
  • Forensic Accounting Investigations and Valuation Analysis in an XBRL World. 16th XBRL International Conference (December, 2007).
  • The CPA’s Handbook on Fraud and Commercial Crime Prevention. American Institute of Certified Public Accountants publication (lead author – 2008 update) (May, 2008).
  • Forensic Investigation of Financial Statement Fraud: Case Studies.  Florida Institute of Certified Public Accountants, Accounting and Business Expo (May, 2008).
  • Discovery and Production Issues. American Institute of Certified Public Accountants, National Conference on Fraud and Litigation Services (September, 2008).
  • Quanta, Exhaustion and Patent Damages. IP360 (October, 2008).
  • Discount Rates and the Time Value of Money in Litigation. California Society of Certified Public Accountants, Economic Damages Section Meeting (May, 2009).
  • Understanding, Developing & Managing Forensic Engagements. American Institute of Certified Public Accountants Webinar, “Creating a Niche Forensic Practice Series” (February, 2010).
  • Economic Damages: An Overview. American Institute of Certified Public Accountants Webinar, “Creating a Niche Forensic Practice Series” (May, 2010).
  • Reasonable Royalties and Apportionment of Value: Part 2 (Royalty Stacking). California Society of Certified Public Accountants and Los Angeles Intellectual Property Lawyers Association, IP Damages Institute (November, 2010).
  • Hot Issues in Reasonable Royalty Patent Damages (topics led: The Use of Surveys and Demand Curves, and The Use of Settlement Agreements). University of Southern California Gould School of Law, Intellectual Property Institute (March, 2011).
  • Differences Between Lost Profits and Diminution in Business Value as a Measure of Damages. American Institute of Certified Public Accountants, FVS Consulting Digest (Issue 1, January 2012).
  • Discount Rates, Risk, and Uncertainty in Economic Damages Calculations. American Institute of Certified Public Accountants Practice Aid (April, 2012).
  • Discount Rates, Risk, and Uncertainty in Economic Damages Calculations. American Institute of Certified Public Accountants Webinar (July, 2012).
  • Discount Rates, Risk, and Uncertainty in Economic Damages Calculations; Attaining Reasonable Certainty in Economic Damages Calculations. California Society of Certified Public Accountants Forensic Services Section Meeting (October, 2012).
  • Financial Forensic Accounting Education Series: Applicable Professional Standards. (Course Author) American Institute of Certified Public Accountants (May, 2013).
  • Interpreting and Reconciling Recent Case Decisions: Raising the Bar on Lost Profits, Business Valuation and Intellectual Property Damages. American Institute of Certified Public Accountants Forensic and Valuation Services Conference (November, 2013).
  • Reasonable Certainty Round 2: An Inside Look at the Findings of the Damages Task Force – Reasonable Certainty for New or Unestablished Businesses. American Institute of Certified Public Accountants Forensic and Valuation Services Conference (November, 2013).
  • Reasonable Certainty in Economic Damages Calculations. California Society of Certified Public Accountants Forensic Services Section Meeting (February, 2015).
  • Patent Damages Roundtable. University of Southern California Gould School of Law, Intellectual Property Institute (March, 2015).
  • Reasonable Certainty in Economic Damages Calculations. American Institute of Certified Public Accountants Practice Aid (August, 2015).
  • IP Remedies Roundtable and Workshop. University of Southern California Gould School of Law, Intellectual Property Institute (March, 2017).
  • Reasonable Certainty and the New AICPA Practice Aid. Kentucky Society of Certified Public Accountants, Forensic Accounting and Litigation Conference (August, 2017).
  • Prejudgment Interest. Chapter in Lost Profits Damages: Principles, Methods, and Applications, with Greg Pinsonneault, edited by Everett Harry and Jeffrey Kinrich (October, 2017).
  • Linking Causation to Damages. American Institute of Certified Public Accountants, Forensic and Valuation Services Conference (November, 2017).
  • Calculating Lost Profits. American Institute of Certified Public Accountants Practice Aid (March, 2019).
  • Economic Damages Update: Reasonable Certainty, Lost Profits and Intellectual Property. American Institute of Certified Public Accountants Webinar (May, 2019).
  • Author of quarterly “AICPA Update” (2006-2009), and “Economic Damages Section Update” (2008-2010). California Society of CPAs publication, The Witness Chair.
  • Research assistant in the publication of textbooks in Microeconomics, Macroeconomics and Econometrics.
  • Instructor, the Conviser Duffy (Becker) CPA Review Course.
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