Nathan Fan is a principal in Hemming Morse’s Los Angeles office and has more than 17 years of experience in providing litigation consulting and financial advisory services to clients and attorneys. His responsibilities include managing all aspects of engagements and investigations, including planning, conducting field work, interviews of personnel, industry and professional standards research, preparation of complex financial models, technical accounting determinations, report writing and presentation, and contract administration.
As a Certified Public Accountant, Certified in Financial Forensics, Chartered Global Management Accountant, and a Certified Fraud Examiner, Nathan’s litigation experience includes matters involving fraud and asset misappropriation examinations, shadow audits, accounting principles, securities litigation, accountants’ professional liability, auditor malpractice, royalty audits, and business interruption claims. He has performed complex studies involving lost profit and reasonable royalty calculations, business loss profits, internal company fraud investigations and evaluation of internal controls processes and documentation.
Nathan has served clients in a variety of industries, including high-tech semiconductors, aerospace and aviation, computer software, medical products and pharmaceuticals, telecommunications, retail products, banking, securities, and financial markets.
Currently, Nathan is the Los Angeles Chapter Chair of the Forensic and Valuation Services Section of the California Society of Certified Public Accountants, as well as an active member in both the American Institute of Society of Certified Public Accountants and the Association of Certified Fraud Examiners.
Prior to joining Hemming Morse, Nathan was a director in the forensic and litigation practice of a public consulting firm in Los Angeles and New York, as well as a consultant in the financial advisory services practice of a “Big Four” CPA firm in San Francisco.
University of California, Berkeley, B.A., Economics with honors, 2002
Certified Public Accountant, Licensed in California
Certified in Financial Forensics, American Institute of Certified Public Accountants
Chartered Global Management Accountant, American Institute of Certified Public Accountants
Certified Fraud Examiner, Association of Certified Fraud Examiners
Association of Certified Fraud Examiners Member
American Institute of Certified Public Accountants Member
California Society of Certified Public Accountants
Chair, Los Angeles Chapter – Forensic and Valuation Service Section
Member, Litigation Steering Committee
Past-Member At-Large, Accounting Principles and Attestation Services State Committee
“Auditing Standards Matter – Inception to Resolution”
– Cal Society of CPAs, February 19, 2020
“Forensic Accounting and Litigation Services 101”
– Cal State Los Angeles, February 21, 2019
– Cerritos College, April 23, 2019
– Cal State Dominquez Hills, March 16, 2017
“Corporate Investigations and Forensic Accounting – Introduction and Case Study”
– University of Southern California, November 7, 2018
– Loyola Marymount University, April 6, 2017
“Auditing and Accounting Issues in Litigation and Discovery”
– California MCLE, October 31, 2017