Michael Brown, Glenn Colton, David M. Powers and David M. Shapiro

Michael Brown is a Senior Manager in the Forensic & Valuation Services Group of MarcumRosenfarb LLC. Mr. Brown has more than 20 years of combined experience in financial accounting, auditing, forensic accounting and litigation consulting. Mr. Brown’s deep understanding of complex financial topics enables him to assist clients in a wide variety of matters. He has an extensive background in issues pertaining to the investigation of accounting fraud, forensic auditing, preparing economic damage quantifications, corporate internal investigations, compliance reviews, internal controls, budgeting, and cash and receivables management. Mr. Brown has assisted companies with compliance issues such as SEC reporting, integrity issues and fraud prevention. He has managed numerous investigations uniquely integrating investigative skills with technology and financial expertise. His clients have included major public and private corporations, not-for-profit and governmental organizations and prominent law firms.

Mr. Brown has worked directly with legal counsel, assisting in preparation for trial by creating demonstratives, drafting direct and cross examination questions and analyzing expert reports and testimony. In addition, his background includes financial and investigative due diligence and performing financial, operational, and business controls reviews. Prior to joining MarcumRosenfarb LLC, Mr. Brown was a Director in the Financial Advisory Services Group at Kroll Inc. a leading independent risk consulting firm and division of Marsh & McLennan Companies. Previously, Mr. Brown was Corporate Controller of a large publicly held national services firm. Mr. Brown served as Chief Financial Officer of a publicly held international printing company and as Director of Financial Reporting and Taxes at Christie’s International. Mr. Brown began his career in the audit division of Arthur Andersen & Company.
 

Education:
- B.B.A. Accounting - University of Massachusetts, Amherst, Massachusetts – 1985
- Certified Public Accountant, State of New York – 1987
- M.B.A. Finance - Columbia University, Columbia Business School, New York, NY - 1996
- Certified Fraud Examiner – 2002

Glenn Colton is a member of Sonnenschein’s Litigation Practice and Co-Chair of the White Collar & Government Investigations Practice. He focuses on white collar criminal and complex civil litigation, as well as government and internal investigations. Mr. Colton has represented company and individual clients in investigations and actions brought or conducted by U.S. Attorney's Offices, the Securities and Exchange Commission, and State Attorneys General. He also has represented a variety of companies ranging from Fortune 500 to private companies in complex civil litigation in state and federal courts throughout the country.

Prior to his private practice, Mr. Colton served almost ten years as an Assistant United States Attorney in the Southern District of New York, including tenures in both the criminal and civil divisions. He was lead or co-lead trial counsel in approximately 25 trials and all but one ended in conviction, government verdict (in civil cases) or resolution on terms favorable to the government. Mr. Colton has argued numerous appeals before the U.S. Court of Appeals in criminal and civil cases, as well as in amicus, or friend of the court, capacity. Mr. Colton has handled a broad range of cases and represented a variety of clients in his white collar and government investigation practice, including the representation of the chairman of the board of a public company in an options-backdating investigation, executives of a pharmaceutical company in a kickback and illegal marketing investigation, the vice president-finance of a public software company in a revenue-recognition fraud investigation, a foreign insurance company in an insurance fraud investigation, a public software company in a consumer-protection investigation, and a critical figure in the KPMG tax shelter prosecution.

In his civil litigation practice, Mr. Colton represents clients in constitutional, commercial, securities, intellectual property, employment and tort cases. He has successfully represented numerous clients in high-stakes consumer, privacy and RICO class actions. One of his recent representations was the successful amicus representation of the Fantasy Sports Trade Association in the high-stakes battle against Major League Baseball and its players’ association for control of the burgeoning $1.5 billion fantasy sports industry. During his government service, Mr. Colton was the lead or co-lead counsel in high-profile civil cases such as the successful defense at trial of the U.S. Marshals Service in a highly publicized employment action known as the "Black Serpico" trial and the landmark Americans with Disabilities Act civil rights lawsuit that resulted in a consent decree eradicating discrimination at Yankee Stadium against persons with disabilities.

Education:
- New York University School of Law, J.D. 1989
- State University of New York at Binghamton, Accounting, B.S., summa cum laude, 1986

David M. Powers is the Litigation and Forensic Manager in the New York office of MarcumRosenfarb LLC. David, a former litigation attorney, teams with MarcumRosenfarb’s accounting professionals on investigations, valuations and a wide range of litigation consulting services.

David spent eight years practicing law in the New York offices of several major international law firms, including Katten Muchin Rosenman, LLP and Orrick. Herrington & Sutcliffe, LLP. As a former litigator involved in numerous multimillion dollar lawsuits, David has first-hand experience in the strategic handling of cases, overseeing discovery, working with litigation consultants and expert witnesses and preparing expert reports.

In his legal career, David was trial counsel in lawsuits in the New York State and Federal Courts, as well as numerous arbitration hearings. In addition, David successfully argued motions in the New York and New Jersey Federal Courts, and was co-counsel of record for two successful appeals to the United States Court of Appeals for the Second Circuit. From 1999 through 2001, David co-wrote the “New Appointments Column” for the Federal Bar Counsel News.

David graduated from New York University School of Law in 1999, where he was an Associate Editor for the Moot Court Board. While in law school, David was a legal intern for the Civil Division of the United States Attorney’s Office for the Southern District of New York, and spent two years as an intern for the General Counsel at Kroll, Inc. David earned a B.A., with Distinction, in English Language and Literature from the University of Michigan in 1994, where he was a James B. Angell Scholar and a member of the Honors Program.

Prior to joining MarcumRosenfarb LLC, David was Director of Legal Projects for Robert Half Legal.

Education:
- University of Michigan, Bachelor of Arts in English Language and Literature
- New York University School of Law, Juris Doctor
 

David M. Shapiro, JD, MBA, CPA
Employment History:
- Assistant Professor, John Jay College of Criminal Justice, City University of New York – 8/2008 to date, New York, NY
- Senior Manager, David Landau & Associates, LLC – 3/2007 to 10/2008, Fairfield, NJ
- Director, Manager, and Deputy Risk Manager, Kroll Associates – 2/1997 to 2/2007 (including Kroll Associates, Inc.; Kroll Zolfo Cooper; and Kroll Lindquist Avey), New York, NY
- Staff CPA, Rosenfarb & Company ‐ L.M. Schneider & Company – 12/1993 to 2/1997, Roseland, NJ
- Assistant Prosecutor, Essex County Prosecutor’s Office – 6/1988 to 12/1993, Newark, NJ
- Special Agent and Assistant Legal Advisor, Federal Bureau of Investigation – 9/1985 to 9/1987, Albany, NY

Education:
B.A. in Philosophy, Rutgers University, 1980, Minor in English Literature
M.B.A., Seton Hall University, 1988, Concentration in Accounting
J.D., Seton Hall University, 1985, Focus on Commercial Law

Professional Certifications:
Certified Public Accountant (NJ license no. 20CC02389300)
Bar of the State of New Jersey

Frequent lecturer and speaker.