CPA · CFF · CFECourt-Qualified Experts500+ Investigations22 Years Testifying
Forensic Accounting & Litigation Support · Atlanta, GA

Forensic Accounting in Atlanta, GA

When the numbers are in dispute, Lockhart follows the money. Fraud investigation, expert witness testimony, and economic damages — CFF- and CFE-certified forensic CPAs Atlanta attorneys trust on the stand.

22Years Testifying
500+Investigations
CFF · CFECertified Forensic
$300M+Funds Traced
forensic accountant examining financial records and documents under scrutiny
About Lockhart

We Follow the Money

Lockhart Forensic CPAs was founded in 2004 to do the accounting work that ends up in a courtroom. We are Certified in Financial Forensics (CFF) and Certified Fraud Examiners (CFE), and our partners have been qualified as expert witnesses in state and federal court more than a hundred times.

Forensic accounting is a different discipline from tax or audit. It's investigation: tracing funds through shell entities, quantifying damages to the dollar, uncovering hidden income, and then explaining it all so clearly a judge and jury understand exactly what happened. In twenty-two years and 500+ engagements, we've traced more than $300M and built the kind of meticulous, defensible analysis that survives cross-examination.

  • CFF & CFE certified forensic CPAs
  • Court-qualified expert witnesses
  • Fraud, damages & hidden-income tracing
  • 22 years · 500+ investigations
Why Lockhart

Why Attorneys Call Us First

When a case rests on the numbers, the expert who builds them matters.

Certified & Court-Qualified

CFF and CFE credentials plus a hundred-plus qualifications as expert witnesses — credibility the other side can't easily attack.

We Make It Understandable

The best analysis is worthless if the jury can't follow it. We translate complex fraud into a story anyone can see.

Built to Survive Cross

Every schedule, every assumption, documented and defensible. Our reports are built to withstand aggressive cross-examination.

Discreet & Independent

We work confidentially and let the evidence lead. Our conclusions are ours — and that independence is what makes them credible.

Our Services

Forensic Work That Holds Up in Court

From quiet investigation to the witness stand — the full arc of forensic accounting.

Fraud Investigation

We uncover and quantify embezzlement, skimming, and financial fraud — tracing funds through every layer to the dollar.

Litigation Support

Financial analysis, document review, and case strategy that give trial attorneys the numbers to win.

Expert Witness Testimony

Clear, credible, court-qualified testimony that translates complex finance into terms a judge and jury understand.

Economic Damages

Lost profits, business interruption, and damages calculations built to be defensible under cross-examination.

Matrimonial & Divorce

Hidden income, unreported cash, and asset tracing in high-net-worth and business-owner divorce matters.

Valuation Disputes

Independent business valuations for shareholder, partnership, and marital disputes that stand up to challenge.

What Counsel Says

Trusted by Atlanta Attorneys

Lockhart traced the missing funds through five shell companies and laid it out so clearly the jury understood it in minutes. Their testimony won the case. Simply the best expert we've used.
Attorney R. BellCommercial Litigation
In a contentious divorce, my spouse's business income was suddenly 'down.' Lockhart found the hidden cash and unreported revenue, and the settlement reflected reality. Worth every dollar.
Confidential ClientMatrimonial Matter
We suspected an employee was skimming but couldn't prove it. Lockhart quantified a six-year embezzlement to the dollar and supported our insurance claim and prosecution. Meticulous work.
Owner, Distribution Co.Fraud Investigation
Their economic damages report withstood a brutal cross-examination without a scratch. When your case rests on the numbers, you want Lockhart building them.
Attorney M. ChoBusiness Dispute
financial expert witness reviewing evidence documents in a legal setting
On the Stand

The Expert the Jury Believes

A brilliant analysis means nothing if it can't survive the courtroom. Our reputation is built on testimony that holds — meticulous work presented with clarity and calm under the hardest cross-examination. We've sat in the witness chair more than a hundred times, and opposing counsel knows it. When your case turns on the financial evidence, that credibility is the difference between a number on a page and a verdict.

  • 100+ expert-witness qualifications
  • Clear testimony a jury follows
  • Analysis built to survive cross
Common Questions

Frequently Asked Questions

What does a forensic accountant actually do?

We investigate financial matters that are, or may become, disputes. That includes tracing funds, uncovering fraud, quantifying economic damages, finding hidden income in divorce, and valuing businesses for litigation — then explaining our findings as an expert witness. It's investigation and testimony, not tax preparation.

Do you work directly with attorneys or with individuals?

Both. Most of our engagements come through attorneys, and we're often retained as testifying experts. We also work directly with businesses and individuals — for example a company that suspects internal fraud, or a spouse who believes income is being hidden.

Have your experts testified in court?

Yes, extensively. Our partners have been qualified as expert witnesses in state and federal court more than a hundred times. Court-qualified testimony is central to what we do, and our work is built from the outset to withstand cross-examination.

Is my matter kept confidential?

Absolutely. Forensic engagements are sensitive by nature and often protected by attorney work-product privilege when we're retained through counsel. We handle every matter with strict discretion.

Can you quantify how much was taken in a fraud?

Yes — quantification is central to what we do. We trace transactions, reconstruct records, and build a defensible dollar figure supported by evidence, suitable for insurance claims, civil recovery, or criminal prosecution.

How do engagements and fees work?

After a confidential initial conversation about your matter, we scope the work and quote a fee, typically hourly for investigative and testimony work given the unpredictable nature of litigation. We'll be clear about the approach and cost before we begin.

How an Engagement Works

From first call to the witness stand, handled with discretion.

1

Confidential Consultation

We discuss your matter privately, assess the financial issues, and outline how we can help and what it involves.

2

Investigation

We gather records, trace transactions, quantify the numbers, and build a meticulous, documented analysis.

3

Report & Testify

We deliver a clear, defensible report and, when needed, testify as a court-qualified expert witness.

Have a Matter That Turns on the Numbers?

Request a confidential consultation and find out how our forensic CPAs can support your case.

Request a Confidential Consultation

Tell us about your matter. Everything you share is handled in strict confidence.