Resources · Case studiesCase studies from the public record.
The fraud, divorce and litigation matters people are searching for, examined the way a forensic examiner would: what the records show, what remains alleged, and what it means for your own matter.
- Business fraud
- Financial investigations
- Divorce and income
- Asset and income analysis
- Expert evidence
- Litigation support
Every case study.
Newest first. Each one lists its sources, separates findings from allegations and shows the date its facts were last checked.
Alex Murdaugh’s Financial Crimes: How Forensic Accounting Became Evidence
Murdaugh pleaded guilty to stealing millions through a fake account. A sourced case study of how that financial evidence was used at his murder trial, and the 2026 ruling that it went too far.
Costner v. Baumgartner: How Courts Measure a High Earner’s Income for Child Support
Christine Baumgartner asked for $248,000 a month; the court set $63,209. A sourced case study of how forensic accountants measured Kevin Costner’s income, and how Florida handles high earners.
First Brands and Patrick James: How Receivables Financing Hid a Collapse
First Brands filed for bankruptcy with about $12 million in cash. A sourced case study of the alleged receivables fraud, the off-balance-sheet financing, and six controls for lenders.
Sam Bankman-Fried and FTX: How Forensic Accounting Testimony Traced the Missing Billions
In the FTX trial, a forensic accountant matched ledgers to bank records and showed a $9 billion gap. A sourced case study of the testimony, the verdict, the appeal and Rule 702.
Pitt v. Jolie and Château Miraval: How a Business Interest Becomes a Divorce Battle
The divorce settled in 2024; the fight over Château Miraval did not. A sourced look at the ownership structure, the $64 million sale and what Florida law says about business interests.
Charlie Javice and Frank: What the $175 Million JPMorgan Fraud Teaches About Due Diligence
Frank claimed 4.25 million users; it had about 300,000. A sourced case study of the $175 million JPMorgan fraud, the due diligence it beat, and six lessons for buyers.
From the library
The method, in depth.
Whitepapers that turn the lessons of these cases into procedures you can use.
- Whitepaper · FES-WP-01Hidden Assets in a Florida DivorceWhere assets hide in a Florida divorce, the records that expose them, and how an examiner traces them.
- Whitepaper · FES-WP-02Small-Business EmbezzlementThe schemes, the warning signs, the controls that stop them, and an hour-by-hour plan for the first three days.
- Whitepaper · FES-WP-03Preparing a Financial Expert Under Rule 702What the 2023 amendment to Rule 702 and Florida’s Daubert standard demand of a financial expert, and how to meet it.
- Whitepaper · FES-WP-04Verifying Receivables and CollateralHow receivables and inventory collateral is faked or double-pledged, and the verification program that catches it.
- Whitepaper · FES-WP-05Business Goodwill in a Florida DivorceEnterprise versus personal goodwill under Florida law, normalization adjustments, and how value is quietly depressed.
How these are written.
- i.
Primary sources first
Court opinions, dockets, government releases and statutes come before news reports, and every figure carries a numbered citation.
- ii.
Allegations stay allegations
Charges, claims and pleadings are labelled as such until a court or jury decides them, and pending appeals are noted.
- iii.
Checked and dated
Each article states the date its facts were checked. Live cases are revisited as they move.
Fraud Examination Service had no role in the matters discussed unless an article says otherwise. For the firm’s own work, see the exemplar cases