Richard S. Barnes is a Certified Public Accountant, providing litigation consulting and expert witness services. He has over 35 years of management, finance and accounting experience in a variety of diverse industries, as an expert witness, a Chief Financial Officer in private industry and as a Manager with Price Waterhouse, an international accounting and consulting firm. Rick has been a Certified Public Accountant (CPA) since 1976 and is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). Rick has provided expert witness testimony in trials, arbitrations, mediations, and depositions in U.S. District and State Superior Courts throughout California.