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Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 1 of 179 1 THE HONORABLE RICHARD A. JONES 2 3 4 5 6 UNITED STATES DISTRICT COURT 7 WESTERN DISTRICT OF WASHINGTON 8 ABDIQAFAR WAGAFE, et al., on behalf No. 2:17-cv-00094-RAJ 9 of themselves and others similarly situated, DECLARATION OF SAMEER AHMED 10 Plaintiffs, IN SUPPORT OF PLAINTIFFS’ OPPOSITION TO DEFENDANTS’ 11 v. MOTION TO EXCLUDE TESTIMONY OF SEAN M. KRUSKOL 12 JOSEPH R. BIDEN, President of the United States, et al., 13 ),/('81'(56($/(;+,%,76$) Defendants. 14 15 I, Sameer Ahmed, hereby declare: 16 1. I have personal knowledge of the facts stated below and am competent to testify 17 regarding the same. I am one of the attorneys for Plaintiffs in this matter, Wagafe v. Trump, No. 18 17-cv-00094 RAJ. 19 2. Attached as Exhibit A is a true and correct copy of the Expert Report of Sean 20 Kruskol, served on February 28, 2020. 21 3. Attached as Exhibit B is a true and correct copy of Association of International 22 Certified Professional Accountants (“AICPA”), Forensic & Valuation Services Practice Aid, 23 Forensic Accounting — Fraud Investigations (2020). 24 4. Attached as Exhibit C is a true and correct copy of AICPA, Business Valuation 25 and Forensic & Litigation Services Section, Calculating Lost Profits (2006). 26 DECLARATION OF SAMEER AHMED ISO PLAINTIFFS’ Perkins Coie LLP OPPOSITION TO DEFENDANTS’ MOTION TO 1201 Third Avenue, Suite 4900 EXCLUDE TESTIMONY OF SEAN M. KRUSKOL Seattle, WA 98101-3099 (No. 2:17-cv-00094-RAJ) – 1 Phone: 206.359.8000 Fax: 206.359.9000 Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 2 of 179 1 5. Attached as Exhibit D is a true and correct copy of excerpts from the deposition 2 of Bernard Siskin, conducted on October 30, 2020. 3 6. Attached as Exhibit E is a true and correct copy of excerpts from the deposition of 4 Sean Kruskol, conducted on October 20, 2020. 5 7. Attached as Exhibit F is a true and correct copy of excerpts from the deposition of 6 USCIS’s 30(b)(6) witness Kevin Shinaberry, conducted on August 31, 2020. 7 I declare under penalty of perjury that the foregoing is true and correct. 8 EXECUTED this 5th day of April, 2021 in Cambridge, Massachusetts. 9 /s/ Sameer Ahmed 10 Sameer Ahmed 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 DECLARATION OF SAMEER AHMED ISO PLAINTIFFS’ Perkins Coie LLP OPPOSITION TO DEFENDANTS’ MOTION TO 1201 Third Avenue, Suite 4900 EXCLUDE TESTIMONY OF SEAN M. KRUSKOL Seattle, WA 98101-3099 (No. 2:17-cv-00094-RAJ) – 2 Phone: 206.359.8000 Fax: 206.359.9000 Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 3 of 179 EXHIBIT $ ),/('81'(56($/ Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 4 of 179 EXHIBIT % Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 5 of 179 Forensic & Valuation Services Practice Aid Forensic Accounting— Fraud Investigations Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 6 of 179 © 20 Association of International Certified Professional Accountants. All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please email copy- [email protected] with your request. Otherwise, requests should be written and mailed to the Permissions Department, AICPA 220 Leigh Farm Road, Durham, NC 27707-8110 Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 7 of 179 Notice to Readers This publication provides illustrative information for the subject matter covered. It does not establish standards or preferred practices. The material was prepared by the AICPA staff and volunteers and has not been considered or acted upon by AICPA senior technical committees or the AICPA board of direc- tors and does not represent an official opinion or position of the AICPA. It is provided with the under- standing that the AICPA staff and the publisher are not engaged in rendering any legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a compe- tent professional person should be sought. The AICPA staff and this publisher make no representations, warranties, or guarantees about, and assume no responsibility for, the content or application of the mate- rial contained herein and expressly disclaim all liability for any damages arising out of the use of, refer- ence to, or reliance on such material. This publication supersedes Practice Aid 07-1, Forensic Accounting—Fraud Investigations. Since the development of this practice aid, the AICPA Code of Professional Conduct (AICPA code) has updated the definition of client to be defined as both engaging entity (typically engaging attorney or at- torney’s firm) and subject entity (typically attorney’s client). Effective December 31, 2017, the term cli- ent is defined as “[a]ny person or entity, other than the member’s employer that engages a member or member’s firm to perform professional services (engaging entity) and also, a person or entity with re- spect to which a member or member’s firm performs professional services (subject entity). When the engaging entity and the subject entity are different, while there is only one engagement, they are sepa- rate clients.” (ET sec. 0.400.07) fn 1 For purposes of this practice aid “attorney,” “litigant’s attorney,” and “counsel’s client” are all consid- ered client as defined by the AICPA code. Update as of January 1, 2020 The AICPA’s Forensic and Valuation Services Executive Committee issued Statement on Standards for Forensic Services (SSFS) No. 1 (FS sec.100) fn 2 to protect the public interest by preserving and enhanc- ing the quality of practice of a member performing forensic services. Effective for engagements accept- ed on or after January 1, 2020, SSFS No. 1 establishes standards for a member providing services to a client as part of litigation and investigation engagements. The term litigation as used in SSFS No. 1 and throughout this practice aid is not limited to formal litigation but is inclusive of disputes and all forms of alternative dispute resolution, unless otherwise stated. fn 3 fn 1 All ET sections can be found in AICPA Professional Standards. fn 2 All FS sections can be found in AICPA Professional Standards. fn 3 See Statement on Standards for Forensic Services (SSFS) No. 1, paragraph 1. © 2020, Association of International Certified Professional Accountants 3 Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 8 of 179 Acknowledgements The principal authors of this practice aid are members of the 2012–2014 Forensic and Litigation Ser- vices Fraud Task Force. Annette Stalker, Chair Hubert Klein Jason Flemmons Jim O’Brien Tyler Geiman Kristin Rivera Christopher Hunt Howard Silverstone David Zweighaft We would like to note a special thank you to Tim Bryan who contributed to the computer forensic con- tent as well as FTI Consulting for their help in editing this publication. In addition, members of the 2012–2014 Forensic and Litigation Services Committee and Forensic and Valuation Services Executive Committee also provided information and advice to the author and AICPA staff for the update to this practice aid. AICPA Staff Barbara Andrews Director, Forensic, Technology and Management Consulting Services FVS Section Christine N. Cutti-Fox Senior Manager, Forensic Services FVS Section Recent Development Significant to This Practice Aid: AICPA’s Ethics Codification Project The AICPA’s Professional Ethics Executive Committee (PEEC) restructured and codified the AICPA code so that members and other users of the code can apply the rules and reach correct conclusions more easily and intuitively. This is referred to as the "Ethics Codification Project." Although PEEC believes it was able to maintain the substance of the existing AICPA ethics standards through this process and limited substantive changes to certain specific areas that were in need of revi- sion, the numeric citations and titles of interpretations have all changed. In addition, the ethics rulings are no longer in a question and answer format but rather, have been drafted as interpretations, incorpo- rated into interpretations as examples, or deleted where deemed appropriate. Some examples are as fol- lows: x The "Independence Rule," Independence (ET sec. 101 par. .01), will be referred to as the “Inde- pendence Rule" (ET sec. 1.200.001) in the revised AICPA code. 4 © 2020, Association of International Certified Professional Accountants Case 2:17-cv-00094-RAJ Document 491 Filed 04/05/21 Page 9 of 179 x The content from the ethics ruling titled "Financial Services Company Client has Custody of a Member’s Assets" (ET sec. 191 par. .081–.082), was incorporated into the "Brokerage and Other Accounts" interpretations (ET sec. 1.255.020) found under the subtopic "Depository, Brokerage, and Other Accounts" (ET sec. 1.255) of the "independence" topic (ET sec. 1.200). The revised AICPA code is effective December 15, 2014, and is available at http://pub.aicpa.org/codeofconduct. The pre-revision AICPA code is available at www.aicpa.org/research/standards/codeofconduct/pages/default.aspx. Citations to the AICPA code in this manuscript are provided in footnotes for both the revised and the pre-revision AICPA code. The PEEC has created a mapping document that can provide additional assistance in locating pre- revision content in the revised AICPA code. The mapping document is available in Excel format at www.aicpa.org/interestareas/professionalethics/community/downloadabledocuments/mapping.xlsx and can also be found in appendix D in the revised AICPA code.