Freeman & Mills, Inc.   consultants to counsel and management

Freeman & Mills is one of the most respected and experienced litigation consulting firms in the U.S. Since its founding in 1978, the firm has assisted attorneys in developing case strategy, assessing issues of causation and liability, formulating the measurement of damages, and providing expert testimony.



Haley J. Smernoff, CPA, CFE

(213) 576-1819
hsmernoff@freemanmills.com

 

Haley Smernoff is a Certified Public Accountant and Certified Fraud Examiner and has provided litigation support services for over ten years, working with counsel in civil litigation, arbitration and mediation. Ms. Smernoff's practice has included significant experience with matters in the following areas: damages associated with breach of contract, business interruption or breach of fiduciary duty claims; damages related to misappropriation of trade secrets; fraud investigations; bankruptcy valuation; lost earnings associated with personal injury and medical malpractice claims; and accountants' professional responsibilities. Ms. Smernoff has testified at trial and in deposition.

Prior to joining Freeman & Mills, Ms. Smernoff was a director in the Litigation Support Group of American Express Tax and Business Services (TBS) and a member of the National American Express TBS Litigation Steering Committee. Prior to American Express TBS, she worked as an independent litigation consultant, as an associate with PHB Hagler Bailly, Inc. (formerly Putnam, Hayes & Bartlett, Inc.) and as a senior consultant in the Dispute Resolution and Litigation Services Department of Ernst & Young, LLP. As a member of the professional staff of Ernst & Young, LLP, Ms. Smernoff performed audits, generally for publicly and privately held clients in manufacturing industries. Ms. Smernoff earned a B.A. in business economics from the University of California at Santa Barbara.


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