Our forensic accounting team is made of up a distinguished group of highly experienced accountants, each of whom shares a deep commitment to delivering superior customer service and clarity to our clients. With decades of experience and industry-specific expertise to call on, these experts bring a wealth of insight and knowledge to our firm, enabling us to deliver truly exceptional services and solutions to our clients.
Nick Angellotti, CPA, CA, CA•IFA, CFI, CFE, CFF
Nick is a Chartered Accountant and a designated specialist in Investigative and Forensic Accounting. He is the President and Managing Director of Williams & Partners Forensic Accountants Inc. In 2003, Nick was distinguished as having ranked among the top 10% of students graduating from the prestigious Diploma in Investigative and Forensic Accounting at the Rotman School of Business (University of Toronto). Nick is also an Associate Graduate Faculty Member in the Professional Graduate Programs Centre at the University of Toronto Mississauga where he teaches the advanced stream of loss quantification courses. Upon request of the Insurance Institute of Ontario he instructs the Business Interruption course.
Nick has been accepted and testified as an expert witness in the Ontario Superior Courts of Justice.
Shortly after receiving his Chartered Accounting designation in 1991, Nick was admitted as Partner in the firm of Williams & Partners, Chartered Accountants LLP. His focus began in advising small and medium sized enterprises, and providing forensic accounting services and litigation support.
Nick routinely presents lectures and training seminars on insurance loss accounting and forensic investigations to Insurers, Insurance Institutes, conferences, and corporations.
Wendy Chan, CPA, CA, CFF
Wendy obtained her Honours Bachelor of Arts (Co-op) and Master of Accounting degrees from the University of Waterloo.
In addition to working in the taxation department of one of the National Banks, Wendy has also been employed in public accounting for over three years, where she was involved in auditing, financial reporting and taxation (personal, trust and corporate). Her experience has helped her develop strong analytical skills, as well as exposed her to a variety of businesses and industries.
Prior to joining the forensic group, Wendy was a senior accountant with Williams & Partners, Chartered Accountants LLP. She was responsible for the assurance engagements of firms operating in various sectors, including: real estate, property management, construction, clothing, pharmaceuticals, and insurance brokers. She prepared personal tax returns for various self-employed individuals such as doctors, dentists, actors, etc., and recorded accounting transactions for estate freezes and reorganizations.
Lucy Ciciretto, BA
Prior to joining Williams & Partners, Lucy provided services to meet the accounting and tax needs of individuals and small business within the Greater Toronto Area, primarily accounting and taxation services.
Lucy also worked in the financial services, investment banking and professional accounting services industry, where her responsibilities included analyzing and compiling financial data, business and financial research and assisting with report preparation.
She was also involved with engagements dealing with litigation support, insurance investigations, forensic assignments and business valuations.
Lucy is a graduate of York University with an Honours Degree in Arts (Economics).
April Cugalj, CPA, CA, CFI
April completed a Co-operative Education Program at Brock University to obtain a Bachelor of Accounting Honours degree and has been involved in the Insurance Industry since 1997.
April obtained her designation with the Association of Certified Forensic Investigators of Canada in December 2002.
Her previous experience includes providing auditing and taxation services to small owner-manager businesses and supplying consulting services to insurance companies on Individual Disability and Business Overhead policies of self-employed professionals.
As a highly committed member of our team since August 2001, April has provided consulting services on Individual Disability policies, for Accident Benefit claims, as well as assisted in litigation support, in-house training of new team members and seminar presentations for our clients. She has also performed on site audits for Individual Disability policies.
April is a Team leader in our Disability consulting group and has provided assistance with over 500 Disability claims.
Ralph Frattaroli, CPA, CMA, CFF, DIFA
Ralph holds a Bachelor of Commerce Degree from Ryerson University (1998) and is a Certified Management Accountant with the Society of Management Accountants of Ontario (2002). Ralph has successfully completed the Diploma in Investigative and Forensic Accounting program (DIFA) at the University of Toronto, Mississauga.
Ralph works closely with major insurers and adjusting firms. Ralph’s expertise includes the quantification of commercial losses such as Business Interruption, inventory and other commercial Property Damage, including Fidelity claims and litigation support services.
Ralph’s expertise also includes the calculation of Income Replacement Benefits for Self-Employed individuals and has been called to testify as an expert witness at the Financial Services Commission of Ontario (FSCO) and the Ontario Superior Court.
Ralph routinely presents lectures and training seminars on insurance loss accounting to insurance companies, legal conferences and corporations.
Ralph is a Vice-President and Partner of a team of dedicated and knowledgeable professionals at Williams & Partners Forensic Accountants Inc.
Robert J. Pellegrini, CPA, CGA, CFE, CFF
Rob is a Partner and a Vice President of the firm.
Prior to specializing in forensic and investigative accounting in 1996, Rob had worked in public accounting for over 12 years, acquiring excellent financial and reporting skills. He is a Certified General Accountant (1990), a Certified Fraud Examiner and also holds a Bachelor of Commerce from the University of Toronto (1984).
In Rob’s forensic accounting career he has specialized in the insurance industry, investigating thousands of accident benefit claims, disability claims and economic losses. He has a vast experience in the area of income replacement benefits (IRB) under the current and past Statutory Accident Benefit Schedules (SABS) and has qualified as an expert at the Financial Services Commission of Ontario (FSCO). He has developed and maintains the firm’s online calculators for IRB and interest calculations.
In addition, Rob reviews many of the firm’s reports for quality control and is responsible for in-house training of team members. He also provides various training seminars as part of our ongoing service to our clients and has spoken at industry conferences on accounting related issues.
Julia Tang, BBA
Julia graduated from the University of Toronto with a Bachelor of Business Administration – Accounting Specialist Program (Co-op). She is currently working towards obtaining her CPA, CA designation. Prior to joining Williams & Partners, she worked at a mid-size accounting firm gaining over five years’ experience in financial reporting, preparation of corporate and personal income tax returns, and auditing.
C.W. (Bill) Williams, CPA, CA
Bill Williams has 40 years of public accounting experience in many industry sectors, serving owner-managed and public companies. His expertise includes financial planning, business financing, sales, and acquisitions. Bill is also recognized as an expert in investigative accounting for insurance companies, legal firms, and law enforcement agencies. He has been designated as a specialist in Investigative and Forensic Accounting by the Canadian Institute of Chartered Accountants. He has taught accounting and insurance at community colleges, the Insurance Institute of Canada, and the Insurance Brokers of Ontario. Bill’s areas of specialization include:
- Investigative accounting services for insurers, lawyers, and law enforcement agencies
- Expert witness in Civil court proceedings
- Business advisory services for privately-held corporations and owner-managed businesses
Calvin Yu, CPA, CA, CFE
Calvin is a CPA, CA, and CFE with a breadth of experience in Forensic Accounting, Valuations, Capital Markets, Financial Modelling, Research and Public Accounting. He is trusted by clients to lead a wide variety of major assignments including P3 government infrastructure losses, insurance claims for global banks, cryptocurrency investigations, and high-profile government and civil litigation. Calvin specializes in building intricate financial models to capture the complex situations that arise from major claims and losses. He is also committed to translating complex financial information into clear findings to facilitate clients’ decision-making. Calvin regularly presents to current and prospective clients on many topics including core and advanced loss quantification techniques.
Prior to joining Williams & Partners, Calvin worked for a global bulge bracket Investment Bank where he analyzed a multi-billion dollar trading portfolio consisting of Equities, Fixed Income, Securities Finance, MBS, Call Spreads, and other products. He provided sector research coverage for large and mid capitalization companies across world, including some of the largest Pharmaceuticals, Biotechnology, Commodities and Financial Institutions with over US $200Bn individually in market capitalization. Calvin also regularly developed financial models to reflect global economic and political trends, and led sector outlook presentations to banking executives.
Calvin also has prior experience working in professional accounting firms where he provided a variety of services including forensic accounting, insurance and litigation support, and public accounting.
Damian Alksnis, CPA, CMA, CFF
Damian holds a Bachelor of Administration Degree from the University of Ottawa (1998) and is a Chartered Professional Accountant, Certified Management Accountant with the CPA Canada (2002). Damian is also Certified in Financial Forensics (2014) through the American Institute of Certified Public Accountants (AICPA).
Prior to joining Williams & Partners, Damian worked as a Forensic Accountant for over 14 years. His experience in forensic and investigative accounting includes financial analysis, securities investigations, litigation support, insurance claims and securities/trust investigations. His litigation experience includes calculation of economic loss, breach of contract, bankruptcy, matrimonial and estate disputes.
Damian works with insurers and adjusting firms to assist with the quantification of commercial losses such as Business Interruption, inventory, downtime, soft cost, fidelity claims and claims stemming from theft of goods.
Damian has been Qualified as an Expert Witness in Ontario Superior Court and provided expert witness testimony in mediation, arbitration and court proceedings.
Zale Chapel, CIP, CFE, CGA (on counsel)
Zales’ experience in insurance loss and investigative accounting services since 1984 is complemented by over 10 years of accounting and financial experience in the forestry industry. A former manager at Coopers & Lybrand, he has provided expert testimony in Canadian courts and arbitrations and has also acted as an appraiser in insurance act appraisals.
Stephen Graff, CPA, CA•IFA, CFF, CFE
Stephen is a Chartered Accountant (2005) and has successfully completed the Diploma in Investigative and Forensic Accounting program (DIFA) in 2009. In addition, Stephen has an information systems background and his expertise also includes use of data analysis tools and other metrics in the conduct of forensic investigations and financial analysis.
Stephen has been accepted and testified as an expert witness in the BC Superior Courts of Justice.
Prior to joining Williams & Partners, Stephen worked for an international CA firm in Vancouver where he was responsible for initiating and the leading forensic practice providing forensic audit and fraud investigation services to external clients, as well as providing fraud analysis and recommendations to the firm audit teams.
Stephen also managed the Information Systems Audit group for his former firm’s regional Audit and Assurance practice. In this capacity Stephen advised staff on IS risk assessment and approach, provided audit and consulting services for information systems and internal controls, reviewed control assessments for financial statement audit clients, and acted as a regional resource for implementation of computer-assisted auditing techniques. After obtaining his Chartered Accountant designation, Stephen attained the Certified Information Systems Auditor (CISA) designation and also acted as an instructor for the firm’s national CISA training program.
Tom G. Jamieson, B.Sc, FCA (Eng), CIP, C.Arb, CBV, CPA, CA•IFA
Tom is a former partner in Coopers & Lybrand and has been involved in over 2000 insurance claims, economic loss calculations and / or litigation assignments since 1981. A frequent lecturer on business interruption and related topics, he has also co-authored the publications “Financial Statements – Understanding and Analysis for Insurance Purposes” and “Business Interruption Insurance – Bridging the Gap”. He has provided expert testimony in various courts and arbitration hearings and has acted both as an umpire and appraiser in insurance act appraisals.
Bichtar S. Mahal, BBA, CPA, CA
Bichtar is a Chartered Accountant (1993) and holds a Bachelor of Business Administration (BBA) degree from Simon Fraser University (1990).
Bichtar has participated in appraisals with respect to business interruption insurance claims. He has also assisted in assessing business losses with respect to the expropriation of land.
Prior to joining Williams & Partners, Bichtar worked as a Controller for over 7 years (2006-2013) in the forest industry, where he developed his strong analytical skills.
Bichtar operated his own public accounting firm for over 12 years (1994-2006), where he acquired his strong technical skills in the areas of accounting, financial reporting, auditing, and corporate and personal tax. He serviced clients in numerous industries, such as: forestry, construction, hospitality, transportation, manufacturing, retail, medical and other professional services.
While working at a national accounting firm as a senior accountant for over 4 years (1989-1993), he supervised audits and gained exposure to businesses in various industries, such as: manufacturing, financial services, professional services, recreation facilities, aviation and auto dealerships.
Robert Paterson, B.Comm, MBA, FRM, C.Arb, FCIP, CPA, CA•IFA, FCA
Bob is an internationally renowned expert in Business Interruption Insurance with experience on over 3100 assignments since 1971. He has appeared as an expert witness before courts in Canada and the United States; acted as an arbitrator; lectured throughout the world on economic losses; and authored several publications including “Business Interruption Insurance – Its Secrets Revealed”, “Business Interruption – Bridging the Gap” and “Some of the Mystery Removed”. Formerly a partner in Coopers & Lybrand and their National Director of Claims Services for Canada.
Robert J. Roy, BComm, CRM, CFE, CPA, CA
Bob has specialized in insurance claims services since 1985, primarily acting for insurers and particularly in the oil and gas industry. Formerly a manager at Coopers & Lybrand, he has also provided assistance to legal counsel in financial damage and personal injury claims.
Chris Jones, CPA, CA, CBV, CFA
Chris is a Chartered Professional Accountant and Chartered Business Valuator who also holds a Chartered Financial Analyst designation. He brings a broad base of technical and business experience to our clients. Chris has a deep understanding of accounting, business valuation, corporate finance, financial advisory consulting services, litigation support and corporate governance.
Chris started his career with an international accounting firm in assurance. In 2009, he moved to a business valuation and corporation advisory firm and was quickly promoted to the role of Vice President, then Director, completing a significant number of valuations and advisory engagements for private and public companies. Chris has experience in a variety of industries for purposes including corporate finance activities, financial litigation support, financial reporting, financial restructuring, succession planning and income tax.
Chris is a trusted advisor to many of our owner-operated clients and actively advises on growth, financing and acquisition strategies.