Matthew Bialecki (CPA, CFF, CGMA) is a managing director with Alvarez & Marsal's disputes and investigations group, leading its eastern US region and serving as a member of its executive committee. He has nearly 25 years’ experience as an expert witness, neutral arbitrator and consultant in a variety of areas, with a focus on pre and post-acquisition matters. He is, and has for many years, been a member of the select American Institute of Certified Public Accountants’ (AICPA) taskforce on merger and acquisition disputes, and is an author of the AICPA’s practice aid on mergers and acquisitions disputes which provides guidance to CPAs serving as consultants, experts or neutral arbitrators.
Mr Bialecki has experience in the automotive, professional services, banking, insurance, healthcare, construction, petroleum, specialty chemicals, finance, gaming, manufacturing, distribution, food and beverage, branding, telecommunications, aerospace, agriculture, software, real estate, retail, and metals industries. He specialises in disputes with complex financial issues and is an expert on the application of generally accepted accounting principles (GAAP) and post-merger and acquisition disputes.
Mr Bialecki has served as a neutral arbitrator, mediator, consultant and expert witness in a significant number of matters involving the application of GAAP, on earn-outs and in the determination of working capital in mergers and acquisitions involving accounts receivable, accrued vacation, percentage of completion revenue recognition, deferred revenue, allowances for co-op advertising, volume rebates, obsolete and excess inventory reserves, inventory physical count adjustments, accrued expenses, inter-company accounts, accounts payable, accrued coupon liabilities, contingent assets and liabilities, workers’ compensation and franchise tax issues, among other current asset and liability accounts. He has been involved in the preparation of carve out financial statements, closing balance sheets and working capital statements.
Mr Bialecki has been involved in many matters involving indemnification under purchase agreements and has reviewed and consulted on hundreds of purchase agreements.
Mr Bialecki has conducted many internal forensic accounting investigations, SEC investigations and restatements.
Prior to joining A&M, Mr Bialecki was a partner at Deloitte Financial Advisory Services LLP (Deloitte FAS) in Chicago. While with Deloitte FAS, Mr Bialecki was the midwest and north central region professional practice director (PPD) for the dispute and forensic practice, was the midwest insurance industry leader, and was the midwest insurance industry fraud specialist.
Mr Bialecki earned a bachelor’s degree in public accounting from Loyola University of Chicago. Mr Bialecki is a certified public accountant licensed in the states of Illinois and California, a chartered global management accountant, is a member of the American Institute of Certified Public Accountants (AICPA), the Illinois CPA Society, Association of Certified Fraud Examiners (ACFE), and is certified through the AICPA in financial forensics.
WWL says: Matthew Bialecki has more than 20 years of experience contributing his “phenomenal expertise” to arbitrations, particularly relating to post-acquisition disputes and working capital and indemnification issues.
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