We found an expert who was a forensic accountant with over 30 years of experience working in healthcare both as an entrepreneur and for prominent accounting firms. He was the President of his own accounting firm and had significant experience with billing practices as he owned a medical billing and management firm for 10 years providing medical billing service to medical providers. As a result, he had a deep understanding of the practices and procedures required for proper coding and billing for medical services. Furthermore, he was an expert in Medicare billing, coding and cost reporting and had in-depth insight into healthcare fraud schemes. Finally, he had served as an expert witness many times having written expert reports, been deposed, and testified.