Certified Fraud Examiners

Mike Rosten-SmallMichael L. Rosten directs the forensic accounting and litigation services at PBTK, which includes fraud investigations. In this capacity, he focuses on sifting through financial transactions to resolve allegations or evaluate suspicions, interprets that transactional data and then organizes that information into easy to understand reports for use by counsel, or for presentation in a court-of-law. He is a seasoned professional with the confidence that comes with more than 20 years of litigation support experience.


Real estate development and operation, construction, retail establishments, Special Master on accounting issues, court-ordered retention on accounting matters, jointly retained as neutral party for disputes involving accounting matters

Forensic accounting, fraud investigation, damage calculations (lost profits, punitive damages, contract damages, etc.) – as financial consultant and expert witness

Bachelor of Science – Accounting, California State University, Bakersfield

CPA Certifications and Permits
Nevada, California, Texas

Other Certifications
Certified Fraud Examiner, Certified in Financial Forensics, Certified Valuation Analyst

American Institute of Certified Public Accountants, Association of Certified Fraud Examiners, National Association of Certified Valuation Analysts, and Nevada Society of Certified Public Accountants

Court-ordered Engagements
• CCS Investments, et al v. CLK Investments, et al No. 06-A-521564
Eighth Judicial District, Nevada
• Watkin Optical v. Fashion Outlets of Las Vegas, et al No. 04-A-494857
Eighth Judicial District, Nevada
• Premillenium, Ltd. v. James Clifton, et al Cause No. 00-09266-J
191st Judicial District, Dallas County, Texas
• Rhode Construction, et al v. Hoot Johnson Construction, et al Cause No. 99-505,008
99th Judicial District, Lubbock County, Texas

The Team also includes:

Tricia Cook, CFE, Senior Analyst

Adam Bowler, CFE


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