David
J. Semus is a Partner in the accounting firm of White,
Zuckerman, Warsavsky, Luna, Wolf & Hunt, LLP,
providing accounting and litigation services. He has served
as an expert witness in family law matters since 1984.
Mr. Semus is experienced in analyzing the financial, accounting
and tax aspects of business litigation and marital dissolution
matters, including embezzlement actions, cash flow for
support, retirement plan characterizations, stock option
allocations, and the appraisal of professional practices,
manufacturing, wholesale/retail companies and service type
businesses. He has testified on numerous occasions before
the Superior Court of the state of California in embezzlement
actions and dissolution of marriage proceedings. He has
qualified as an expert witness in Los Angeles, Orange,
San Bernardino, Ventura, Santa Barbara and San Luis Obispo
counties.
Prior to joining White, Zuckerman, Warsavsky, Luna, Wolf & Hunt,
Mr. Semus was a manager for Stein, Cohen, Karp & Zuckerman,
an accounting firm specializing in litigation support services.
Prior thereto, he was a senior accountant at Deloitte,
Haskins & Sells where he specialized in certified audits
of financial statements.
Mr. Semus obtained his Master of Business Administration
degree, specializing in accounting, from California State
University, Los Angeles. Prior to that he obtained a Bachelor
of Arts degree in Economics from University of California
at Los Angeles. He has addressed the California Society
of Certified Public Accountants in Los Angeles and San
Francisco on the subject of litigation support service
software, and in Los Angeles on the subject of divorce
planning.
Mr. Semus is a Certified Public Accountant, licensed
since 1982. He is a member of the American Institute of
Certified Public Accountants and the California Society
of Certified Public Accountants.
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