Juris Doctor, Loyola University of Chicago School of Law, 1987
Bachelor of Science in Accountancy, University of Illinois, 1980
PROFESSIONAL AND BUSINESS HISTORY
Gould & Pakter Associates, LLC
Managing Member, 2004 to present
Russell Novak & Company, LLP
Partner, 1998 to 2004
Rome Associates LLP
Partner, 1996 – 1998
Altschuler, Melvoin and Glasser
Senior Staff Accountant to Senior Manager, 1984 – 1996
Peat Marwick & Mitchell
Staff Accountant to Senior Staff Accountant, 1980 - 1984
PROFESSIONAL ORGANIZATIONS
Gastro Intestinal Research Foundation, Member of Board of Directors
Illinois CPA Society, Senior Vice Chairperson 2008, Vice Chairperson 2007, Treasurer, Member of Board of Directors 2005 through 2006, Member and Prior Chair of the Consulting Executive Committee, Member of 2001 through 2007 Business Valuation Conference Task Force, Member of 2006 and 2007 Family Law Conference Task Force, Member of Business Valuation Special Interest Group
American Institute of Certified Public Accountants
Association of Certified Fraud Examiners
American College of Forensic Examiners Institute
American Society of Appraisers, Candidate Member
American Bar Association
Illinois State Bar Association
Chicago Bar Association
RANGE OF EXPERIENCE
Mr. Gould has over 25 years of experience and specializes in performing valuations of closely held businesses, financial damages determination and forensic accounting investigations.
Mr. Gould provides business valuation and business valuation consulting services to trial lawyers and their clients. He performs business valuations for estate and gift tax purposes, family law matters, shareholder dissent and oppression litigation and buy/sell agreements.
Mr. Gould performs lost profit and financial damages calculations in commercial litigation matters including breach of contract and business interruption claims. He has provided litigation consulting services in a variety of industries including manufacturing, distribution, retail, construction, financial services, professional service corporations and real estate.
He performs forensic accounting analyses to assist in locating unreported or hidden assets, determining the source of funds used to acquire assets, determining the reasonableness of contract and/or project related costs and investigating claims of misappropriation.
Mr. Gould also designs and presents continuing education programs for the American Institute of Certified Public Accountants, the Illinois CPA Society, the Chicago Bar Association, the American Bar Association and law firms.
Mr. Gould’s professional profile describes certain representative engagements completed in the following areas:
Business Valuations
Value businesses for estate/gift tax purposes, matrimonial dissolution proceedings, shareholder dissent/oppression litigation and buy/sell agreements
Economic Damages
Damage measurement and financial analysis, including lost profit calculations, breach of contract damage measurement and professional liability claims
Forensic Accounting and Financial Analysis
Assist in locating unreported and/or hidden assets, determining source of funds used to acquire assets, determining reasonableness of contract and/or project related costs and/or investigating claims
Managing Members 
