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Successful professional services firms provide client-focused services.  Please click on one of the following links or scroll down to learn more about our services.


Litigation Consulting and Forensic Accounting

Litigation attorneys are expected to provide their clients with the highest quality representation in their disputes.  At the same time, clients expect the attorneys to keep control of the litigation costs – including the costs of consultants and experts – without compromising quality.  Attorneys need persuasive, creative, yet practical assistance from your consultants and experts to provide maximum value to clients.

We help litigation attorneys maximize their value to clients by providing business and financial investigations and analyses, as well as related expert testimony on both damages and liability issues.  You get the quality and creativity of professionals with extensive experience at some of the nation’s largest and most prestigious consulting and accounting firms – without being burdened with the high fees that attorneys may have experienced from larger firms.

We assist attorneys and their clients with liability and damages issues in the following types of disputes:

  • Construction claims and defects

  • Government contracting

  • Intellectual property

  • Personal injury/medical malpractice

  • Employment

  • Lost profits 

  • Direct and consequential damages

  • Business interruption

  • Forensic accounting

The best indicators of the quality of our services are examples of how we have met our clients’ recent needs.

Construction Claims

The general contractor on a large construction project received numerous extra work claims from sub-contractors.  Working with the general contractor, an approach was developed to analyze the general conditions first, which led to substantial reductions of all claims.

Lost Profits

A cross-plaintiff alleged that he was unable to obtain financing for his proposed foreign wholesaling operation because of the cross-defendant’s alleged actions, and sought over $9 million in damages.  Using published information about retail prices, inflation, salaries, wages and related benefits, as well as the cross-plaintiff’s assumptions about various operating expenses, it was shown that the proposed venture would not have been profitable.

Consequential Damages

A real estate developer stated that he suffered consequential damages in excess of $4 million due to alleged defective construction at a shopping center.  An analysis of the devel­oper’s damages claim, as well as the use of information from various service providers, and real estate and capital markets, resulted in testimony that consequential damages were less than $50,000.

Business Interruption

A lumber mill suffered business interruption damages, as well as loss of buildings and inventory, due to a fire.  The company suffering the damages claimed that the business interruption damages were approximately $1.5 million.  A review of the ade­quacy of the underlying assumptions and supporting documents led to a recalculation of damages of less than $400,000.


The plaintiff in a product liability dispute stated that all production areas were affected by the defendant’s allegedly defective products.  An analysis of the plaintiff’s records showed that the allegedly defective product was used only at a small fraction of the plaintiff’s production facilities, which refuted a substantial portion of the plaintiff’s  liability arguments.

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Business Reorganization

Companies facing troubled times often need assistance in evaluating their alternatives, including analyses of their current and future business prospects, as well as assistance in implementing the proposed courses of action.

We assist various parties in the business reorganization process by providing high-quality services in the following areas:

  • Evaluate current and future business prospects and alternatives

  • Prepare or evaluate business plans

  • Assist in debt restructuring

  • Prepare or evaluate all required financial and tax filings

  • Prepare or evaluate special claims, such as unfunded pension liabilities

  • Provide forensic accounting services, including preference searches and fraudulent conveyances

  • Prepare or evaluate liquidation analyses

  • Assist in the valuation of businesses or individual assets to be sold

  • Evaluate the financial aspects of the Plan of Reorganization

The best indicators of the quality of our services are examples of how we have met our clients’ recent needs.


A multi-billion dollar transportation company acquired an international air freight carrier.  One year after the acquisition, the parent company was dissatisfied with the stand-alone operations of the new business unit.  A Yano Accountancy Corporation professional led a team that reviewed various alternatives, including restructuring  of existing operations, as well as large-scale bankruptcy planning, including preference payments and payments on debt guaranteed by the parent company.

High Technology Manufacturing

The creditors’ committee of a company operating under Chapter 11 protection needed professional assistance in determining the ultimate viability of the company.  A Yano Accountancy Corporation professional functioned as Receiver, analyzing business operations and related financial reporting.


The creditors committee of a technical training school operating under Chapter 11 protection needed assistance in determining whether financial mismanagement had occurred.  A Yano Accountancy Corporation professional led the Examiner’s team in evaluating the extent of the alleged mismanagement.

Copy Centers

A chain of copy centers filed for Chapter 11 protection soon after the Loma Prieta earthquake.  A Yano Accountancy Corporation professional led the Examiner’s team in evaluating the books and records of the company, including insider preference payments.  As a result of the findings and recommendations, the Debtor ultimately was able to reorganize, and currently operates in several locations.


A Yano Accountancy Corporation professional led a team that assisted in the liquidation of a bankrupt agricultural company that resulted in almost full recovery by the unsecured creditors.  The forensic accounting work performed as part of the liquidation planning also assisted the Estate in its efforts to successfully recover damages due to alleged malpractice by certain professionals.

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Government Services

The Federal government requires all organizations with Federally-funded contracts to comply with numerous regulations.  Government audit agencies often interpret these regulations solely for their own benefit, and ignore the consistency applied by organizations as they develop and implement their accounting systems to comply with these regulations.

YWe assist organizations with Federally-funded contracts to develop accounting systems and procedures that comply with the various Federal regulations, and to evaluate and respond to audit findings that question incurred and billed costs.  We also assist in the design and preparation of Cost Allocation Plans to comply with federal regulations regarding support for indirect costs billed on Federally-funded projects.

The best indicators of the quality of our services are examples of how we have met our clients’ recent needs.

General Contractor

A general contractor with a Canadian parent had a federally-funded contract.  An audit agency questioned over $2 million of indirect costs billed by the general contractor.  A Yano Accountancy Corporation principal evaluated the questioned costs and the company’s overall cost management system.  As a result, not only were substantially all of the questioned costs deemed allowable, but an additional $2 million of allowable indirect costs were also identified, resulting in an increase in allowable indirect costs of more than $4 million.

Construction Manager

A Yano Accountancy Corporation principal had developed and implemented this company’s Cost Allocation Plan.  An audit agency questioned over $200,000 of indirect costs that the company insisted were allowable.  A Yano Accountancy Corporation principal evaluated the audit findings, and assisted in the preparation of responses that were used in the initial response and at the ultimate arbitration of the issues.  The arbitrator found that less than $1,000 should be refunded to the agency to due interpretations of the Federal regulations.

Educational Institution

A government audit agency questioned more than $450 million of costs billed on various federally-funded grants and cooperative agreements over a number of years.  A Yano Accountancy Corporation principal evaluated the auditors’ methodologies to determine the questioned costs as part of an integrated effort to refute the findings.  The ultimate amount refunded to the government was less than $10 million.

City Government

An audit agency questioned approximately $50 million of direct and indirect costs incurred on a Federally-funded wastewater treatment plant.  A Yano Accountancy Corporation principal evaluated the audit findings and assisted in preparation of the responses.  As a result, more than 90% of the questioned costs were deemed allowable.

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Manufacturing and Service Operations Management Consulting

Companies must provide and deliver the goods and services they promise to their customers to be successful.  Our manufacturing and service operations management consulting group helps companies to develop and execute plans to increase operations effectiveness and profitability.

The best indicators of the quality of our services are examples of how our professionals have met company needs.

Auto Manufacturer

This auto manufacturer was looking for ways to reduce its material usage at its assembly plants.  A Yano Accountancy Corporation professional developed a methodology to improve the sequencing of customer orders on the assembly line.  The methodology significantly reduces the need for assembly workers to rush to perform their tasks, thereby improving product quality, while simultaneously reducing worker idle time. A conservative estimate of the benefit for a single assembly line is over $500,000 per year.  Also, the company’s usage of hazardous materials decreased, which not only contributed to immediate cost savings, but also reduced its potential for costly hazardous material clean-up costs.

Auto Manufacturer

Auto manufacturers are constantly developing new products, and any reductions in new product development times result in improved improvement opportunities.  A Yano Accountancy Corporation professional devised a scheduling procedure to reduce the total lead time for tooling development prior to new product launches.  Management estimated that the procedure would reduce lead time by over 20 percent.

Manufacturing Company

In response to a company’s request for evaluation of its supply chain, a Yano Accountancy Corporation principal developed various methodologies to aid in establishing transportation contracts and product flows to support just-in-time operations.  Also, this professional developed approaches to improve the coordination between production schedules and transport schedules in a just-in-time context.  These approaches help to reduce both transportation and inventory-related costs.

Retail Store Chain – Transportation and Distribution Division

A company executive personally scheduled large trucks to deliver products to stores, and to pick up purchases from vendors on their return trips to the distribution centers.  This executive was scheduled to retire, so a Yano Accountancy Corporation professional led a team that developed a PC software package that optimized the routing of trucks delivering goods from the warehouse to the various retail outlets and the backhaul of goods from suppliers to the warehouse.  This executive commented that the software package not only worked at least as well as his scheduling work, the PC software package also ran faster and allowed a clerk to perform the vehicle routing functions instead of a company vice president.

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Assurance and Tax Services

Many companies and individuals can use professional assurance (audit, review, compilation or other attestation) and tax (tax return preparation and planning) services.  We have a team of experience professionals to meet all of your assurance and tax needs.  

One of the indicators of the quality of our assurance services is that we are the firm of choice of three of the nation's five largest CPA firms when they need minority-owned joint venture partners.  We also numerous clients with foreign affiliates, so we are experienced and specialize in international tax issues.

Because of our international clients and staff, we have professionals fluent in Chinese (Mandarin, Cantonese and Taiwanese), Japanese and Tagalog.

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