Partner: Nasol, Eizel M.

Salon, Jane Ellen Marie M.

Forensic Firm: J.S Held Consulting Firm

Mission:

Our mission is to serve as trusted, expert advisors to organizations around the world facing high-stakes
situations that demand urgent attention, exceptional knowledge, staunch integrity, and objective, clear-
cut analysis and advice.

Vision:

To create a premier global consulting enterprise that provides organizations facing high-stakes situations
with access to time-sensitive answers and analysis, delivered by the world’s most trusted, experienced,
and knowledgeable experts in their fields.

Values:

What truly differentiates us is our people — world-class talent driven by a common set of core values.
Together, these shared values inspire a culture of integrity, excellence, teamwork, and service.

Overview:

J.S. Held is a global consulting firm that combines technical, scientific, financial, and strategic
expertise to advise clients seeking to realize value and mitigate risk.

Our professionals serve as trusted advisors to organizations facing high stakes matters
demanding urgent attention, staunch integrity, proven experience, clear-cut analysis, and an
understanding of both tangible and intangible assets. The firm provides a comprehensive suite of
services, products, and data that enable clients to navigate complex, contentious, and often catastrophic
situations.

AREAS OF EXPERTISE:

They combine technical, scientific, financial, and strategic expertise to advise clients seeking to
realize value and mitigate risk.

Level of Service: Litigation (Bankruptcy)

They provide assistance to distressed companies, their counsel, receivers, and regulators in
matters of bankruptcy and insolvency litigation.
 Their team delivers specialized expertise, flexibility, and integrity when working with clients that
are facing financial distress or have reached the point of bankruptcy or insolvency.

They also help organizations to assess the causes of financial distress; evaluate potential fraud
and misconduct by management, employees, and third parties that may have contributed to the
financial hardship; and perform valuations of businesses and their remaining assets, including
intellectual property (IP) and other intangible assets. They also routinely work with regulators and
receivers in bankruptcy and insolvency matters and are actively involved in organizations that serve
those practitioners.

Cases /Engagements:

FEATURED ENGAGEMENTS – STATUTORY & FORENSIC ACCOUNTING CONSULTATION TO RECEIVERS &

LIQUIDATORS (Business and Commercial Forensic Accounting)

Our experts were engaged by counsel for several different state insurance departments in their
roles and receivers and/or liquidators of insolvent insurance companies to assist in assessment of
whether financial statements were prepared in accordance with statutory accounting practices, analysis
of the conduct of directors and officers, and evaluation of compliance by auditors with generally
accepted auditing.

Our team was engaged to investigate causes of insolvency, perform liability, causation, and
damages analyses related to directors, officers, accountants, actuaries, and other consultants. Issues
have included loss reserve adequacy, reinsurance recoverable, and internal control deficiencies, among
others. Work included review of workpapers, coordination and review of work of consulting actuaries,
and preparation of deposition outlines. Additional services included preparation of pro forma financial
statements, deposition assistance, and rebuttal of opposing experts. Expert testimony was provided.

This is considered as a Business and Commercial Forensic Accounting because the firm focused
on whether the business was following the proper accounting standards, also on the kind governance of
board of directors and its officers along with auditors following the generally accepted auditing
principles.

FEATURED ENGAGEMENT – FRAUDULENT TRANSFER DISPUTE FOR INTERNATIONAL INSURANCE

COMPANY (Economic Crime Forensic Accounting)

Our experts were engaged on behalf of an international insurance company regarding a dispute
arising from claims of fraudulent transfer and involving complex business transactions including
evaluation of a billion-dollar reinsurance agreement, issues of asset valuation and goodwill, and
impairment thereof. Services included deposition and trial testimony.

This is considered as Economic Crime Forensic Accounting since the international insurance
company was involved in embezzlement crime and other complex business transactions that resulted to
a court trial.