When you add the "crypto" prefix to services, many people begin wondering which type of expert is needed. Cryptocurrency is a financial matter in divorce disputes and likely a financial matter in most civil and criminal disputes; as such, an expert with a foundation of financial expertise supplemented with additional cryptocurrency expertise is needed. The articles below have been published in various other locations, as part of presentations made to various attorney associations or to financial practitioners and some are part of an ongoing column in The Value Examiner.
These articles do not substitute for expert, legal, or tax advice, do not contain such advice, and should not be construed as such. They are written for a financial forensic practitioner audience such as Certified Public Accountants (CPA, at least those with additional forensics training), Master Analysts in Financial Forensics (MAFF), Certified Fraud Examiners (CFE, at least those who are practicing as objective experts without the overt “catch the bad guy” vibes), and those who perform forensic accounting, financial forensics, fraud risk assessments, and similar such investigative services (e.g. asset tracing, valuation, economic feasibility and analysis, solvency, etc.), and those who anticipate presenting their findings in a court of law. The emerging term financial forensics, forensic accounting, litigation support or other synonym for this field when it involves cryptocurrency is blockchain forensics.
Is Bitcoin a Ponzi Scheme according to Charles Ponzi?
Read an interview with the AI version of Charles Ponzi, as concocted by one of the free versions of ChatGPT, probably version 3 or 4. This article is a fun twist on the decades-old question as to whether or not bitcoin is just a Ponzi scheme. Spoiler: it is not.
Determining the Fair Market Value of an NFT (Nonfungible Token)
What are the proper questions and approaches that enable valuation professionals to value non-fungible tokens (NFTs)? The author describes the questions and methods used to value NFTs. This is the “how” portion of the Accidental Brokers article.
Accidental Brokers and How the IRS Unravels Contract Law in its Newest Cryptocurrency Proposals
This article details the issues with the proposal put forth by the IRS related to cryptocurrency transaction reporting and identifies the actionable bits of information that may be useful to practitioners.
The Latest Greatest Internet Scheme
Step aside e-mail compromises and romance scams. Make way for the crypto investment scam, aka pig butchering, the newest in an ever-changing sea of schemes and scams available on the World Wide Web to minimize your life savings in as little as a few weeks.
Emerging Cryptocurrency Valuation and Litigation
This article establishes the need for a primer for business valuation, forensic, and litigation support professionals. It was initially published in NACVA’s QuickRead blog and again as Part 0 in the Cryptocurrency in Litigation series in The Value Examiner.
Bitcoin: What a Divorce Attorney Needs to Know
This article was first published with Collaborative Divorce Texas. It provides a basic overview of cryptocurrency terms and introduces divorce attorneys to the types of records available to them when cryptocurrency is involved in a matrimonial dispute.