With 25+ years of experience, Mr. Kumm investigates alleged misconduct involving financial reporting matters, including the application of GAAP and US Securities and Exchange Commission (SEC) regulations. He is regularly retained to evaluate whistleblower allegations concerning a broad array of matters across revenue recognition, loss contingencies, and disclosure. He regularly presents the findings of his investigations to the SEC and the Department of Justice (DOJ) on behalf of boards of directors. He has notably presented to the Southern District of New York DOJ office and a variety of SEC offices and their staff across the west, including San Francisco, Los Angeles, and Denver.

Mr. Kumm is often engaged by counsel to assist in matters involving disputes or litigation over financial reporting matters, including those involving M&A, contractual disputes, and alleged Ponzi schemes. Notably, he worked on a $2+ billion M&A dispute that was successfully resolved after a complete win was awarded by the Delaware Supreme Court.

Mr. Kumm has served countless boards, audit committees, and senior management teams, including several Fortune 100 companies. His experience spans domestic and international public and private enterprises, including private equity firms, and a broad array of industries, including technology (hardware, software, software-as-a-service), aerospace, transportation, manufacturing, communications, defense contractors, maritime, leasing, steel, investor-owned utilities, forest products, consumer goods, advertising, alternative energy vehicles, crypto, and retail.

Prior to joining A&M, Mr. Kumm was a Senior Managing Director in FTI Consulting’s Forensic & Litigation practice, where he served complex litigation and investigative matters for around a decade. Before that, Mr. Kumm spent around two decades at the international accounting firms of Arthur Andersen and KPMG, serving audit committees of large public and private enterprises in many industries.

Mr. Kumm earned a bachelor’s degree in accounting and finance from the University of Oregon. Mr. Kumm has been a returning guest lecturer at the Practising Law Institute (PLI) and the Securities Enforcement Forum West conferences.