About Sugarman & Company LLP, Business Mediation and Financial Forensics from the Forensic Accounting Expert in San Jose, Santa Clara, Davis, Fresno, San Francisco, and Surrounding Areas

Sugarman & Company LLP was founded in 1977 by managing partner, Randy Sugarman. Sugarman & Company LLP provides litigation support for both defense and plaintiff legal counsel, prepares extensive financial analyses, expert witness testimony on management and financial issues, and serves as financial consultants in workout and bankruptcy situations. Sugarman & Company LLP can also assume management responsibilities, implement cost controls, negotiate with creditors, and supervise orderly liquidation of assets.

Sugarman & Company LLP has the expertise as a certified fraud examiner and a certified insolvency and reorganization advisor to large corporations nationwide. With over 50 years of experience in a wide range of areas and industries, including: advertising, construction, real estate, direct selling, distribution, financial institutions, hospitals and other health care organizations, business valuation, damage assessments, mediation proposals, and testimony.

You can depend on Sugarman & Company LLP to deliver consulting services and dependable litigation support to businesses nationwide . Contact Sugarman & Company today to find out what they can do to assist your company.

Meet The Principals


Chapter 11 Trustee of various operating businesses from corporations to mid-size to small businesses
Randy Sugarman is the managing partner of Sugarman & Company, LLP, which he founded in 1977. He provides litigation support to both defense and plaintiff legal counsel, and he has prepared extensive financial analyses. Mr. Sugarman also provides expert witness testimony on management and financial issues, and he serves as a financial consultant in workout and bankruptcy situations. He has assumed management responsibilities, implemented cost controls, negotiated with creditors, and supervised the orderly liquidation of assets.

Mr. Sugarman acts as a State Court Receiver, Federal Bankruptcy Trustee, Assignee for Benefit of Creditors, Federal Bankruptcy Examiner.  He is currently involved in several large Chapter 11 judgments as a Trustee, and has successfully negotiated reconstructive settlements.  In the Real Estate industry, Mr. Sugarman has been appointed as a State Court Receiver by various banks for several large real estate development projects, where his analysis worked towards completion and settlements.

Prior to the formation of Sugarman & Company LLP, he was associated with the national accounting firms of Main Hurdman (now KPMG Peat Marwick) and Kenneth Leventhal & Company (now Ernst & Young). He obtained his Bachelor of Arts in international relations from Stanford University, and he went on to earn a Masters of Business Administration with an emphasis on accounting at Stanford Business School.

In addition to being a Certified Public Accountant, Mr. Sugarman holds credentials as a Certified Fraud Examiner and a Certified Insolvency and Reorganization Advisor. He is certified by the American Institute of CPAs in Financial Forensics (CFF) and is a member of the Association of Insolvency Accountants, Turnaround Management Association, American Bankruptcy Institute, National Association of Certified Fraud Examiners, California Bankruptcy Forum, American Institute of Certified Public Accountants, and California Society of Certified Public Accountants.

He is one of the founding members of the Turnaround Management Association, where he served on the Board of Directors. Mr. Sugarman previously served on the Board of Directors of the Bay Area Bankruptcy Forum and on the California Society of Certified Public Accountants’ Committee on Taxation. He has over 50 years accounting experience.


Michaela Cassidy, Principal at Sugarman & Company, LLP,  has extensive experience as a consultant providing litigation support for both plaintiff and defense legal counsel. Some of her areas of expertise include valuation, damage assessments, mediation proposals, and testimony. She has been affiliated with Sugarman & Company, LLP since 1988. Ms. Cassidy has worked in a wide range of industries including banking, manufacturing, food processing, real estate, and healthcare.

Ms. Cassidy has resolved complex property tax disputes within the State of California. She analyzes the economic impact of the issue and defines alternative settlement exposure matters. Ms Cassidy has conducted a risk-assessment probability analysis and she has participated in the mediation with various settlement entities. She, leading a team with the firm, have analyzed and  proposed multi-million dollar loan restructuring, following through with the appropriate disclosures and filings.  Ms. Cassidy has also worked closely with corporate officers and directors to implement  strategic plans for dispute resolution.


Ms. Cassidy earned a Bachelor of Arts degree in psychology from Seattle University, and she obtained an MBA from Stanford Graduate School of Business Finance and Accounting in 1975. She served as the Chief Financial Officer of Automatic Data Processing Collision Estimating Services from 1987 to 1988, and the Chief Financial Officer and Chief Executive Officer of California Canners and Growers from 1982 to 1986. She has over 40 years in business / accounting experience.