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Ask Mike about acclimating to the Mojave Desert, hiking up Mt. Charleston (at 11,916 feet it’s the highest point in Clark County) and Mt. Whitney (the highest point in the contiguous United States at 14,505 feet) or the summers he spent hanging out in Hawaii when he was a teen.

Michael L. Rosten, a CPA and Certified Fraud Examiner, directs the forensic accounting and litigation services at PBTK, which includes fraud investigations. In this capacity, he focuses on sifting through financial transactions to resolve allegations or evaluate suspicions, interprets that transactional data and then organizes that information into easy to understand reports for use by counsel, or for presentation in a court-of-law. He is a seasoned professional with the confidence that comes with more than 15 years of litigation support experience.


Real estate development and operation, construction, retail establishments, Special Master on accounting issues, court-ordered retention on accounting matters, jointly retained as neutral party for disputes involving accounting matters


Forensic accounting, fraud investigation, damage calculations (lost profits, punitive damages, contract damages, etc.) – as financial consultant and expert witness

Bachelor of Science – Accounting, California State University, Bakersfield
CPA, Certifications, Permits

Nevada, California, Texas

Other Certifications, permits awards, distinctions

Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF), Certified Valuation Analyst (CVA), Master Analyst in Financial Forensics (MAFF)


American Institute of Certified Public Accountants, Association of Certified Fraud Examiners, National Association of Certified Valuation Analysts, and Nevada Society of Certified Public Accountants

Court-ordered Engagements

• Kelly Burney-Petersen v. Kevin C. Petersen, No. D-12-473405-D, Eighth Judicial District, Nevada

• Alenxander R. Sardarian v. Natalia Vasilevica, No. BD-570633, Superior Court of California, Evidence Code §730 Forensic Accounting/Valuation

• Multibank 2009-1 CML-ADC Venture, LLC, et al v. Manning, et al, No. 11-A-652642, Special Master-Eighth Judicial District, Nevada

• CCS Investments, et al v. CLK Investments, et al No. 06-A-521564, Eighth Judicial District, Nevada

• Watkin Optical v. Fashion Outlets of Las Vegas, et al No. 04-A-494857, Special Master - Eighth Judicial District, Nevada

• Premillenium, Ltd. v. James Clifton, et al Cause No. 00-09266-J, Settlement Agreement/Accounting - 191st Judicial District, Dallas County, Texas

• Rhode Construction, et al v. Hoot Johnson Construction, et al Cause No. 99-505,008, Settlement Agreement/Accounting - 99th Judicial District, Lubbock County, Texas