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Areas of Expertise

  • Due Diligence
  • Fraud Investigation
  • Healthcare Fraud
  • Turnarounds/Restructurings
  • Litigation Support
  • Quality of Earnings
  • Expert Witness
  • Forensic Accounting
  • Damages & Lost Profit Analysis
  • Internal Investigations


  • Healthcare
  • Manufacturing
  • Financial Institution
  • Government
  • Logistics/Wholesale

Prominent Cases

  • Lead on Internal Investigation of publicly traded nursing home operator
  • Lead investigator of General Partner’s unauthorized advance of management fees of Burrill Life Sciences Fund
  • Led GlassRatner investigation of Caribbean multinational conglomerate for Central Bank of Trinidad and Tobago following bailout of its subsidiary insurer CLICO
  • Expert testimony in Philips, et al. v. Stancorp Mortgage Investors
  • Numerous roles as interim CFO of troubled companies; numerous due diligence assignments for investors and lenders


  • 15 Years with GlassRatner
  • 36 Years of Relevant Experience


  • BSBA UNC Chapel Hill

Professional Designations

  • CPA

Sam Hewitt is a CPA with over 35 years experience in Forensic Accounting, Financial Management, Information Technology and Public Accounting. Mr. Hewitt has been with GlassRatner since 2002, where his extensive history has distinctively prepared him to assist clients with business disputes, obtaining capital and evaluating troubled companies.

Mr. Hewitt practices in the Forensic Accounting and Litigation Support area, and leads many of the firm’s significant forensic accounting and fraud investigative, due diligence and litigation support assignments.

His forensic accounting and fraud investigations have included those for:

  • Boards of SEC registrants of accounting practices and management;
  • Several domestic and Caribbean governmental units of various charges of public corruption, including mismanagement of construction projects, and determining reasons why a Caribbean nation’s massive public bailout of financial institutions owned by a multinational private company was required;
  • Investment fund limited partners of the management of the funds; and
  • Private equity general partners of the management and accounting practices of investee companies.
  • Class actions against universal life insurers

These projects have covered a variety of industries including life sciences, medical practices, skilled nursing centers, management of private equity and venture capital funds, telecoms, banks, insurers, non-deposit financial institutions, energy companies, convenience stores, government contracting, non-profits, alcoholic beverages manufacturers, automobile converters, wholesale distributors, logistics, hospitality, real estate developers, and real estate management companies.

Mr. Hewitt leads the firm’s due diligence practice, and has assisted investors and lenders regarding potential target companies, making additional investments in current investees, or whether to continue their lending relationship. Mr. Hewitt has performed such assignments for numerous financial institutions and investment funds in industries including biotechnology, consumer product, cellular telephone distribution, medical billing, software consulting, student loan servicing, consumer affinity groups, heavy equipment distributors, electronics component manufacturers, litigation support software and services, governmental services software, restaurant/ movie theater operators, minor league baseball teams, records storage, fine art storage, petroleum production and distribution, flour milling and distribution, and condominium developers.

Mr. Hewitt has testified in Federal court, State court and arbitrations as an expert witness in a variety of matters and industries including complex commercial, bankruptcy and class action litigation matters. His litigation support assignments have included:

  • Construction delay claims;
  • Fraudulent transfer claims;
  • Damages from audit negligence;
  • Purchase price and earn out disputes; and
  • Wrongful dismissal claims, among others.

Industries in these cases have included airline operations, medical practices, medical billing, real estate developers, heavy equipment distributors, insurance fraud by physicians, credit card banks, multiple listing services, chemical production and distribution, retail confectionary distribution, government contracting, insurance agencies, securities brokerages, actuarial services, credit reporting and scoring, and real estate leasing among others.

Mr. Hewitt has also served as Chief Financial Officer for four companies while at GlassRatner. In two cases, he also obtained new financing for the company and liquidated another. Sam has also acted as a debtor’s advisor in Bankruptcy, and as financial advisor to creditors regarding troubled companies. He consults with public companies regarding financial reporting and revenue recognition matters on a regular basis, particularly relating to rebates.

His previous career in auditing, financial and information technologies management included implementation and design of accounting and management information systems, analysis and improvement of business processes as well as successful management of business crises and litigation. Mr. Hewitt began his career with the audit practice of Price Waterhouse in the Charlotte, NC office. His largest client was (what is now) Bank of America, and he gained experience in SEC registration and reporting, due diligence services, business valuation and financial reporting issues.

Sam then joined the management of regional property/casualty insurer Unisun Insurance, part of the Amerisure Group. The firm survived two significant events and had two ownership changes during his tenure: 1) enormous catastrophe losses three times the net worth of the company; and 2) re-bidding a legislatively granted service contract which provided the majority of the firm’s profit; both events with which he was intimately involved. As a result, he gained invaluable experience with cashflow management, distressed company management, attracting equity investors, capital transactions, business process analysis, automation and improvement, and financial and operational restructuring.

Mr. Hewitt later joined Vesta Insurance Group, a publicly traded property/casualty primary insurer and reinsurer. Shortly after his arrival, the company announced accounting irregularities. Mr. Hewitt participated in their discovery, was instrumental in their correction, and was involved in the management of the ensuing regulatory,
market and financial furor. Sam also led a team that developed and implemented an insurance financial reporting system using SAP, the international enterprise resource
planning software. He acquired frontline experience with business disputes, business crises and information technology while at Vesta. Sam managed non-claims related business disputes for both his insurer employers, acting as liaison with attorneys and experts, coordinating discovery, and testifying on the company’s behalf. He thus gained valuable experience for his role at GlassRatner today.

Mr. Hewitt holds a BS in Business Administration from the University of North Carolina at Chapel Hill. He is a member of the American Institute of CPAs, Association

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