Richard Michael Culligan, Certified Public Accountant has been in the practice of public accounting since 1984. I am a Certified Public Accountant, Certified in Forensic Financials and Certified Valuation Analysts.I am a member of the following professional organizations: New Jersey State Society of Certified Public Accountants Monmouth/Ocean County Chapter of the NJSCPA, American Institute of Certified Public Accountants. National Association of Certified Valuation Analysts. My areas of concentration include high net worth individuals, estate and gifting planning along with compliance. My practice also includes business valuations, forensic accounting and litigation support.Business valuation and litigation support services have been rendered for a variety of purposes including, but not limited to family law matters, business damages, buy-sell agreements, shareholder litigation and breach of contract. Representation in litigation includes plaintiff, defendant, and mutual valuator.I have been involved in both the AICPA and NJSCPA, serving on committees for both organizations. I am a frequent author on various tax, practice management and matrimonial topics.