Lopez-Iwata & Associates

Hemming Morse is an accounting firm that has been providing services since 1958. Its litigation services include business valuation, construction disputes, economic damages and forensic accounting and fraud investigations services. Its forensic accounting and fraud investigations services include bank and bankruptcy fraud, audit committee investigations, computer forensics, embezzlement, internal corporate investigations, insurance and health care fraud, and stock and securities fraud. Hemming Morse has an administrative office in San Francisco, and has locations in Westlake Village, Chico and Fresno, Calif. The firm s compliance auditing services include analysis of collective bargaining and trust agreements, detection of contract fraud, determination of employer contribution compliance and development of financial statements for delinquencies.