Nicole P. Wells, CPA, CFF

Nicole Wells has 25 years of professional experience in providing consulting services in forensic accounting investigations, regulatory matters, antitrust investigations and compliance, complex civil litigation and general accounting matters.

Ms. Wells conducts complex investigations related to accounting irregularities and management conduct. She has led investigations across numerous industries on behalf of companies, shareholders and boards in connection with whistleblower allegations, subpoenas and government inquiries concerning financial statement errors and accounting misconduct and asset misappropriation. Ms. Wells has led investigations in the United States as well as foreign jurisdictions that have pertained to issues involving revenue recognition, goodwill and intangible assets, financial statement disclosures, internal controls, bribery, kickbacks and embezzlement. Ms. Wells recently was recently retained by the Indiana State Secretary of Commerce to conduct a forensic review of the Indiana Economic Development Corporation and affiliated entities which included evaluating the sources and uses of state-appropriated funds, assessing governance and compliance practices and identifying risks related to conflicts of interest, related party transactions and financial oversight

Ms. Wells also has experience in providing expert consulting services in dispute matters including post-merger and acquisition disputes, accounting of profits, breach of contract claims, disgorgement claims and lost profit analyses.

Ms. Wells also specializes in complex regulatory criminal and civil matters involving price fixing, bid-rigging and market allocation schemes before the U.S. Department of Justice and several other global competition regulatory agencies. Ms. Wells also provides proactive consulting services to her clients by assisting in the evaluation and development of monitoring tools using financial and operational data. Ms. Wells recently served as the independent antitrust monitor for a manufacturing company pursuant to its agreement with a U.S. government agency.

Ms. Wells has given numerous presentations to the legal and corporate community on accounting-based investigation and dispute matters including working capital, earnouts, neutral arbitrator’s role in post-merger/acquisition matters and overall damages for matters involving post-merger/acquisition indemnification claims. She also presented on antitrust regulatory investigations and civil litigation matters involving complex transaction data. Ms. Wells was recognized as a Lexology Index Thought Leader in 2024 and 2025 and is a recommended consulting expert across multiple forensic accounting and investigations categories.