John M. Bonora


John M. Bonora is the founding Partner of Fairfield Forensic and Valuation Services, LLC. Mr. Bonora has over twenty five years of experience advising litigation counsel, the courts, Chapter 11 Debtors and Chapter 7 Trustees. He has directed numerous engagements and prepared expert reports related to alleged fiscal improprieties, the valuation of shareholder interests, the calculation of economic damages, the determination of solvency, and the recoverability of alleged fraudulent transfers and preferential payments. Mr. Bonora has provided grand jury, deposition, hearing, arbitration and trial testimony. He has also served as a troubled business workout specialist, including directing the turnaround and successful reorganization of an equipment distributor.

Mr. Bonora is an Accredited Senior Appraiser by the American Society of Appraisers and is Accredited in Business Valuation and Certified in Financial Forensics by the American Institute of Certified Public Accountants. He earned an MBA from the Harvard Business School and is both a Certified Fraud Examiner and a Certified Public Accountant.

Licenses and Certifications

  • Accredited Senior Appraiser (ASA)
    American Society of Appraisers, 2010
  • Accredited in Business Valuation (ABV)
    American Institute of Certified Public Accountants, 2004
  • Certified in Financial Forensics (CFF)
    American Institute of Certified Public Accountants, 2010
  • Certified Fraud Examiner (CFE)
    Association of Certified Fraud Examiners, 1994
  • Certified Public Accountant (CPA)
    State of New York, 2003


  • Graduate level accounting courses
    Baruch College, 2000 - 2002
  • Master in Business Administration
    Harvard Business School, 1976
  • Bachelor of Science, Engineering
    Tufts University, 1971

Professional Experience

  • Gettry Marcus Stern & Lehrer, CPA, P.C.
    Director, 2010 – 2012
  • Marks Paneth & Shron, LLP
    Director, 2008 – 2010
  • Margolin Winer & Evens, LLP
    Director, 1999 – 2008
  • United Intelligence Group
    Managing Director, 1987 – 1999
  • Employed in the private sector, including General Electric, 1976 - 1987

Professional Affiliations

  • American Bankruptcy Institute (ABI)
  • American Bar Association (ABA), Associate Member
    Business Law, Family Law and Litigation Sections
  • American Institute of Certified Public Accountants (AICPA)
    Forensic and Valuation Services Section
  • American Society of Appraisers (ASA)
  • Association of Certified Fraud Examiners (ACFE)
  • New York State Society of Certified Public Accountants (NYSSCPA)
    Business Valuation and Litigation Services Committees
  • Fairfield County Bar Association (FCBA) and Westchester County Bar Association (WCBA),
    Associate Memberships
  • Harvard Club of New York

Published Articles

  • “Fresh-Start Reporting, An Opportunity for Debtor Companies Emerging from Bankruptcy”, American Bankruptcy Institute (ABI) Journal, 07/2009
  • “Fresh-Start Reporting, An Additional Challenge for Bankruptcy Counsel”, The Bankruptcy Strategist, 10/2009
  • “Daubert Challenges to Economic Damages Claims”, Gettry Marcus Stern & Lehrer, 2011
  • “Properly Preparing Your Expert Witness For Testimony”, Gettry Marcus Stern & Lehrer, 2011
  • “Book Review of: A Practical Guide to Bankruptcy Valuation” reprinted with permission from the ABI Journal, 05/2013

Lectures and Presentations

  • “Basic Accounting”, Presented to Anderson, Kill & Olick, LLP, New York, NY, 03/2003
  • “Protecting the Rights of Minority Shareholders in Closely Held Corporations”, Presented to New York Law School, New York, NY, 03/2005
  • “Business Planning” and “Preparing the Financial Plan”, Presented at SCORE (previously known as the Service Corps of Retired Executives) Business Plans Seminars, New York, NY, 02/2007 and 06/2007
  • “Factoring Fraud and Inventory Fraud”, Presented to Commercial Finance League, New York, NY, 03/2007
  • “Turnaround, Restructuring and Bankruptcy Services in Troubled Times”, CPE presentation to Marks, Paneth & Shron, LLP, 05/2009
  • “Business Valuation Applications and Approaches”, CPE presentation to Marks, Paneth & Shron, LLP, 09/2009
  • “Lost Profits Damages”, Joint CLE & CPE presentation sponsored by the New York State Society of CPAs Foundation for Accounting Education, 10/2013