Contact Information

  • 3445 Peachtree Street NE, Suite 1225, Atlanta GA 30326
  • 404.835.8850
  • Bankruptcy & Restructuring, Forensic Accounting & Litigation Support, Corporate Finance Advisory, Real Estate Services
  • Forensic Accountant, Insolvency Trustee, Restructuring & Turnaround Professional, Turnaround Professional, Business Valuation Specialist, Litigation Support Professional

Sam Hewitt is a CPA with over 32 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. 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 manages the Forensic Accounting and Litigation Support practice with Mr. Ratner, 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. 

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, 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.

In due diligence assignments, Sam 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 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
  • 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 three companies while at GlassRatner. In two cases, he also obtained new financing for the company. 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.

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 of Certified Fraud Examiners and the American Bankruptcy Institute.