Raymond actively defends complex professional liability, construction litigation and product liability matters. This includes the defense of accountants, architects, engineers, surveyors, contractors, allied construction professionals, and product manufacturers.
Raymond is experienced in complex multiparty litigation and has successfully represented clients in matters involving wrongful death, personal injury, school construction, condominium construction defects, reserve studies, public entity construction projects, geotechnical engineering (wall and slope collapse), crane collapse, roof failures, building collapse, surveying claims, bond claims, construction liens, fire litigation, and manufacturing product liability claims.
Upon graduating from Rutgers University in 1990, Raymond accepted a commission as a Second Lieutenant with the United States Air Force. He held numerous assignments as a Missile Combat Crew Commander during his active service, among other responsibilities. Raymond is a combat veteran of Operation Enduring Freedom, having served a tour in Afghanistan with the Combined Forces Special Operation Component Command - Afghanistan. In June 2011, Raymond retired as a Lt. Colonel from the United States Air Force.
Raymond received his juris doctor from Widener University School of Law, an MBA (accounting) from Rockhurst University, and a Bachelor of Arts from Rutgers University.
Classes/Seminars Taught
•Case Studies in Ethics for Engineers, American Water Works Association (AWWA) NJ Annual Conference, Atlantic City, NJ, March 23, 2023
•Risk Strategy, Joint Meeting of the NJSPLS North Jersey Chapter and the Engineers and Surveyors Association of Bergen Passaic, May 2015
•Forensic Accounting for Attorneys
•Risk Strategies for Architects
•Interpreting Indemnity Provisions in Contracts
•Standardize Contracts: A Comparison of the American Institute of Architects (AIA) and the ConsensusDOCS
•Key Concepts in Design Professional Ethics
•Understanding and Complying with the American With Disabilities Act: Barrier Free Requirements
•How can Design Professionals Reduce Delay Claims
•Design Professional: Emerging Renewable Energy
Published Works
•'Develop the Helpful Habits to Ward Off Litigation,' Pennsylvania CPA Journal, Spring 2023
Thought Leadership
Defense Digest
Develop the Helpful Habits to Ward Off Litigation
June 1, 2023
Reprinted with permission from the Pennsylvania CPA Journal, a publication of the Pennsylvania Institute of Certified Public Accountants.CPAs provide services in an environment that is susceptible to litigation, as they often work on or with financial information on behalf of individual or corporate clients. Any accounting litigation is predicated on a theory of professional malpractice based on the facts surrounding the services provided. This article offers insight into how to prepare for the potential of unforeseen litigation. A CPA can do little after the fact to prevent a plaintiff’s perception that the services provided damaged the plaintiff in some way. The time to prepare for unforeseen litigation is during the opening of an engagement, before any possible litigation tornado begins to swirl. This task requires a basic understanding of the roots of a malpractice claim. A plaintiff can establish litigation upon very little, even an inconspicuous act suggesting advice beyond your training. There could be an extensive menu of facts or incidents that can be molded into a sustainable cause of action. Acts are evaluated against various accounting standards, such as generally accepted accounting principles (GAAP). A malpractice claim could arise if there is a perceived deviation from a standard. Unfortunately, a plaintiff’s perception becomes a CPA’s litigation reality. A deviation from established standards is characteristically the result of either an affirmative or a negligent act. The prospective plaintiff’s malpractice claim must prove that the CPA violated some standard in one of two causes of action: breach of contract or negligence. When an accountant has affirmatively (intentionally or otherwise) performed or omitted an act that is a departure from a recognized standard, it is a cause of action for breach of contract. The elements of a cause of action for a breach of contract require the following: An agreement for the CPA to provide their professional services. A breach of duty owed under the contract (failure to meet an appropriate standard of professional care). The failure of the CPA results in damages to the plaintiff. When a CPA breaches a duty of care owed to the plaintiff it is a cause of action for negligence. A cause of action for negligence requires the following: The CPA owed a duty of care.The CPA failed to exercise ordinary skills and knowledge. The failure is the proximate cause of the harm.The plaintiff sustained damages. The common thread for breach of contract and negligence causes of action is the assertion that the CPA deviated from the standard of care by violating some accounting standard. This means the CPA failed to use the skill, learning, and care normally used in similar circumstances. In many cases of malpractice, the CPA will present a fact derivative of the accounting services, and that fact is later determined to be incorrect. The rub is that the perceived deviation from the standard is that the CPA should have known the fact was incorrect. While all risks cannot be contained, some can be minimized by trusting your experience, insight, and pre-litigation preparation habits. The first step in developing a defense is in the pre-engagement phase; the cornerstone of which is the engagement letter. The scope of the engagement should be clear and not open for interpretation. Describe the scope of work, how the work will be executed, and the parties’ individual responsibilities. Just as crucial, identify the scope of services excluded to reduce any possible misunderstanding or an expansion of services. You can avoid claims by avoiding engagements outside your professional competency. A modest task can develop into an enormous mistake. Providing extraordinary services to a client may seem appropriate, but the risk is significant. Avoid the risk; instead, make a referral to a colleague with the required skill set and experience. The second step is to communicate and manage your client’s expectations. Communication and the development of expectations are critical to meeting the client’s needs and avoiding misunderstandings - the seeds of future litigation. The parameters of accounting services are finite, and you must explain the limitations. Once boundaries have been established, take the next step to manage realistic expectations through a clear and concise explanation of what your services are, and what they are not. Continuous communication with clients allows you to ensure their understanding and keeps them informed of the unanticipated. Clients are often more accepting of changes or issues when these are presented as soon as possible. Keep the client in the decision-making process, so they are part of any resolution. The last critical step is to document, document, document. Contemporaneously record everything. A key document prepared during the engagement is an invaluable tool to defend a professional malpractice claim. Develop the habit of keeping records of appointments, correspondence, telephone logs, and notes (amongst other things). You will have a roadmap of dates, topics discussed, and decisions made to refer back to if you are targeted with a professional negligence claim. It can be a burden to hang up the phone with a client and prepare correspondence to memorialize the discussions and decisions. Often, we believe this is not necessary and slows the process. Don’t fall into that perception trap. Protect yourself and your reputation from unfounded claims and misunderstandings. Document everything! *Raymond is a shareholder in our Mount Laurel, New Jersey, office. He can be reached at 856.414.6306 or rjmichaud@mdwcg.com. Defense Digest, Vol. 29, No. 2, June 2023, is prepared by Marshall Dennehey to provide information on recent legal developments of interest to our readers. This publication is not intended to provide legal advice for a specific situation or to create an attorney-client relationship. ATTORNEY ADVERTISING pursuant to New York RPC 7.1. 2023 Marshall Dennehey. All Rights Reserved. This article may not be reprinted without the express written permission of our firm. For reprints, contact tamontemuro@mdwcg.com.
Develop the Helpful Habits to Ward Off Litigation
March 3, 2023
CPAs provide services in an environment that is susceptible to litigation, as they often work on or with financial information on behalf of individual or corporate clients. Any accounting litigation is predicated on a theory of professional malpractice based on the facts surrounding the services provided. This article offers insight into how to prepare for the potential of unforeseen litigation.
