Services / Forensic Accounting, Litigation & Valuation Services

Providing Clarity in Complex Situations.

Wilkins Miller’s team of experienced CPAs, who also hold business valuation and forensic accounting credentials, have practiced forensic accounting for more than two decades.  Our team members have testified as experts in federal and state courts, as well as arbitrations at the request of both plaintiffs and defendants. Our experience includes commercial litigation, family law, as well as white-collar criminal matters.

We provide forensic accounting and litigation services for lawyers and their clients, including those who have a need to determine or evaluate economic disputes, while being prepared to testify about our opinions in court as expert witnesses.  With a strong understanding of the litigation process and expertise in a wide range of financial and accounting matters, we provide expert assistance throughout the entire process.

Believing a picture is worth a thousand words, we know the importance of providing clarity in complex situations.  We are often asked to review and interpret thousands of accounting and finance documents and then communicate our findings in a way that is easily understood by courts and juries.

We also provide business valuation services for transactions, litigation, tax, gift and estate purposes and general business planning.

Wilkins Miller is a member of The Financial Consulting Group (FCG), the largest organization of independently owned accounting, business valuation, and financial services firms in North America that admits experienced, credentialed members who are financial experts and leaders in providing litigation and valuation services. To visit the FCG website, click here.

Practice leaders

W. Allen Carroll, Jr., CPA/ABV, CFF, CVA

Partner

Stacy Cummings, CPA, CFF, CVA

Partner

L. Page Stalcup, III, CPA/ABV, CFF, CVA, CGMA

Partner

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W. Allen Carroll, Jr., CPA/ABV, CFF, CVA

Partner

Allen Carroll first joined the firm in 1987 when it was formerly Pannell Kerr Forster and now serves as its Managing Partner. Allen’s experience is vast ranging from litigation and consulting services to traditional tax and accounting services in a variety of industries. Allen routinely works with attorneys and their clients as a damages expert and forensic accountant related to commercial disputes and civil and criminal litigation. He is experienced in all phases of the litigation process and has testified in federal and state courts and in arbitration hearings at the request of both plaintiffs and defendants.

Allen has served as an expert witness and consulting expert in a variety of matters and has led many engagements including determining economic damages, lost profits, accounting malpractice cases where he evaluated CPA professional standards, white-collar criminal matters, forensic investigations, intellectual property damages, bankruptcy, and business valuations.

He has participated in several high-profile matters including serving as expert for Plaintiffs’ Class Counsel in the Singing River Health Systems Pension Litigation that resulted in a $149,950,000 settlement and the BP Oil Spill Multi-District Litigation, professional malpractice related to a big four accounting firm, several criminal matters including the owner of one of the largest automobile dealerships in the U.S. and the owners of a large specialty pharmacy. Recently, Allen led a team that evaluated several thousand business claims, for counsel, under the BP Oil Spill Settlement Agreement. Allen and his team led the training and education of numerous CPA firms throughout the southeast in calculating damages under the BP Settlement Agreement.

Allen has a degree in business administration (concentration in accounting) from the University of South Alabama. He is a Certified Public Accountant and a member of the American Institute of CPAs and the Alabama Society of CPAs. Allen is Accredited in Business Valuation and been designated as Certified in Financial Forensics by the American Institute of CPAs. He is also a Certified Valuation Analyst by the National Association of Certified Valuators and Analysts.

Allen has been involved with several civic activities in the community. He is on the Board of Directors for the University of South Alabama Foundation. He has served St. Luke’s Episcopal School as both Chairman and Treasurer for the Board of Trustees. Allen was a member of the National Board of Directors for Distinguished Young Women (formerly known as America’s Junior Miss). He was involved with the Mobile and Baldwin Counties Community of Concern Advisory Committee. Allen has been a committee member of the Mobile Chapter of Young Certified Public Accountants and has served on the Accounting Advisory Board for the University of South Alabama. He has also been an instructor for continuing education programs for the Mobile Chapter of Alabama Society of Certified Public Accountants, and has been involved with leading other continuing education programs as well.

Allen enjoys spending time on Dauphin Island with his family. He loves aviation, boating and motorcycles.

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W. Allen Carroll, Jr., CPA/ABV, CFF, CVA

Partner

Allen Carroll first joined the firm in 1987 when it was formerly Pannell Kerr Forster and now serves as its Managing Partner. Allen’s experience is vast ranging from litigation and consulting services to traditional tax and accounting services in a variety of industries. Allen routinely works with attorneys and their clients as a damages expert and forensic accountant related to commercial disputes and civil and criminal litigation. He is experienced in all phases of the litigation process and has testified in federal and state courts and in arbitration hearings at the request of both plaintiffs and defendants.

Allen has served as an expert witness and consulting expert in a variety of matters and has led many engagements including determining economic damages, lost profits, accounting malpractice cases where he evaluated CPA professional standards, white-collar criminal matters, forensic investigations, intellectual property damages, bankruptcy, and business valuations.

He has participated in several high-profile matters including serving as expert for Plaintiffs’ Class Counsel in the Singing River Health Systems Pension Litigation that resulted in a $149,950,000 settlement and the BP Oil Spill Multi-District Litigation, professional malpractice related to a big four accounting firm, several criminal matters including the owner of one of the largest automobile dealerships in the U.S. and the owners of a large specialty pharmacy. Recently, Allen led a team that evaluated several thousand business claims, for counsel, under the BP Oil Spill Settlement Agreement. Allen and his team led the training and education of numerous CPA firms throughout the southeast in calculating damages under the BP Settlement Agreement.

Allen has a degree in business administration (concentration in accounting) from the University of South Alabama. He is a Certified Public Accountant and a member of the American Institute of CPAs and the Alabama Society of CPAs. Allen is Accredited in Business Valuation and been designated as Certified in Financial Forensics by the American Institute of CPAs. He is also a Certified Valuation Analyst by the National Association of Certified Valuators and Analysts.

Allen has been involved with several civic activities in the community. He is on the Board of Directors for the University of South Alabama Foundation. He has served St. Luke’s Episcopal School as both Chairman and Treasurer for the Board of Trustees. Allen was a member of the National Board of Directors for Distinguished Young Women (formerly known as America’s Junior Miss). He was involved with the Mobile and Baldwin Counties Community of Concern Advisory Committee. Allen has been a committee member of the Mobile Chapter of Young Certified Public Accountants and has served on the Accounting Advisory Board for the University of South Alabama. He has also been an instructor for continuing education programs for the Mobile Chapter of Alabama Society of Certified Public Accountants, and has been involved with leading other continuing education programs as well.

Allen enjoys spending time on Dauphin Island with his family. He loves aviation, boating and motorcycles.

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Stacy Cummings, CPA, CFF, CVA

Partner

Stacy Cummings joined the firm in 2002, after receiving her bachelor's degree of accountancy from the University of Mississippi. She was named manager in 2007, and her industry experience includes: individual and business taxation and income tax planning, audits of multiple-state wholesale distributors, manufacturers, not-for-profit entities and benefit plans, and consulting services including litigation services and business valuations. Stacy is also certified in financial forensics.

Stacy is a member of the American Institute of Certified Public Accountants, Alabama Society of Certified Public Accountants, National Association of Certified Valuators and Analysts and the Association of Certified Fraud Examiners. She serves as a CPA Ambassador for the Alabama Society of CPAs, committee member of the Mobile Chapter of ASCPAs, advisory council for Mobile Multiple Sclerosis Leadership Class and a mentor for Big Brothers Big Sisters of South Alabama. Also a Junior Achievement Volunteer, Stacy was named one of Mobile Bay magazine's "Forty Under 40," and is a graduate of the Alabama Society of Certified Public Accountants Leadership Academy Class IV.

Stacy enjoys traveling and time spent with family and friends.

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Stacy Cummings, CPA, CFF, CVA

Partner

Stacy Cummings joined the firm in 2002, after receiving her bachelor's degree of accountancy from the University of Mississippi. She was named manager in 2007, and her industry experience includes: individual and business taxation and income tax planning, audits of multiple-state wholesale distributors, manufacturers, not-for-profit entities and benefit plans, and consulting services including litigation services and business valuations. Stacy is also certified in financial forensics.

Stacy is a member of the American Institute of Certified Public Accountants, Alabama Society of Certified Public Accountants, National Association of Certified Valuators and Analysts and the Association of Certified Fraud Examiners. She serves as a CPA Ambassador for the Alabama Society of CPAs, committee member of the Mobile Chapter of ASCPAs, advisory council for Mobile Multiple Sclerosis Leadership Class and a mentor for Big Brothers Big Sisters of South Alabama. Also a Junior Achievement Volunteer, Stacy was named one of Mobile Bay magazine's "Forty Under 40," and is a graduate of the Alabama Society of Certified Public Accountants Leadership Academy Class IV.

Stacy enjoys traveling and time spent with family and friends.

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L. Page Stalcup, III, CPA/ABV, CFF, CVA, CGMA

Partner

As a partner of Wilkins Miller, Page Stalcup joined the firm in 1978 when the office was originally Pannell Kerr Forster. In 1991, Page became a founding shareholder of Wilkins Miller, P.C.

His areas of competence include a heavy concentration in all areas of taxation including, but not limited to corporate, partnership, individual and fiduciary, tax and estate planning. Page has significant and diverse real estate industry experience. He also offers specialized experience in economic, financial, operational, organizational and management consulting accounting and/or auditing for real estate, colleges and universities, construction, manufacturing and many others.

Page is accredited in business valuation and certified in financial forensics. He also serves as an investment advisor representative of Wilkins Miller Wealth Management.

Page offers particular expertise in electronic worksheet analysis, economic modeling, strategic planning, financial forecasts, projections and budgeting to include full forecasted/projected financial condition and results of operation. With experience in mergers and acquisitions engagements, litigation engagements, business valuation engagements, as well as succession and family business planning, Page is a frequent teacher and lecturer on the accounting industry and tax topics related to the real estate industry.

Page is a member of the American Institute of Certified Public Accountants, the Alabama Society of Certified Public Accountants, National Association of Certified Valuation Analysts and a Chartered Global Management Accountant. He is also the President of the 59th Annual Alabama Federal Tax Clinic, Vice President of the 58th Annual Alabama Federal Tax Clinic and serves on the advisory board of The University of Alabama Culverhouse School of Accountancy. Page sits on the board of directors of the Ascension Health Gulf Coast Health Ministry, Providence Health System, Providence Hospital, Providence Hospital Audit Committee and the University of South Alabama, Mitchell College of Business, Center for Real Estate & Economic Development Advisory Board. As well as an appointed member for the City of Mobile, Citizens Budget & Finance Advisory Board, City of Mobile, Ad Hoc Committee for City Revenue & Growth Analysis and an associate member of the Certified Commercial Investment.

Page enjoys spending time with his family, especially with his grandchildren, and playing the Great Highland and Fireside Bagpipes. He also enjoys fly fishing, hunting and playing tennis.

Back

L. Page Stalcup, III, CPA/ABV, CFF, CVA, CGMA

Partner

As a partner of Wilkins Miller, Page Stalcup joined the firm in 1978 when the office was originally Pannell Kerr Forster. In 1991, Page became a founding shareholder of Wilkins Miller, P.C.

His areas of competence include a heavy concentration in all areas of taxation including, but not limited to corporate, partnership, individual and fiduciary, tax and estate planning. Page has significant and diverse real estate industry experience. He also offers specialized experience in economic, financial, operational, organizational and management consulting accounting and/or auditing for real estate, colleges and universities, construction, manufacturing and many others.

Page is accredited in business valuation and certified in financial forensics. He also serves as an investment advisor representative of Wilkins Miller Wealth Management.

Page offers particular expertise in electronic worksheet analysis, economic modeling, strategic planning, financial forecasts, projections and budgeting to include full forecasted/projected financial condition and results of operation. With experience in mergers and acquisitions engagements, litigation engagements, business valuation engagements, as well as succession and family business planning, Page is a frequent teacher and lecturer on the accounting industry and tax topics related to the real estate industry.

Page is a member of the American Institute of Certified Public Accountants, the Alabama Society of Certified Public Accountants, National Association of Certified Valuation Analysts and a Chartered Global Management Accountant. He is also the President of the 59th Annual Alabama Federal Tax Clinic, Vice President of the 58th Annual Alabama Federal Tax Clinic and serves on the advisory board of The University of Alabama Culverhouse School of Accountancy. Page sits on the board of directors of the Ascension Health Gulf Coast Health Ministry, Providence Health System, Providence Hospital, Providence Hospital Audit Committee and the University of South Alabama, Mitchell College of Business, Center for Real Estate & Economic Development Advisory Board. As well as an appointed member for the City of Mobile, Citizens Budget & Finance Advisory Board, City of Mobile, Ad Hoc Committee for City Revenue & Growth Analysis and an associate member of the Certified Commercial Investment.

Page enjoys spending time with his family, especially with his grandchildren, and playing the Great Highland and Fireside Bagpipes. He also enjoys fly fishing, hunting and playing tennis.