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 T. Cummings, CPA, CFF, CVA
Partner
Lyndsey Dixon, CPA, CVA
Partner
Allen 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. 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 Bachelor of Science 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 received national recognition for his contributions to the accounting profession. In 2024, he was named to Forbes' America's Top 200 CPAs list. He was also recognized by Forbes as one of America's Best-In-State CPAs in both 2025 and 2026.
Allen has been involved with several civic activities in the community. In May of 2019, Allen was appointed by Governor Kay Ivey to the Alabama Securities Commission and was named Chairman of the Commission in 2024. He is on the University of South Alabama Foundation and the Executive Advisory Council for the Mitchell College of Business (MCOB) and is a past member of the Board of Directors for the Mobile Area Chamber of Commerce. In 2018, Allen was named as a Mitchell College of Business IMPACT member, one of fifty (50) MCOB alumni recognized as a part of the University’s 50th Anniversary. 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.
W. Allen Carroll, Jr., CPA/ABV, CFF, CVA
Partner
Allen 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. 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 Bachelor of Science 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 received national recognition for his contributions to the accounting profession. In 2024, he was named to Forbes' America's Top 200 CPAs list. He was also recognized by Forbes as one of America's Best-In-State CPAs in both 2025 and 2026.
Allen has been involved with several civic activities in the community. In May of 2019, Allen was appointed by Governor Kay Ivey to the Alabama Securities Commission and was named Chairman of the Commission in 2024. He is on the University of South Alabama Foundation and the Executive Advisory Council for the Mitchell College of Business (MCOB) and is a past member of the Board of Directors for the Mobile Area Chamber of Commerce. In 2018, Allen was named as a Mitchell College of Business IMPACT member, one of fifty (50) MCOB alumni recognized as a part of the University’s 50th Anniversary. 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.
Stacy is a Partner with over 20 years of experience in public accounting. Her consulting and litigation practice includes assisting attorneys and clients with economic damages, forensic investigations, shareholder and commercial disputes, personal injury matters, domestic disputes, accounting malpractice, white-collar criminal matters, insolvency, business interruption, and business valuations. She has testified as an expert in federal and state courts, bankruptcy court, and arbitration.
Stacy’s extensive background also includes individual and business taxation, income tax planning, and audits of multi-state wholesale distributors, manufacturers, not-for-profit entities, and benefit plans. She helped lead a team evaluating thousands of business claims under the BP Oil Spill Settlement Agreement and trained numerous CPA firms throughout the Southeast on the settlement process. She is highly skilled in forensic accounting, including reconstructing accounting records and tracing cash flows, with industry experience spanning manufacturing, real estate, professional services, retail, health care, construction, maritime, oil and gas, agriculture, and more.
Stacy joined Wilkins Miller in 2001 after earning her Bachelor of Accountancy from the University of Mississippi. She is a Certified Public Accountant and holds designations of Certified in Financial Forensics issued by the American Institute of CPAs and Certified Valuation Analyst issued by National Association of Certified Valuators and Analysts. Stacy is a member of the American Institute of CPAs, Alabama Society of Certified Public Accountants, and National Association of Certified Valuators and Analysts, and she currently serves on the Executive Committee of DFK International/USA.
Passionate about serving both her community and profession, Stacy is a founding member and serves on the Board of Impact100 Mobile, volunteers as a Big Sister with Big Brothers Big Sisters of South Alabama, and is a past member of the Alabama Society of CPAs’ State and Local Chapter Boards. She has also volunteered with Junior Achievement, served on the Executive Committee for the United Way of Southwest Alabama’s Earned Income Tax Credit Initiative, and has been involved with the Alabama Chapter of the National Multiple Sclerosis Society. Stacy was named one of Mobile Bay magazine’s “Forty Under 40” and a Focus “2022 40/40 Honoree”.
Outside of work, Stacy enjoys traveling and spending time with family and friends.
Stacy T. Cummings, CPA, CFF, CVA
Partner
Stacy is a Partner with over 20 years of experience in public accounting. Her consulting and litigation practice includes assisting attorneys and clients with economic damages, forensic investigations, shareholder and commercial disputes, personal injury matters, domestic disputes, accounting malpractice, white-collar criminal matters, insolvency, business interruption, and business valuations. She has testified as an expert in federal and state courts, bankruptcy court, and arbitration.
Stacy’s extensive background also includes individual and business taxation, income tax planning, and audits of multi-state wholesale distributors, manufacturers, not-for-profit entities, and benefit plans. She helped lead a team evaluating thousands of business claims under the BP Oil Spill Settlement Agreement and trained numerous CPA firms throughout the Southeast on the settlement process. She is highly skilled in forensic accounting, including reconstructing accounting records and tracing cash flows, with industry experience spanning manufacturing, real estate, professional services, retail, health care, construction, maritime, oil and gas, agriculture, and more.
Stacy joined Wilkins Miller in 2001 after earning her Bachelor of Accountancy from the University of Mississippi. She is a Certified Public Accountant and holds designations of Certified in Financial Forensics issued by the American Institute of CPAs and Certified Valuation Analyst issued by National Association of Certified Valuators and Analysts. Stacy is a member of the American Institute of CPAs, Alabama Society of Certified Public Accountants, and National Association of Certified Valuators and Analysts, and she currently serves on the Executive Committee of DFK International/USA.
Passionate about serving both her community and profession, Stacy is a founding member and serves on the Board of Impact100 Mobile, volunteers as a Big Sister with Big Brothers Big Sisters of South Alabama, and is a past member of the Alabama Society of CPAs’ State and Local Chapter Boards. She has also volunteered with Junior Achievement, served on the Executive Committee for the United Way of Southwest Alabama’s Earned Income Tax Credit Initiative, and has been involved with the Alabama Chapter of the National Multiple Sclerosis Society. Stacy was named one of Mobile Bay magazine’s “Forty Under 40” and a Focus “2022 40/40 Honoree”.
Outside of work, Stacy enjoys traveling and spending time with family and friends.
As a Partner at Wilkins Miller, Lyndsey helps clients navigate complex financial matters with confidence. With more than 20 years of experience in public accounting and recognition by Forbes as one of America’s Top CPAs for Valuations and one of its Best-In-State CPAs, she is a Certified Public Accountant and Certified Valuation Analyst who specializes in business valuation, lost profits and damages analyses, personal injury matters, and litigation-related consulting. Her ability to translate detailed financial information into practical insights makes her a trusted advisor to clients.
Lyndsey also leads outsourced accounting and advisory engagements, providing financial reporting, consulting, and strategic guidance to closely held businesses. She brings a broad perspective that combines technical expertise with real-world business insight, helping clients make informed decisions and achieve their goals.
After beginning her career with a regional accounting firm in Montgomery, Lyndsey joined Wilkins Miller in 2012 and was named Partner in 2022. She earned a Bachelor of Science in Commerce & Business Administration with a concentration in Accounting from the University of Alabama in 2005 and a Master of Business Administration from Auburn University Montgomery in 2008. She became a licensed CPA in 2009 and earned her CVA designation in 2014.
Lyndsey is passionate about serving both her profession and her community. She serves on the Board of Directors of the Alabama Society of Certified Public Accountants and is a member of the American Institute of CPAs and the National Association of Certified Valuators and Analysts. She also serves as Vice President of Impact100 Mobile, where she was a founding member, and has dedicated many years to nonprofit board service throughout the region.
When she’s not working, Lyndsey enjoys spending time with her two children, playing tennis, and attending live music shows. And if the occasion calls for it, don’t be surprised to see her celebrating in a Dolly Parton wig, a reminder that even serious professionals know how to have a little fun.
Lyndsey Dixon, CPA, CVA
Partner
As a Partner at Wilkins Miller, Lyndsey helps clients navigate complex financial matters with confidence. With more than 20 years of experience in public accounting and recognition by Forbes as one of America’s Top CPAs for Valuations and one of its Best-In-State CPAs, she is a Certified Public Accountant and Certified Valuation Analyst who specializes in business valuation, lost profits and damages analyses, personal injury matters, and litigation-related consulting. Her ability to translate detailed financial information into practical insights makes her a trusted advisor to clients.
Lyndsey also leads outsourced accounting and advisory engagements, providing financial reporting, consulting, and strategic guidance to closely held businesses. She brings a broad perspective that combines technical expertise with real-world business insight, helping clients make informed decisions and achieve their goals.
After beginning her career with a regional accounting firm in Montgomery, Lyndsey joined Wilkins Miller in 2012 and was named Partner in 2022. She earned a Bachelor of Science in Commerce & Business Administration with a concentration in Accounting from the University of Alabama in 2005 and a Master of Business Administration from Auburn University Montgomery in 2008. She became a licensed CPA in 2009 and earned her CVA designation in 2014.
Lyndsey is passionate about serving both her profession and her community. She serves on the Board of Directors of the Alabama Society of Certified Public Accountants and is a member of the American Institute of CPAs and the National Association of Certified Valuators and Analysts. She also serves as Vice President of Impact100 Mobile, where she was a founding member, and has dedicated many years to nonprofit board service throughout the region.
When she’s not working, Lyndsey enjoys spending time with her two children, playing tennis, and attending live music shows. And if the occasion calls for it, don’t be surprised to see her celebrating in a Dolly Parton wig, a reminder that even serious professionals know how to have a little fun.