Mr. Mak has acted on a variety of litigation and investigative accounting
Mr. Mak has appeared in proceedings before the Ontario Superior Court
of Justice, in private arbitrations and in regulatory (quasi-judicial)
hearings. He has been qualified as an expert witness in the areas
of financial accounting, damages quantification, income tax planning
and forensic accounting.
- Professional negligence relating to public accountants and
- The quantification of damages for breach of contract, shareholder
oppression, misappropriation of assets, defamation and personal
- Opinions on accounting and financial reporting treatments (particularly
in the context of securities litigation);
- Financial analysis of businesses for investment purposes; and,
- Special assignments such as the investigation of the Toronto
and Ottawa-Carlton District School Boards and the Province-wide
Third-Party Review of Public Hospitals.
Prior to joining Rosen & Associates Limited, Mr. Mak was employed
in the Tax and Business Advisory Services division of a large
multinational accounting firm. His particular area of experience
was in international taxation, including transfer pricing and
the structuring of foreign investment in Canada.
Mr. Mak earned his Bachelor of Business Administration degree (with
distinction) from the Schulich School of Business at York University.
He is a Chartered Accountant, a Chartered Business Valuator, a Certified
Public Accountant / Certified in Financial Forensics (Illinois, USA)
and a Fellow Certified Public Accountant (Hong Kong). Mr. Mak has
also completed the Canadian Institute of Chartered Accountants’
three-part In-Depth Tax Program.
Mr. Mak previously held appointments as an adjunct professor at
the Schulich School of Business at York University. Since the
Fall of 2004, he has held various Sessional Lecturer appointments
at the University of Toronto, Mississauga. Mr. Mak lectures in
the areas of financial accounting, managerial (cost) accounting
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