Warren R. Fischer

Mr. Fischer currently serves as a Senior Vice President with Aperture LLC. Mr. Fischer has almost 30 years of experience in commercial litigation and regulatory matters involving the telecommunications, energy, maritime, and agricultural industries. Mr. Fischer's professional experience includes two years in public practice with Deloitte LLP and over 10 years of managing financial analysis, reporting and forecasting processes for various multi-national corporations, and then over 25 years with QSI Consulting, Inc. Mr. Fischer is also certified as both a C.P.A. and Chartered Global Management Accountant.

Mr. Fischer’s litigation expertise centers on billing disputes, forensic accounting analyses, damages assessment, merger reviews, historical and forward-looking economic cost methodologies, management audits, and multi-state tax sourcing of income through cost of performance determination. Mr. Fischer’s practice as a management consultant includes assisting clients with business planning, forecasting, operational and jurisdictional cost analyses, and building business intelligence platforms.

Mr. Fischer is an experienced and effective expert witness who has provided expert testimony and reports in over 70 proceedings before state and federal courts, state utility commissions, and other administrative agencies.

Mr. Fischer holds active C.P.A licenses in the States of Colorado and California. He earned his Bachelor of Science degree in Business Administration with an emphasis in Accounting from the University of Colorado at Boulder. He is also a member of the American Institute of Certified Public Accountants (AICPA) in the Forensic and Valuation Services Section.

Bachelor of Science, Business Administration, University of Colorado at Boulder, 1984

Certified Public Accountant States of Colorado and California

Chartered Global Management Accountant (CGMA), American Institute of Certified Public Accountants

Aperture, LLC (formerly QSI Consulting, Inc.), Mar. 2025-Present, Senior Vice President

QSI Consulting Inc., 2000-Feb. 2025, Chief Financial Officer

AT&T Corporation, 1996-2000, Financial Manager

AT&T Wireless Services, 1995-1996, Marketing Analyst / Planner

E. & J. Gallo Winery, 1991 – 1995, Senior Financial Analyst

Century 21 Real Estate Corporation, 1987-1991, Financial Analyst

Deloitte LLP, 1985-1987, Audit-in-Charge

Member, American Institute of Certified Public Accountants
(AICPA)

Member, AICPA Forensic and Valuation Services Section

Toastmasters International: Competent Toastmaster (CTM); past Club President and Assistant Area Governor

Expert testimony

Economic damages

Forensic accounting analyses

Due diligence

Witness training

Litigation support

Cost modeling

Cost of performance & apportionment

Operational and jurisdictional cost analyses

Building business intelligence platforms