Harris L Devor

Harris L Devor

CPA, Partner

2000 Market Street
Suite 500
Philadelphia, PA 19103
p 267.886.1101
f  215.496.9604

Harris Devor, a partner at Friedman LLP, is nationally recognized as both an audit and forensic/litigation support practitioner who has provided expert testimony around the country as well as internationally. He has just shy of 50 years of extensive experience in applying generally accepted accounting principles (“GAAP”), generally accepted auditing standards (“GAAS”) and SEC requirements, as well as providing accounting and auditing services to smaller, privately owned businesses. He is both an audit partner and the partner in charge of the firm’s Philadelphia Forensic Accounting, Litigation Support and Valuation Service (FLVS) Practice.


As a nationally renowned expert in GAAP, GAAS and SEC requirements, Harris has served as an expert witness on behalf of attorneys involved in the complexities of litigating SEC reporting, accounting, auditing, and securities fraud matters, as well as cases involving commercial disputes, damages, lost profits, etc.

Harris’ forte is his ability to distill complex and difficult SEC/accounting/auditing concepts into clear and concise terms for courts and juries. He has served as the sole accounting and auditing expert in some of the largest, most renowned securities fraud cases of the last 20 years. Harris has taught and lectured on many topics ranging from securities law violations to accounting and auditing related subjects, including statistical sampling.

He also practices as an audit partner, leading the audit engagements on a multitude of clients in a multitude of industries throughout his long career.

His expertise includes

  • Providing expert testimony and varied litigation support services involving accounting and auditing issues and/or financial statements, SEC issues, assisting in computation of damages, and investigation of fraud allegations
  • Assisting counsel in drafting or responding to complaint allegations; review of documents and analyses; consulting with counsel regarding accounting, auditing, SEC and damages issues; assisting counsel prepare for depositions; drafting expert reports; testifying and assisting in computation of damages
  • Planning, organizing, administering, and supervising all phases of audits and other financial engagements for large to small size clients.

A detailed sampling of Harris’ litigation experience includes being retained by:

  • The Department of Justice (U.S. Attorney’s Office) as the lead accounting expert, and testifying, in the criminal fraud case against the senior management of Rite Aid Corporation in one of the largest accounting frauds in U.S. history.
  • The Texas Attorney General as the lead accounting and damages expert, testifying, in a case brought by the State of Texas against various international drug manufacturers accused of misreporting pricing to the Texas Medicaid program. Harris has also been retained by various other state attorneys general throughout the United States in similar actions with alleged damages in excess of hundreds of millions of dollars.
  • Co-Counsel for the class of shareholder/bondholder plaintiffs and testifying for three days at trial in the Southern District of New York as the sole accounting and auditing expert on behalf of the class action plaintiffs in the WorldCom/Arthur Andersen securities fraud case, believed to be the largest accounting fraud in history at that time.
  • Counsel for the shareholders in the AOL-Time Warner/Ernst & Young securities fraud case as the sole accounting and auditing expert for the class action plaintiffs.
  • Co-counsel for the shareholders and testifying in the Sunbeam/Arthur Andersen/“Chainsaw” Al Dunlap securities fraud case on behalf of the plaintiffs.
  • Co-counsel for the shareholders in the Tyco/PWC securities fraud case, as the sole accounting and auditing expert for the plaintiffs.
  • Co-counsel for the class-plaintiffs in the Lehman Brothers collapse against Ernst & Young.
  • Counsel for the Canadian Institute of Chartered Professional Accountants, as the investigator/accounting and auditing expert in its case against PWC-Toronto for its audit of the largest feeder-fund into Bernard L. Madoff investment Securities.
  • Various Counsel in cases involving the largest banks in the world and their audit firms, stemming from their role in the financial meltdown in the last decade.
  • The Securities and Exchange Commission in various cases and proceedings it has brought involving accounting/auditing violations.
  • On several occasions, as an arbitrator to study and rule on disputes centering on proper application of Generally Accepted Accounting Principles in purchase transactions as well as in determining whether earn-out thresholds have been met.
  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Ethics Committee
  • Executive Committee, Greater Philadelphia Chapter
  • Members’ Consultation Committee
  • Cooperation with the Bar Committee
  • Insolvency and Reorganization Committee
  • Forensic and Litigation Services Committee
  • Temple University accounting activities 
  • President, Gershman YM/YWHA
  • Board of Directors, Jewish Community Centers of Greater Philadelphia
  • Board of Directors, Auerbach Central Agency for Jewish Education
  • Treasurer, Executive Committee, Temple Beth Zion-Beth Israel
  • Board of Directors, Senior Law Center
  • Chairman, Greater Philadelphia AIPAC Leadership Council, as well as National Council Member
  • Board of Trustees, Federation of Jewish Agencies
  • Board of Directors, Jewish National Fund
  • Board of Directors, Jewish Federation of Greater Philadelphia
  • Board of Directors, Pennsylvania Innocence Project
  • Second Annual Community Service Award from the Department of Accounting in the Fox School of Business at Temple University