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Unjust Enrichment, Ill-Gotten Gains, Defendant’s Profits, and Disgorgement: a Primer for Forensic Practitioners | FVS webcast archive

Mar 20, 2025 · 1 hour 4 min watch

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CPAs engaged in damages consultations often analyze harm suffered by one party due to the “bad acts” of another (the “wrongdoer”).

In commercial disputes, this typically involves assessing the injured party’s losses (for example, lost profits) caused by the wrongdoer’s bad acts.

However, depending on the nature of the claims being asserted, the measure of recovery available to the injured party may be quantified as the benefit received by the wrongdoer (for example, the unjust enrichment or ill-gotten gains). Under

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