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Mark K. Roberts is a Director at IBM/ Price Waterhouse Coopers doing Government Contracts Practice in Washington DC. Mr. Roberts has over twenty-five years of experience in government contracts having worked in private industry, public accounting and at a law firm serving as a consultant and litigation specialist.  For the past twenty years he has served as a consultant and expert witness with major public accounting firms working primarily in the aerospace, defense, health care and construction industries. He assists companies in resolving complex financial and accounting issues relating to pricing, costing, and the administration of government contracts. He reviews and evaluates contractor’s accounting, estimating, contract administration and procurement systems for compliance with applicable federal procurement regulations. As well as having extensive experience in designing cost accumulation and allocation systems to ensure that costs are accumulated and allocated in uniform, consistent and accurate manner. Mr. Roberts assists legal counsel in government contract litigation involving: defective pricing, fraud, contract terminations, contract claims, bid protests, post acquisition disputes, and contract breach.