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James O’Brien

Partner, CPA CFF

Jim has over 25 years of experience in providing clients assistance with commercial damage calculations, expert witness testimony as well as complex forensic investigations.  His clients are attorneys, insurance companies, governmental agencies and public and private corporations. Jim’s client base has him providing forensic accounting and consulting services on a national platform. His clients have included insurance companies, telecommunications companies, governmental agencies and public and private corporations. He is a nationally recognized for his expertise and is frequently called on to be a speaker to professional and educational groups.  Jim has been qualified to provide expert witness testimony in state and federal courts throughout the United States. Jim also provides a significant amount of contribution to the AICPA FVS sections assisting with the fraud practice aid; lost profits practice aid, and the serving as an expert witness or a consultant.

Experience

  • Provides forensic financial consulting analyses related to matters in dispute and performing investigative services that are generally related to reconstructing financial activity related to an alleged fraudulent and/or unauthorized financial transaction
  • Assists clients with complex litigation, forensic investigations, and business disputes, and works extensively with counsel through all phases of the litigation process, from discovery through expert testimony
  • Assists clients in a variety of industries including construction, financial institutions, healthcare, insurance, manufacturing, media, technology, public sector including school district and real estate
  • Performs complex financial and forensic analysis of financial statements and tax returns; general ledgers and other original books of entry; relevant contracts and agreements; and industry data
  • Works regularly under client privilege, operating in full confidentiality, for a variety of high profile cases

Involvement

  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)

Thought Leadership

  • Co-authored “Lost Profits Calculations – Methods and Procedures”, The Comprehensive Guide to Lost Profits and Other Commercial Damages, 4rd Edition, Chapter 9 (2015)
  • Co-presented “Can XBRL Data Be Used to Detect Financial Statement Misrepresentation?,” at the American Institute of Certified Public Accountants’ Forensic & Valuation Services Conference (November 2014)
  • Co-presented “eXtensible Business Reporting Language: The Future of Financial Reporting” AICPA Webinar (September 2014)
  • Co-presented “Voices of Fraud,” Web Series AICPA Webinar (June 2014)
  • Co-presented “Voices of Fraud,” Web Series AICPA Webinar (November 2013)
  • Co-presented “Governmental and Not-for-Profit Fraud,” presented at the American Institute of Certified Public Accountants’ National Forensic and Valuation Services Conference (November 2012)
  • Co-authored “Lost Profits Calculations – Methods and Procedures”, The Comprehensive Guide to Lost Profits and Other Commercial Damages, 3rd Edition, Chapter 9 (2013)
  • Co-authored “Lessons Learned in Financial Crisis Management (Co-author), The Legal Intelligencer (2012)
  • Co-authored “Lost Profits Calculations – Methods and Procedures, The Comprehensive Guide to Lost Profits Damages for Experts and Attorneys, Business Valuation Resources, LLC”, 2011 Edition, Chapter 9 (2011)
  • Co-authored “Serving as an Expert Witness or Consultant”, AICPA, Forensic & Valuation Services Section, Practice Aid 10-1 (2010)
  • Authored “Analysis and Assumptions in Expert Opinions,” National Litigation Consultants’ Review (2010)
  • Co-authored “Lost Profits Calculations – Methods and Procedures (Chapter 5), The Comprehensive Guide to Lost Profits Damages for Experts and Attorneys, Business Valuation Resources, LLC” (2009)

Education

York College of Pennsylvania
Bachelor of Science in Accounting