Image of Thomas E.  Unke

Thomas E.  Unke

Partner, CPA
608 240 2394

Tom Unke, partner, team leader for the energy and utilities team, has been with Baker Tilly Virchow Krause, LLP since 1991. He specializes in serving the financial and operational needs of the utility industry. Specific focus areas include renewable energy development, financial due diligence, litigation support, audit and accounting, strategic planning, and joint-costing analyses.


  • Involved with emerging market issues relative to contract or litigation support
  • Involved with the electric energy markets including MISO, NYISO, ERCOT, and others
  • Develops cost sharing methodologies for cities, townships, and villages in order to price joint services including wastewater treatment and water distribution services
  • Develops cost-of-service models and rate design concepts used to attract and retain large industrial customers and send proper price signals necessary to enhance the customer’s effectiveness and efficiency
  • Prepares econometric forecasts of sales, revenues, expenses, and other operational components necessary to predict the timing of rate adjustments, project financing, and cash flow
  • Completes financial evaluations to determine effect upon utility and city earnings, cash flow, and levy needed when assessing options to construct, retire, replace, or abandon utility infrastructure
  • Develops activity-based models used to price utility services including marginal, embedded, incremental, and fully-loaded recovery of cost pricing strategies
  • Facilitates focus group discussions regarding strategic and operational initiatives including new business ventures and process change or development
  • Provides expert testimony before state regulatory agencies on electric, water, and wastewater utility revenue requirements; cost of service; and rate design issues


  • American Institute of Certified Public Accountants
  • Wisconsin Institute of Certified Public Accountants
  • American Public Power Association
  • Various state utility organizations

Thought Leadership

  • Frequent speaker both regionally and nationally on pricing of utility services, financial planning for utilities, creative and innovative financial reporting tools, rate unbundling, budgeting, and various accounting topics
  • Authors various articles on topics related to the utility industry


University of Wisconsin–Eau Claire
Bachelor of Business Administration in Accounting and Business Finance