Forensic Accounting

Get InTune with the Financial Issues That Drive Your Case

For more than a decade, attorneys and clients have turned to InTune Business Advisors LLC for sound judgment and objectivity for matters in dispute.  Led by James A. Loeffler, a CPA, CFE and MBA with more than 25 years of experience, we offer an extensive range of forensic accounting services.  Our clients have included financial institutions, insurers, business owners and individuals.  Our services include:

  • Valuations
  • Economic Damages
  • Bankruptcies and Receiverships
  • Fraud Investigations
  • Other Litigation Support
  • Expert Witnessing

Why InTune

Education and Experience.  Mr. Loeffler graduated cum laude from John Carroll University with a double major in Accounting and Finance.  He earned his MBA with a Concentration in Finance from the University of Pittsburgh Joseph M. Katz Graduate School of Business on a full-tuition, merit-based scholarship. Mr. Loeffler spent four years at EY, and subsequently held leadership positions at Campbell Soup Company and MBNA America (Bank of America).  He returned to his native Pittsburgh and was Director of Finance for two companies before founding InTune Business Advisors in 2004.  Since then, he has worked with the managing partners of some of Pittsburgh’s most prestigious law firms.  His industry experience includes technology, manufacturing, healthcare, energy, construction, transportation, funeral homes and government.

Expertise.  Mr. Loeffler passed the uniform CPA examination 1992 and earned the Certified Fraud Examiner (CFE) designation in 2006.  He has developed complex financial models for valuations, tax issues, and other questions before the court.  He has exceptionally strong data mining and analytical skills that allow him to rapidly separate the critical few transactions from the trivial many, and he possesses a comprehensive understanding and application of statistical methods.  He has testified as an expert witness, and is a frequent writer and speaker on litigation topics.  This expertise, combined with unique insight, sound judgment and objectivity, is a hallmark of the value Mr. Loeffler brings to clients.

Results.  Mr. Loeffler’s relentless focus on acquiring, analyzing and presenting relevant information in an objective, effective and efficient manner has resulted in favorable outcomes and increased settlement leverage, the orderly distribution of assets, and more collaborative issue resolution through arbitration and mediation.

Integrity.  Mr. Loeffler has a strong commitment to ethics, transparency and being fair in all dealings with clients and other professionals.  He insists that those working for him adhere to these same values.  He currently serves on the Audit Committee of North Hills Community Outreach, an interfaith charitable organization.

Representative Engagements

  • Performed valuation of manufacturer to aid in settlement negotiations, pursuant to recovering funds transferred to valuation subject prior to bankruptcy


  • Performed valuation of closely held energy business to value units held in trust


  • Provided forensic accounting for the defense of a business owner against a suit brought by unsecured creditors, to determine nature and timing of payments surrounding company insolvency


  • Performed fraud examination for a bank, involving the misapplication of funds by real estate developers:  Explained the structure and use of complex entity structures and bank accounts, along with the nature, timing and extent of cash flows; created visual maps and presentations of payments made in violation of loan agreement provisions; presented case to DOJ


  • Serve as Unsecured Creditors Committee Representative overseeing a concrete and gravel company under Chapter 11 bankruptcy protection:  Perform annual inspection of books and records to ensure payments to unsecureds are timely and accurate; evaluate merits of selling assets and address other issues


  • Served as Receivership Accountant for a $20 million Pennsylvania PPO:  Constructed and maintained a comprehensive database of nearly 125,000 billing and payment transactions, which required computer programming and the standardization of consumer and care worker demographic information; directed the billing and collection of $6.7 million; coordinated the payment of $1.8 million in wages; produced over 3,000 W-2s; filed all federal, state and local payroll tax returns for over 1,800 consumer-employers, including provisions for PA Act 32; structured tax payments to federal, state and local taxing authorities


  • Provided expert testimony and other litigation support to plaintiff in wage dispute

Publications and Speaking Engagements

  • Speaker, Fraud Prevention and Detection, Pittsburgh Institute of Mortuary Science, March 2015


  • Panelist, Strategic Use of Receivers to Deal with Troubled Assets, NAIOP Pittsburgh Chapter Year-End Conference, December 2013


  • Author, Think Visually During Fraud Examinations, Pennsylvania Institute of Certified Public Accountants, December 2010 and subsequently published in the Pennsylvania Bar Association’s Pennsylvania Family Lawyer, March 2011


  • Panelist, Crisis Management, Claims and Litigation Management Alliance Annual Conference, March 2010


  • Speaker on two topics, Fraud Detection and Trends in IT Security, Ohio Society of Certified Public Accountants Banking Conference, August 2007


  • Panelist, Fraud and Forensic Accounting in a Turnaround Context, Turnaround Management Association, Pittsburgh Chapter, April 2006 (various digital forensic techniques applied in a fraud investigation, including hard drive cloning, forensic analysis, chain of evidence, etc.)


  • Speaker, Fraud Investigations:  The Financial Expert’s Perspective, Pittsburgh Chapter of the International Association of Special Investigative Units, January 2006

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