Supporting Your Case through Objectivity and Sound Judgment, Clear and Concise Reporting, and Credible Expert Testimony

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Forensic Accounting Services for Litigation Attorneys and Their Clients

Services

Business Valuations

Our business valuations involving shareholder, commercial, or estate disputes, business interruption claims and other matters before the court are based on our objectivity and sound judgment.

Lost Profits, Economic Damages, Business Interruption

We perform lost profits and economic damage calculations, including business interruption claims, for both Plaintiffs and Defendants. We not only address key issues, but also raise other questions that otherwise may not have been considered.

Fraud Investigations

As Certified Fraud Examiners, we are fact-based storytellers. We perform fraud investigations through the latest data mining and analytics techniques that allows us to focus on the critical few transactions among the trivial many.

Client Testimonials

William Gagliardino

"Jim was thorough and insightful in his work. I would recommend InTune for any forensic accounting needs."

Michael Betts

"We used InTune for consulting and expert witness services in a case involving accounting malpractice claims. InTune and Jim were everything we could have wanted for the engagement - timely, high quality service at reasonable rates. We would highly recommend InTune and look forward to working with Jim in the future."

William Wyrick

"Jim did a great job for our clients. He was attentive, responsive and extremely detail oriented. He continues to support their business interests and I would highly recommend him to anyone needing detailed review of company finances, virtually to the level of an actual audit. He will not let go till he finds the answers."

We make the complex understandable.

We’re not just number crunchers. We dive deep into your case and make the complex understandable through visual reports and clear and concise expert testimony. Moreover, we raise questions that otherwise may not have been considered.

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Our experience and expertise are second to none.

For more than 20 years, our 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 streamlined issue resolution through arbitration and mediation.

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Meet The Owner

Jim Loeffler, CPA, CFE, MBA

Jim routinely brings his forensic accounting expertise to bear in matters involving shareholder disputes, economic damages (e.g., lost profits), business interruption, employment claims, incentive compensation disputes, fraud examinations, business valuations, and other situations that demand rigorous analysis and the ability to make the complex understandable in a court of law. He has worked with the FBI, served as a Receivership Accountant, and has testified as an expert witness. Jim routinely addresses the business community on such topics.

Jim’s representative engagements and publications and speaking engagements are listed below.

Jim has more than thirty years of experience in accounting and finance, which includes leadership roles with EY, The Campbell Soup Company and MBNA America (Bank of America). Now in his fourth decade as a CPA, Jim founded InTune Business Advisors LLC in 2004, a boutique firm that focuses on growth and exit planning for manufacturing business owners and forensic accounting for litigation attorneys and their clients.

An entrepreneur himself, Jim understands that manufacturing owners know their businesses better than he ever will. This is why he’s so excited to bring his expertise and experience to bear when they decide to make one of the most important financial decisions in their life: Buying or selling their business. Jim addresses complex corporate finance issues, performs due diligence and business valuations, and advises clients on both buy-side and sell-side transactions. His financial and data modeling expertise extends beyond valuations and projections to include complex statistical analyses. Additionally, as a process improvement expert, Jim brings a unique perspective that clients leverage to drive business value.

A graduate of John Carroll University with a double major in Accounting and Finance and The University of Pittsburgh’s Joseph M. Katz Graduate School of Business, Jim is an active member of the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners. An avid musician, Jim can be found playing his bass or crunching guitar chords when he’s not crunching numbers. Jim can be reached at 412-400-7548 or [email protected].

Representative Engagements

Testified as an expert witness in the defense of landlord client with respect to lost business profits suffered by tenant in Allegheny County, PA Court of Common Pleas

Calculated lost profits of a business interruption dispute on behalf of the landlord defendant: Issued rebuttal report in response to plaintiff’s claim of total business loss

Performed forensic accounting and testified as an expert witness on behalf of a 50% owner of a medical business pursuant to fraud and mismanagement perpetrated by co-owner: Analyzed bank statements, credit card statements, Amazon points data, and other information to identify potential non-business charges; constructed and analyzed database of questionable transactions as to business vs. personal; drafted reports regarding economic damages, tax impact of non-business expenses, distribution true-ups, and other critical issues; worked with corporate tax attorney to ensure non-business expenses were properly stated and classified

Calculated economic damages for an individual as the result of a work-related injury, in the form a rebuttal report: Worked closely with insurance adjuster and defense attorney; challenged key assumptions underlying the plaintiff’s report through review of tax returns, IME reports, vocational rehabilitation report, Markov Model tables, ECI, CPI and other information

Performed business valuation for lost business value as a result of fraud committed by controller: Reconstructed financial statements from long-bankrupt printed circuit board company and performed business valuation assuming the fraud was discovered three years earlier by the client’s outside accounting firm; prepared for providing expert testimony regarding business valuation

Calculated economic damages stemming from a cyberattack on an engineering services firm: Analyzed hours, billing rates, utilization, and other data; interviewed management and reviewed and discussed cyberattack report with cyber expert

Performed business valuation of a real estate partnership to resolve litigation on behalf of a minority owner

Calculated economic damages stemming from storm damage to one location of a large self-storage company: Analyzed pre- and post-event capacity, pricing, and other statistics, compared historical budget vs. actual performance and calculated and analyzed statistics to assess reasonableness of loss

Provided expert testimony via deposition and analyzed complex datasets and related information pursuant to Plaintiff’s claim of unpaid compensation from Defendant’s compensation plan: Interpreted compensation plan and created decision maps to describe nature and extent of compensation owed

Served as Unsecured Creditors Committee Representative overseeing a concrete and gravel company in Chapter 11 bankruptcy: Performed annual inspection of books and records to ensure payments to unsecureds are timely and accurate; evaluated merits of selling assets and addressed other issues

Provided expert testimony and other litigation support to plaintiff in Lisa Martinez, et al., Plaintiffs vs. Christian Financial Management Corp., et al., Defendants, GD No. 12-018763 Court of Common Pleas, Allegheny County, Pittsburgh, Pennsylvania: Testified as expert for Plaintiffs who sought injunctive relief from Defendants re-issuing over 3,000 W-2s for care workers for the 2012 tax year

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 net wages; produced over 3,000 W-2s for 2012; filed all federal, state and local payroll tax returns for over 1,800 consumer-employers for 2012 and the first two quarters of 2013, including provisions for PA Act 32; structured the payments of $5.3 million in tax distributions to federal, state and local taxing authorities

Provided forensic accounting pursuant to the settlement of family estate

Provided forensic accounting for an insurance defense of a business owner pursuant to a lawsuit brought by unsecured creditors: Analyzed financial records, emails and other evidence surrounding key events in order to evaluate the nature, timing, and extent of company insolvency

Provided forensic accounting and litigation support for a major creditor, pursuant to the misapplication of funds and possible fraud perpetrated by business owners: Documented a thorough understanding of complex entity structures, bank accounts and the nature, timing and extent of cash flows; acquired and preserved data from company accounting system and created comprehensive database of financial transactions; analyzed and documented cash flows, payables, owner salaries and equity, and created visual maps and presentations of payments made in violation of loan agreement provisions; advised senior management, outside counsel and FBI on fraud implications

Publications and Speaking Engagements

Speaker, National Fraud Directors Conference, Forensic Accounting for Claims, Fraud, and Regulators, September 2024

Speaker, The Forensic Accountant’s Role in Business Interruption Claims, Henderson Brothers Insurance, January 2019

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

Panelist, Budgeting for Improved Results Addressed Corporate Counsel Magazine’s Controlling Legal Costs conference, December 200

Speaker, The Great Contract – Operational Process Divide, International Association of Contract and Commercial Management (IACCM), April 2009 (mitigating contract performance risk by linking contract negotiations to operational process improvement)

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 (Focus of the financial investigator, including data mining and analysis, and communication with other experts throughout the investigation, etc.)