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David Duffus

Partner

HKA
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Commercial Litigation
Expert Information
Qualifications BA Economics and Political Science
MBA Accounting and Finance
CPA
ABV
CFE
CFF
Professional Memberships AICPA, TMA, Pennsylvania Institute of CPAs
Industries Buildings, Financial Services, Healthcare and Life Sciences, Mining and Metals, Oil and Gas, Production and Manufacturing, Real Estate and Tourism, Transportation Infrastructure
Regional Experience Americas
Expert Highlights
  • Certified Public Accountant licensed in Pennsylvania.
  • Proven as a credible expert witness under cross-examination.
  • More than 100 expert appointments.
  • Widely experienced on complex damage and valuation issues.
  • Deep technical expertise on damage issues.
  • Author of numerous technical materials used by CPA experts.
  • Served as a neutral on multiple occasions, to resolve accounting and valuation disputes.

David Duffus is a forensic accountant with more than 25 years of experience across multiple industries. He has been retained as an expert on more than 100 occasions.

David Duffus is heralded as a “thorough, thoughtful and responsive” expert with over two decades of experience in high-value forensic accounting matters.

David has testified as an expert at deposition, trial and in alternative dispute settings more than 90 times. He has acted as an expert for disputed values of up to $275 million and for project values in excess of $300 million. He has also served as an arbitrator or neutral accountant in post-acquisition and valuation-related disputes.

Since 1992, David has specialized in working on complex litigation services, forensic accounting and valuation services assignments for businesses ranging from start-up entities to Fortune 100 companies. He has worked extensively with counsel through all phases of the litigation process and has provided expert witness and deposition testimony in matters in state and federal court, and in alternative dispute settings. Prior to joining HKA, David spent almost 17 years, including the last 15 as a partner, in Baker Tilly’s Global Forensics & Litigation Services practice.

Over the course of his career, David has developed significant experience working with clients to quantify damages in complex commercial disputes, including matters involving claims of intellectual property infringement, breach of contract, tortious interference, product liability, fraud, and breaches of restrictive covenants. He is also frequently called upon to value businesses and related ownership interests in stakeholder disputes, post-acquisition disputes and bankruptcy matters. Beyond his damages and valuation work, David has conducted forensic accounting analyses in connection with financial reporting issues, internal investigations surrounding employee misconduct, stakeholder disputes and project failures.

David is a certified public accountant (CPA) licensed in Pennsylvania and a member of the American Institute of Certified Public Accountants (AICPA) and the Turnaround Management Association. He acts as an instructor for the AICPA expert witness training programme and is certified in financial forensics (CFF), a certified fraud examiner (CFE), accredited in business valuation (ABV) and holds a master’s in accounting and finance and a degree in economics and political science.

Expert Testimony

David’s expert testimony includes:

  • United States District Court Southern District of Florida, Miami Division, Deposition
    Mainsail Parent, LLC d/b/a Aspirion, a Delaware limited liability company, and Specialized Healthcare Partners, LLC, a Florida limited liability company v. David Jewell, an individual, Michael Cameron, an individual, Alisha Mays, an individual, Megan Kelly, an individual and Ternium, LLC a Delaware limited liability company
  • United States District Court, District of New Jersey, Deposition
    New Jersey Department of Environmental Protection, Commissioner of the New Jersey Department of Environmental Protection and Administrator of the New Jersey Spill and Compensation Fund v. E.I. du Pont de Nemours and Company, The Chemours Company, The Chemours Company FC, LLC, Corteva, Inc., DuPont Specialty Products USA, LLC and DuPont de Nemours, Inc.
  • Superior Court of California, County of Sacramento, Trial and Deposition
    RL Liquidators, LLC v. First Property Realty Corporation, 221 Richards Boulevard, LLC, 221 Richards Associates, Venture Advisors, LLC Michael Geller Revocable Trust, Joel Frank Trust, and Does 1-100; and Safelite Fulfillment, Inc. v. RL Liquidators, LLC.
  • In the Circuit Court of Kanawha County, West Virginia, Deposition
    David Pulver Pray and Laura Jones Pray, et al. v. Anthony Rager, CPA, Brown, Edwards & Co., LLP, Gibbons & Kawash, A.C., Al Minor & Associates, Inc., Albert R. Minor and Michelle Scholes
  • United States District Court District of Arizona, Trial and Deposition
    Paul Johnson Drywall, Inc. v. The Sterling Group, L.P.
  • United States District Court for the Western District of Virginia, Abingdon Division, Trial and Deposition
    Jeffrey G. Neal, et al. v. Michael Neal, et al.
  • American Arbitration Association, Arbitration/Trial
    Sean Aronsen, Individually and Derivatively on Behalf of Glenco Contracting Group, Inc. v. David McGrath and Glenco Contracting Group, Inc., and ARO Construction, Inc.
  • Superior Court of New Jersey Camden County – Chancery Division, General Equity, Trial
    James R. Happold, Jr. v. Jeffrey G. Frake, Masonry Preservation Group, Inc. and MC Enterprises Properties, LLC
  • United States District Court District of Rhode Island (Providence), Trial
    Optical Works and Logistics, LLC v. Sentinel Insurance Company and The Hartford Insurance Group
  • United States District Court For The Northern District of New York, Deposition
    Michele Baker; Charles Carr; Angela Corbett; Pamela Forrest; Michael Hickey, Individually and as Parent and Natural Guardian of O.H., Infant; Kathleen Mainlingener; Kristin Miller as Parent and Natural Guardian of K.M. Infant; Jennifer Plouffe; Silvia Potter, Individually and as Parent and Natural Guardian of C.P., Infant; and Daniel Schuttig, Individually and on Behalf of All Others Similarly Situated v. Saint-Gobain Performance Plastics Corp.; Honeywell International, Inc. f/k/a Allied-Signal, Inc. and/or AlliedSignal Laminate Systems, Inc.; E.I. DuPont De Nemours and Company; and 3M Co.
  • United States District Court Eastern District of New York, Deposition
    Tony Caccavale, Anthony Mangelli, Douglas Sorbie and James Billups, Individually and On Behalf of Others Similarly Situated v. Hewlett-Packard Company a/k/a HP, Inc., Hewlett Packard Enterprise Company and Unisys Corporation
  • In the Court of Common Pleas of Bucks County Pennsylvania, Contempt Hearing
    Amres Corporation and Stephen Mark Wilson v. Kirill Ayzenberg and Kirill Ayzenberg a/k/a Kirk Ayzenberg v. Stephen Mark Wilson a/k/a Mark Wilson and Amres Corporation a/k/a Amres
  • Supreme Court of the State of New York County of New York, Deposition
    Joseph Rutigliano Individually and Derivatively as a Shareholder on Behalf of Absolute Electrical Contracting of NY Inc. for the Judicial Dissolution of Absolute Electrical Contracting of NY Inc. v. William Locantro, Robert Romanoff, EDM Electrical Contractors, Inc., Bravo Sales Group, Inc., EDM Electric, Inc. John Does 1 Through 10 and ABC Corporations 1 Through 10
  • In the Court of Common Pleas of Washington County, Pennsylvania, Trial
    Meyers Water Transfer, LLC d/b/a Hydroedge Solutions v. LOLA Energy Petroco, LLC d/b/a LOLA Energy and Pocahontas Gas, LLC v. LOLA Energy Petroco, LLC d/b/a LOLA Energy and Meyers Water Transfer, LLC d/b/a Hydroedge Solutions
  • United States District Court For the Middle District of Georgia, Columbus Division, Trial and Deposition
    American Southern Homes Holdings, LLC, et al. v. David B. Erickson, et al.
  • American Arbitration Association, Arbitration/Trial
    TMS International, LLC v. Outokumpu Stainless USA, LLC
  • American Arbitration Association International Center for Dispute Resolution, Arbitration/Trial
    Zen-Noh Grain Corporation v. Golden Oil for Extracting, Refining and Bottling Vegetarian Oils and Almagd for Extracting and Refining of Vegetarian Oils
  • American Arbitration Association, Arbitration/Trial
    Credibility Capital, Inc. v. Nu Direction Lending, LLC and Member Business Financial Services, LLC
  • United States District Court Middle District of Tennessee, Nashville Division, Deposition
    Meghan Bright as Curator of the Estate of Leonard Foote, et al. v. Brookdale Senior Living Inc.
  • State of Michigan in the Circuit Court for the County of Oakland, Deposition
    eMatrix Energy Systems, Inc. v. Lightning EMotors, Inc. v. eMatrix Energy Systems, Inc. and Linamar Corp.
  • United States District Court District of Minnesota, Trial and Deposition
    United States of America, ex rel. Kipp Fesenmaier v. The Cameron-Ehlen Group, Inc. dba Precision Lens and Paul Ehlen.
  • United States District Court For the Western District of Pennsylvania, Deposition
    Bunting Graphics, Inc., Bunting, Inc., Bunting 5720, Inc. and 712 Gum Street, LLC v. The Phoenix Insurance Company.
  • United States District Court For the Southern District of Florida, Miami Division, Trial and Deposition
    Jonathan Lord, M.D. v. University of Miami
  • Financial Industry Regulatory Authority, Arbitration/Trial
    GMS Mine Repair and Maintenance, Inc. v. Next Financial Group, Inc.
  • In the Court of Common Pleas Washington County, Ohio, Deposition
    State of Ohio ex. rel. Dave Yost Attorney General of Ohio v. E.I. DuPont de Nemours and Co., The Chemours Company, Corteva, Inc. and DuPont de Nemours, Inc.
  • Supreme Court of the State of New York County of New York, Deposition
    BHSC Global, LLC, BHSC Global Holdings, LLC, Royal SEM, LLC, Richard Thurman and Daniel Horwits v. Aprio, LLP f/k/a Habif, Arogeti & Wynne, LLP
  • Supreme Court of the State of New York County of New York, Deposition
    Brevet Direct Lending – Short Duration Fund, L.P. v. Aprio, LLP f/k/a Habif, Arogeti & Wynne, LLP
  • In Arbitration Before The Financial Industry Regulatory Authority, Arbitration/Trial
    Anna Maria Creagh, Individually and as Trustee of the Anna Maria Creagh Revocable Living Trust, Jon E. Tegethoff, Mary Anne Tegethoff, Richard W. Neuhengen and Karen M. Neuhengen v. Genevieve G. Mar and Berthel, Fisher & Company Financial Services, Inc.
  • In the Court of Common Pleas of Lancaster County, Pennsylvania, Trial
    Charter Homes at Florin Hill, Inc. v. The Florin Hill Partnership v. Florin Hills, L.P.
  • United States District Court Eastern District of Pennsylvania, Deposition
    Special Risk Insurance Services, Inc. v. GlaxoSmithKline, LLC T/A GlaxoSmithKline
  • In the Circuit Court of the Fifteenth Judicial Circuit, In and For Palm Beach County, Florida, Deposition
    88-HC Acquisition Holding LP v. Bartholomew Delsing, John F. Maloney II, A/K/A Jack Maloney and FirstLantic Healthcare, Inc.
Contact David
Location: 301 Grant Street, Suite 270
Pittsburgh, 15219
PA, United States
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