David Duffus
Partner HKA
- Pittsburgh PA
Forensic accounting partner specializing in economic damages, business valuation and complex commercial disputes.
Media
Social
Biography
David has testified as an expert at deposition, trial and in alternative dispute settings more than 125 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.
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.
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.
David is a certified public accountant (CPA) licensed in Pennsylvania and a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA), the Association of Certified Fraud Examiners (ACFE) and the Turnaround Management Association. He acts as an instructor for the AICPA expert witness skills training program 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.
INDUSTRIES SERVED INCLUDE:
Buildings | Financial Services | Healthcare & Life Sciences | Industrial & Manufacturing | Mining & Metals | Oil & Gas | Real Estate & Tourism | Transportation Infrastructure
Areas of Expertise
Highlights
- Certified Public Accountant licensed in Pennsylvania.
- Proven as a credible expert witness under cross-examination.
- More than 250 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.
- Recognized by Forbes as one of America’s Best-in-State CPAs and one of America’s top CPA experts for valuations.
Professional Recognition
Forbes
- America’s Best-in-State CPAs
- America’s Top CPAs for Valuations
Lexology Index
- Client Choice - Commercial Litigation
- Commercial Litigation
- Consulting – Financial Advisory and Valuation – Quantum of Damages
Qualifications
- CPA - Certified Public Accountant
- CFF - Certified Financial Forensics
- CFE - Certified Fraud Examiner
- ABV - Accredited in Business Evaluation
Professional Memberships
AICPA
American Institute of Certified Public Accountants
TMA
Turnaround Management Association
PICPA
Pennsylvania Institute of CPAs
Expert Testimony
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.
Event Appearances
Economic Damages Track
AICPA Expert Witness Skills Workshop Washington DC
2026-09-14
Education
University of Pittsburgh
MBA
Accounting and Finance
University of Pittsburgh
BA
Economics and Political Science

