
Jonathan Couchman, CPA, CFF, ABV
Managing Director J.S. Held LLC
Biography
Jonathan Couchman, CPA, CFF, ABV joined J.S. Held in March of 2022 as part of J.S. Held's acquisition of Ocean Tomo. Johnathan has extensive experience in providing consulting services related to every phase of the litigation process. He has testified in federal court on various accounting, economic, and financial issues in the context of damages and also provided assistance to counsel in cross-examining opposing expert witnesses. In addition, Jonathan has prepared expert reports, performed complex financial modeling, and directed various aspects of the discovery process including cost audits and document reviews.
Jonathan’s recent experience includes evaluation of economic damages resulting from an alleged breach of contract between multiple nuclear utilities and the United States Department of Energy, analysis of claimed lost profits related to alleged interference with the operation of a retail seafood market, evaluation of a claim regarding misrepresentation of a contract for operations and maintenance services at several U.S. Naval bases, and evaluation of alleged incremental cost damages related to inspections and repairs of offshore natural gas rigs.
Jonathan serves on the AICPA’s Economic Damages Advisory Panel, a think-tank created to provide high-level thought leadership around current damages-related issues impacting the profession. He also formerly co-chaired the Damages Subcommittee of the Expert Witnesses Committee of the American Bar Association’s Section of Litigation. Prior to joining Ocean Tomo, a part of J.S. Held, Jonathan worked at Arthur Andersen in its consulting practice in Washington, DC.
Jonathan’s recent experience includes evaluation of economic damages resulting from an alleged breach of contract between multiple nuclear utilities and the United States Department of Energy, analysis of claimed lost profits related to alleged interference with the operation of a retail seafood market, evaluation of a claim regarding misrepresentation of a contract for operations and maintenance services at several U.S. Naval bases, and evaluation of alleged incremental cost damages related to inspections and repairs of offshore natural gas rigs.
Jonathan serves on the AICPA’s Economic Damages Advisory Panel, a think-tank created to provide high-level thought leadership around current damages-related issues impacting the profession. He also formerly co-chaired the Damages Subcommittee of the Expert Witnesses Committee of the American Bar Association’s Section of Litigation. Prior to joining Ocean Tomo, a part of J.S. Held, Jonathan worked at Arthur Andersen in its consulting practice in Washington, DC.
Industry Expertise
Financial Services
Areas of Expertise
Litigation Consulting
Financial Modeling
Forensic Accounting
Economic Damages Analysis
Lost Profits
Valuation
Accomplishments & Recognitions
Top 40 Under 40, National Association of Certified Valuators and Analysts
2016
Standing Ovation Award, American Institute of Certified Public Accountants
2015
Event Appearances
How to Use Your Expert to Efficiently Achieve Maximum Positive Results
2017 | American Bar Association – Section of Litigation Annual Conference
Affiliations
- American Institute of Certified Public Accountants : Economic Damages Advisory Panel Member · Jan 2021 - Present
- American Bar Association : Section of Litigation Expert Witnesses Committee - Co-Chair of Damages Subcommittee · Sep 2012 - Present
- American Institute of Certified Public Accountants : Reviewer
- National Institute for Trial Advocacy: Volunteer Expert Witness for Attorney Training Programs
Articles
Using a Consulting Expert’s Assistance
Ocean Tomo2022
An expert’s value in the litigation process extends beyond their own report and testimony. Consulting experts can be used by attorneys to more completely and effectively examine both fact and opposing expert witnesses.
Making the Most of Your Expert
American Bar Association - Expert Witnesses Newsletter2017
Using a Consulting Expert’s Assistance to Take Effective Depositions
American Bar Association2017
Ghostwriting Expert Report a Remarkable Breach of Ethics and Protocol
American Bar Association2015
A recent opinion from the U.S. District Court for the Eastern District of Michigan on a motion to preclude expert testimony underscored the importance of maintaining an expert's objectivity.
Deconstructing Overhead Costs
American Bar Association – Expert Witnesses Newsletter2013
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Social
Languages
- English
Education
University of Maryland
B.S.
Finance, Accounting, Economics
2000
Licenses and Certifications
Certified Public Accountant
Certified Public Accountant (CPA)
Accredited in Business Valuation
Accredited in Business Valuation (ABV)
Certified in Financial Forensics
Certified in Financial Forensics (CFF)