J.S. Held is a global consulting firm that combines technical, scientific, financial, and strategic expertise to advise clients seeking to realize value and mitigate risk. Our professionals serve as trusted advisors to organizations facing high stakes matters demanding urgent attention, staunch integrity, proven experience, clear-cut analysis, and an understanding of both tangible and intangible assets. The firm provides a comprehensive suite of services, products, and data that enable clients to navigate complex, contentious, and often catastrophic situations.


More than 1,500 professionals serve organizations across six continents, including, 81% of the Global 200 Law Firms, 70% of the Forbes Top 20 Insurance Companies (85% of the NAIC top 50 Property & Casualty Insurers), and 65% of the Fortune 100 Companies.


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Top 40 Under 40, National Association of Certified Valuators and Analysts

Standing Ovation Award, American Institute of Certified Public Accountants

 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

Using a Consulting Expert’s Assistance

Making the Most of Your Expert

Using a Consulting Expert’s Assistance to Take Effective Depositions

Ghostwriting Expert Report a Remarkable Breach of Ethics and Protocol

Deconstructing Overhead Costs

Certified Public Accountant

Accredited in Business Valuation

Certified in Financial Forensics

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.

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