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Jay Cunningham

Director, Litigation & Dispute Services, CPA/CFF, CVA, MAFF

Jay Cunningham is a director in Katz, Sapper & Miller’s Litigation & Dispute Services Group. Jay helps clients navigate litigation and other disputes using financial forensics and commercial damage analyses, often serving as an expert witness. His dispute advisory experience includes all aspects of the litigation process – from discovery and damage analysis to providing deposition and trial testimony and demonstrative evidence. Jay’s expertise covers disputes or litigation involving breach of contract, breach of non-compete agreements, insurance claims, intellectual property, shareholder disputes, wrongful death/personal injury, and wrongful termination. In addition to performing industry and market analyses, Jay has extensive experience in calculating damages based on lost sales, profits, and cash flows as well as incremental profits, reasonable royalties, unjust enrichment, and valuations.

Jay has worked with public and privately held companies in several industries, including automotive, consumer products, electrical components, financial services, manufacturing, pharmaceuticals, social networking websites, and telecommunications. Prior to joining the firm, he served as director in the forensic and litigation consulting practice in one of the world’s largest financial advisory and management consulting firms, and he worked in the forensic dispute advisory services practice at a Big Four firm.

Jay earned a Bachelor of Science degree in accounting as well as a Master of Science degree in professional accountancy from Murray State University. In addition to being a Certified Public Accountant, Jay holds the designations of Certified in Financial Forensics, Certified Valuation Analyst, and Master Analyst in Financial Forensics.

Jay is a member of the American Institute of CPAs (Forensic and Valuation Services Section), the Indiana CPA Society, and the National Association of Certified Valuators and Analysts.

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