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David M. Duffus

412 697 6404

David is a partner in Baker Tilly’s forensic, litigation and valuation services team. With 25 years’ experience, David specializes in applying forensic accounting techniques for damage analysis and valuations. Additionally, David provides services related to fraud and forensic investigations. David regularly works with organizations within the following industries: manufacturing, financial services, insurance, healthcare, higher education, real estate and construction. Prior to joining Baker Tilly, he led his own business and worked in the dispute analysis and investigations practice at an international accounting and consulting firm.


  • Works on complex litigation services, forensic accounting and valuation services assignments for businesses
  • Serves as an expert witness and provides deposition testimony in state and federal court and in alternative dispute settings
  • Has testified over 50 times, including more than 25 times at trial
  • Works extensively with counsel through all phases of the litigation process, from discovery through expert testimony
  • Oversees assignment planning, supervision of staff, performing analyses, discovery assistance, and expert testimony for the forensic, litigation and valuation services practice in Pittsburgh
  • Performed forensic analysis surrounding more than $300 million in debt accumulated on the Harrisburg Resource Recovery Facility to help constituencies understand root causes
  • Provided expert witness testimony at trial on behalf of a majority shareholder in connection with a shareholder dispute surrounding the value of a home health services company
  • Performed lost profit analysis, and provided expert witness testimony at trial for a large manufacturer of rail cars in connection with a matter dealing with alleged contract breaches and offshore supply chain issues


  • American Institute of Certified Public Accountants (AICPA)
  • AICPA Economic Damages Task Force (Chair)
  • AICPA ­Forensic and Litigation Services (FLS) Committee
  • AICPA ­Certified in Financial Forensics (CFF) Champion Program
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Association of Certified Fraud Examiners
  • Turnaround Management Association, Pittsburgh Chapter Board of Directors

Thought Leadership

  • Co-authored “Discount Rates, Risk, and Uncertainty in Economic Damages Calculations,” AICPA, Forensic & Valuation Services Section, Practice Aid
  • Co-authored “Attaining Reasonable Certainty in Economic Damages Calculations.” AICPA, Forensic & Valuation Services Section, Practice Aid
  • Co-Presented “Using Models to Optimize Revenues & Contain Costs” to the Association of Independent Colleges & Universities of Pennsylvania
  • Presented “Investigating & Preventing Fraud in Government” at the Pennsylvania State Association of County Controllers
  • Presented “Effective Niche Marketing/Selling” at the Texas Society of Certified Public Accountants’ CPA Expo
  • Co-Presented “Attaining Reasonable Certainty in Damages Calculations” at the American Institute of Certified Public Accountants’ National Forensic and Valuation Services Conference
  • Presented “Applying Specialized Expertise to Client Issues” at the Penn State Beaver Fall 2013 Certified Public Accountant Series
  • Presented “Business Valuation Considerations in Shareholder & Partnership Disputes,” at the Pennsylvania Bar Institute Business Divorce Seminar
  • Presented “Red Flags of Fraud,” at the Penn State Greater Allegheny Certified Public Accountant Series


University of Pittsburgh
Bachelor of Arts
Master of Business Administration