James W. McCurley

James W. McCurley



+1 (916) 637 9052

Leave a messagearrowCreated with Sketch.

Jim McCurley is a director with Baker Tilly’s forensic, litigation and valuation services practice.

As a forensic accountant, Jim relishes the variety of his work. Every engagement is interesting, with different types of data and unique personalities to navigate. Clients value Jim’s ability to explain complex financial analysis in a way that makes sense to each client, insured, judge or jury. Jim has worked extensively with insurance companies and attorneys providing quantification of economic damages and litigation support services. Working on behalf of insurers, Jim’s independent analysis measures damages in direct first party losses, including business interruption, property loss and other associated losses. He is often engaged by attorneys to evaluate damages in personal injury and other commercial disputes. Jim has also worked on behalf of the California Attorney General’s Office to quantify damages in claims filed against the state.

  • Analyzing a multimillion dollar claim for the loss associated with theft from a large construction firm through the unauthorized use of company gas credit cards. Assisted in identifying the scheme used by multiple company employees who sold access to stolen credit cards. Analysis of the data cleared some employees and implicated others, including the ringleader. RGL’s reporting established the amount of loss and aided the criminal case against the suspect employees
  • Assisting insurance carriers with the measurement of business interruption and extra expense losses incurred by multiple businesses following a large mall fire in Northern California. The analysis required consideration of multiple factors and situations: losses for businesses that were well established and those that were preparing to open, outages ranging from 2 weeks to 12 months, and businesses who experienced total suspension of operations and those who established temporary locations to mitigate damages. Loss calculations were complicated by the impacts of a significant economic downturn and subsequent recovery
  • Quantifying losses in delayed startup claims filed by a vegetable oil manufacturing plant due to equipment damaged during construction. RGL’s analysis included a review of the purchase price of various oils vs the manufacturing costs despite there being no manufacturing history for the company. Our review identified a significant overstatement of the delay claim due to concurrent, unrelated construction delays
  • Testifying in litigation arising from the alleged contamination of a startup winery’s initial vintage. Contamination allegedly occurred during the fermentation stage that resulted in the wine being sold for salvage value. Analyzed the resulting claims for the value of the damaged product and potential future losses due to damaged reputation. Our analysis identified significant overstatement of the claimed selling price based on market analysis and understatement of uninsured production costs
  • Assisting an insurer in the measurement of business interruption and extra expense losses following a fire that damaged a significant portion of a large Nevada hotel/casino. Complicating factors included the projecting of income and expense over an extended period while considering the potential impact of local and regional events and navigating the interrelationship between room and gaming revenue/profits. RGL was able to successfully navigate claim complications with the insured and its agents
  • Certified Public Accountant, California
  • American Association of Certified Public Accountants, member
  • California Society of Certified Public Accountants, member
  • Jim has been designated as an expert witness in California Superior and Federal Court. He has provided expert testimony at depositions, trials and arbitration hearings throughout Northern California on a variety of cases including loss of profits; past and future wage loss associated with personal injury and wrongful termination; marital dissolution; shareholder and contract disputes


Bachelor of Science in accounting

Rutgers University

(New Brunswick, New Jersey)