Our Team

CPAs and Attorneys with extensive experience in Trust and Estate Accounting and Testimony, Commercial Civil and Marital Dissolution Expert Testimony, and Tax & Financial Planning

Over 50 Years of Combined Experience

Skorheim & Associates is an accounting and business consulting firm with a substantial emphasis in the area of financial analysis and business valuation relating to commercial damages and losses.

The Firm’s services include forensic accounting, damages analysis, expert testimony, business valuation, fraud investigations, commercial insurance claims, risk management, accounting, tax and business consulting services.

The Firm is managed by Jim Skorheim who has been described by the Orange County Bar Association as “Orange County’s top financial expert witness.” 

Jim and his staff have handled a myriad of business related litigation issues including damages, alter ego, corporate governance, partner/shareholder disputes, breach of fiduciary duty, business interruption, breach of contract, fraud, unfair competition, securities, infringement and other economic, accounting, finance, tax and business issues.

Our Professionals also provide tax, accounting, and financial planning services.

Meet The Team


Jim M. Skorheim


E: jim@skorheim.com
DL: (949) 438-7431

Jim Skorheim has been described by the Orange County Bar Association as “Orange County’s top financial expert witness.” He has extensive courtroom experience and has served in over 300 business litigation cases. Jim was the plaintiff’s damages expert in the Beckman v Flextronics case which resulted in the largest jury verdict in Orange County history. He has been instrumental in numerous defense verdicts as well. In all, Jim has assisted his clients obtain over $1.5 billion in verdicts, settlements and arbitration awards. He has also served as an arbitrator, mediator and accounting referee in a variety of matters.

Jim is a former partner with Deloitte and Moss Adams and is a CPA, attorney, Certified Fraud Examiner, Certified Valuation Analyst, and Chartered Global Management Accountant. During Jim’s 35+ years in practice he has developed expertise in accounting and auditing, securities analysis, taxes, financial and estate planning, business valuation, business consulting, mergers & acquisitions, due diligence, corporate governance, and risk management services for both public and private companies.

Jim is a member of the Board of Directors of a publicly-held private equity investment company and is Chair of the Company’s Audit & Enterprise Risk Committee and a member of its Investment Committee. He is a registered Investment Adviser Representative and a member of a Registered Investment Adviser.

Jim’s clients have spanned virtually all major industries including real estate, financial services, retail, healthcare, manufacturing, distribution, technology and services. He has served in a wide variety of litigation matters including breach of contract, business torts, lost profits, business valuation, alter ego, fraudulent transactions, wage and hour claims, unfair competition, fiduciary duty, IP infringement, trade secrets, officers’ and directors’ practices, commercial insurance claims, partner/shareholder disputes, wrongful termination, corporate governance and business practices. Jim has been a lecturer on commercial damages and other financial topics.


Attorney at Law (JD)
Certified Public Accountant/Accredited in
Business Valuation/Certified in
Financial Forensics (CPA)
Certified Fraud Examiner (CFE)
Certified Valuation Analyst (CVA)
Chartered Global Management Accountant
Registered Investment Adviser Representative
(CRD# 6384054)

Additional Resources

Jim Skorheim’s Curriculum Vitae
See Linkedin Profile

James M. Skorheim


E: james@skorheim.com
DL: (949) 438-7432

James Skorheim is a Certified Public Accountant (CPA), Certified Valuation Analyst (CVA), Chartered Global Management Accountant (CGMA), and a Registered Investment Advisor Representative. James has been hired to provide financial and accounting expert witness testimony on corporate dissolution, shareholder disputes, inaccurate books and records, and wrongful termination matters. James has extensive experience in calculating lost profits, damages, lost wages/wage and hour claims, has assisted Trustees in bankruptcy and directors’ and officers’ fiduciary duty litigation, trust disputes, franchise fee audits/litigation, as well as performed numerous private equity business valuations for purposes of litigation, eminent domain, and mergers and acquisitions.

James enjoys spending his time outside of work with his wife, daughter, and 3 step-sons. He enjoys seeing the country in his RV, where he works from the road, fishing, and playing golf. James also enjoys helping the Orange County Bar Foundation by serving on the golf tournament committee, and just generally meeting and mingling with the other members for a great cause.


Certified Public Accountant (CPA)
Certified Valuation Analyst (CVA)
Chartered Global Management Accountant (CGMA)
Registered Investment Adviser Representative
(CRD# 6384003)

Additional Resources

Curriculum Vitae
See Linkedin Profile


Jonathan M. Skorheim


E: jon@skorheim.com
DL: (949) 438-7433

Jonathan Skorheim is an attorney licensed to practice in all courts of the State of California as well as the Federal Central District of California, he is a Certified Public Accountant, and Certified Valuation Analyst.  Jon graduated from the University of the Pacific, receiving a Bachelor of Science in Business Administration with a concentration in accounting.  He then went on to practice forensic accounting for four years while obtaining his CPA license prior to attending law school at the Dale E. Fowler School of Law at Chapman University where he earned his Juris Doctorate with an emphasis in Business Law.  After law school, Jon practiced Family Law Litigation with one of Orange County’s most prominent family law firms.

Jon has substantial experience handling financial damages analyses, business valuation, and fraud investigations. He has worked in numerous industries including financial services, real estate, manufacturing, retail, distribution, professional services, health care and technology. During law school, Jon served as a law clerk for the Orange County District Attorney’s Office Major Fraud Unit. In that capacity he assisted deputy and supervising DA’s develop fraud and embezzlement cases. He also made appearances in court and assisted investigators execute search warrants and document seizures of computers and other case evidence.  After law school, Jon practiced in the field of family law litigation, focusing on financial issues, self-employed individuals, and business valuation cases.  As part of practicing family law, Jon was exposed to litigation at a high level, filing motions, writing briefs, propounding and responding to discovery, taking and defending depositions and appearing in Court for various issues dealing with custody, child support, spousal support, property division, attorney fees, and sanctions.

Jon enjoys spending his free time with his wife and dog, JD, in Carlsbad, California.  He enjoys golfing, hiking, and paddle surfing, and is actively involved with the Orange County Bar Foundation, serving on its Associate Board of Directors, where he has served as Treasurer and President.  Jon is a Co-Chair of the Orange County Bar Foundation Golf Tournament Committee and is a member if its Audit Committee.


Attorney at Law (JD)
Certified Public Accountant (CPA)
Certified Valuation Analyst (CVA)

Additional Resources


Curriculum Vitae
See Linkedin Profile

Representative Clients

Aitken Aitken Cohn
Allen Matkins LLP
Berger Kahn, A Law Corporation
Call & Jensen
Callahan & Blaine
Foley & Lardner, LLP
Greenberg Traurig, LLP
Haynes & Boone LLP
Irell & Manella LLP
Jackson Tidus
Jones Day
K & L Gates
Latham & Watkins LLP
Manatt, Phelps & Phillips, LLP
Millberg LLP
Morgan, Lewis & Bockius
Morrison & Foerster
Newmeyer & Dillion, LLP
Newport Trial Group
O’Melveny & Myers
Paul Hastings
Payne & Fears, LLP
Rutan & Tucker
Sheppard, Mullin, Richter & Hampton LLP
Sidley Austin, LLP
Snell & Wilmer
Stradling Yocca Carlson & Rauth
The Robinson Firm, Inc
Troutman Sanders LLP
Weintraub Tobin
Wesierski & Zurek, LLP


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