Sumner Higginbotham, CPA, CFE

J.S. Held’s Inaugural Global Risk Report Examines Potential Business Risks & Opportunities in 2024

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Sumner Higginbotham specializes in forensic accounting and analyzing economic damages, primarily in insurance losses. In this role, he evaluates loss claims for various industries, including manufacturing, apartment rentals, service industries, and restaurants. Sumner has also worked as a forensic accountant on litigation projects, researching, validating, and quantifying key figures. Sumner has further assisted in litigation by preparing final reports, graphs, and visual aids.

In addition to his work with J.S. Held, Mr. Higginbotham has three years of professional experience with Grant Thornton LLP covering a variety of projects in commercial and federal financial consulting, including financial and I.T. audit, data analytics, risk assessment and remediation of internal controls.

As a Director, Mr. Higginbotham has several responsibilities to several parties: supervisory to staff, lead accountant in preparing loss analysis for managers, and a role in communicating to the insured, adjusters, and attorneys regarding document requests and work product requests. For litigation assignments, Sumner’s tasks include assessing opposing reports, calculating damages, and researching the industry and comparable entities. For all assignments, Mr. Higginbotham reviews final work products, validates calculations, prepares initial calculations, and assesses the reliability and completeness of documents provided by the insured. In a leadership role, Sumner manages and supervises consultants and interns in completing these tasks and primary training tasks in onboarding new hires and interns.

Sumner has also worked on litigation claims as a forensic accountant. His duties include researching comparable market or industry data, validating claims made by expert witnesses regarding financial matters, and calculating expected losses. Sumner has worked on disputes regarding the valuation of acquired companies, revenue recognition for earnout provisions, and lost revenues due to patent infringement.

Key Expertise

  • Business Interruption Loss
  • Extra Expense & Inventory Loss
  • Financial Consulting
  • Commercial, State & Federal Clients
  • Data Analytics & Visualization
  • PowerBI
  • Tableau
  • IDEA