Employee Spotlight: Timothy Gillihan

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

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October 14, 2020
Senior Vice President  – Forensic Accounting & Economics
Senior Vice President – Forensic Accounting & Economics

What truly differentiates J.S. Held is our people — world-class talent driven by a common set of core values. Together, these shared values inspire a culture of integrity, excellence, teamwork, and service.


Get to know Timothy Gillihan.

Tim joined J.S. Held in the summer of 2019 as part of the HSNO acquisition. He is a Senior Vice President in our Forensic Accounting & Economics Practice and is based out of Oakland, California. Tim specializes in the financial evaluation of damage claims and fraud cases, including first-party property losses, third-party liability cases, commercial litigation damages, partnership disputes, and fidelity matters. He is also engaged to analyze business valuation, divorce, trust/estate, personal injury, death, and employment discharge cases.

Tim is recognized for his laid-back personality, which is particularly useful when being cross-examined on the witness stand.


“From early on, Tim has been determined to develop his skills and reputation in forensic accounting and economics. He has been very successful in the growth of his career, but more importantly, he has become a valuable leader and mentor in our practice.”

Mark Newton, Executive Vice President – Forensic Accounting & Economics | Phoenix, AZ



Tim recalls what it was like being raised in a single income household as one of five boys. While he did not lack for anything, he was aware of the financial pressure his parents were under. This motivated him to pursue a career in finance and set himself up for a life without the same financial stress his parents faced.

Tim graduated in 2005 from Indiana University with degrees in both finance and accounting. Upon graduation, his professional interests focused on real estate, which led to his first job working at a small audit firm in Indianapolis. His girlfriend at the time, who is now his wife, was dreaming of a warm return to California, where she is originally from. So, Tim began exploring new opportunities in the Golden Coast. While on vacation in San Francisco, Tim set up job interviews and ultimately accepted a position with HSNO, where he remained until they were acquired by J.S. Held in June of 2019.

Tim has always been particularly drawn to forensic accounting. “It has much more of a finance angle, which took advantage of my accounting degree, as well as my passion and knowledge of finance. There are no black or white answers. In taxes and auditing there is only one answer, but with forensic accounting each project presents a unique set of challenges that require independent analysis in order to determine what the calculation should be, and that appeals to me,” said Tim.

Professional Interests

Tim is regularly engaged to address financial matters and disputes for the insurance and legal communities, as well as public and private owners.

An example of Tim’s involvement on a project would be the performance of an evaluation to determine lost income during the period to restore an apartment complex to service that has experienced damage from a tornado, hurricane, flood, or fire. Another would be applying his specialized expertise in stadium finances and operations to deliver litigation support in financial disputes between a city and the sports team who rents the local stadium.

Tim recalls one case he consulted on that involved an individual who leased space within a mall to build a restaurant. In addition to this individual being the owner of the restaurant, he was also the contractor, hiring himself to do the construction work. After close to six years of no progress, the landlord requested that he vacate the mall. A settlement was reached between the landlord and restaurant owner, who would be reimbursed for money already spent. However, when asked to produce the documentation, the settlement amount had increased to close to 10 times what was originally agreed to. Timothy was engaged to determine the legitimacy of the invoices and verify how much was actually spent on the project.

Employee Spotlight: Timothy Gillihan
Employee Spotlight: Timothy Gillihan

A growing area that Tim has been engaged in is the field of cannabis litigation, including evaluating damages resulting from landlord actions following legislation changes.

Personal Interests

Throughout his life, Tim has been a passionate advocate for community involvement. During his college years, he coached youth tee-ball and basketball at his local YMCA and was involved in summer sports programs for at-risk youth. More recently, Tim has been involved with an organization called Brothers on the Rise, where he offers his time and accounting expertise as their Treasurer.

Tim also enjoys cooking with his two-year-old son, encouraging him to taste and explore new flavors and textures. “It brings me a lot of joy and satisfaction seeing him enjoy food,” says Tim. “His favorite food is anything in ‘pancake form.’ Blueberry pancakes, or even zucchini or potato pancakes…he loves them all.”


“One of the most impactful things we can do with expertise is teach and mentor the next generation of talent, and I look forward to doing more of that.”

Timothy Gillihan, Senior Vice President – Forensic Accounting & Economics | Oakland, CA



Interested in learning more about Timothy Gillihan? Send him an email at [email protected] or connect with him on LinkedIn.

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