Cunningham CPA provides objective, well supported opinions and actionable advice. Cunningham focuses on the following services: Forensic Accounting – evaluation of claims and counterclaims to develop opinions that clarify litigated disputes Accounting and Business Investigations – inquiry and assessment of operational, financial and accounting questions separate from litigation Valuation Services – determination of value for businesses, assets or initiatives for a range of transactional, divorce, bankruptcy, planning and tax purposes Special Services – arbitration, mediation, project recovery, project management and fractional executive