Our Team


John H. Curtis CPA/ABV, CFE, CIRA

P: 801.428.1604
F: 801.428.1612

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Background & Experience

Mr. Curtis is a managing member at Rocky Mountain Advisory, LLC. He has more than eighteen years of experience in performing investigative accounting work, bankruptcy and restructuring case work, troubled company workouts, lost profits and economic damages analyses, business valuations and fraud examinations. He has testified many times in state and federal courts and has served as a court-appointed receiver and fiduciary. Mr. Curtis is a Certified Public Accountant, Accredited in Business Valuation, a Certified Fraud Examiner, and a Certified Insolvency and Restructuring Advisor.

Employment History

March 2010 to present
Rocky Mountain Advisory LLC
Salt Lake City, Utah
Managing Member

September 1998 to March 2010
PricewaterhouseCoopers, L.L.P.
Salt Lake City, Utah
Manager, Advisory Services


University of Utah, Salt Lake City, Utah
Master of Business Administration, 2001

University of Utah, Salt Lake City, Utah
BA in Accounting, 2000

Professional Credentials

  • Certified Public Accountant (Utah), 2002

  • Certified Fraud Examiner (National Certification), 2004

  • Certified Insolvency and Restructuring Advisor (National Certification), 2006

  • Accredited in Business Valuation (American Institute of Certified Public Accountants), 2009

Professional Memberships

  • American Institute of Certified Public Accountants

  • Utah Association of Certified Public Accountants

  • Association of Certified Fraud Examiners

  • Association of Insolvency and Restructuring Advisors

Language Proficiency

Speaks and reads fluent Spanish



Served as accountant to the Trustee in a large alleged Ponzi scheme involving more than 700 investors and investor claims totaling more than $70 million. Provided forensic accounting investigation, expert testimony, cash flow analysis, accounting for property operations and sales and analysis of alter ego issues related to substantive consolidation and other issues.

Served as accountant to the receiver in one of the largest Ponzi schemes in Utah history involving investor claims of more than $200 million. Provided forensic accounting investigation and expert services to the receiver and assisted with identifying and recovering assets for the receivership.

Served as expert witness criminal securities fraud cases involving misrepresentations to investors and misuse of investor funds. Testified in State Court regarding findings.

Served as Receiver of a company in a State Court action to investigate allegations of fraud and liquidate remaining assets.

Investigated an alleged Ponzi scheme and the misappropriation of investor funds by a tax and investment planning company indicted by the SEC. Work involved the tracing and analyzing of cash activity, summarizing and quantifying of analyses, and drafting of an expert report of findings.

Investigated allegations of embezzlement schemes, thefts and alleged fraudulent activity at companies in Argentina and Mexico. Findings and evidence obtained were used to improve internal controls and pursue criminal charges.

Investigated the revenue recognition of a software application and services company and its application of percentage-of-completion contract accounting. Engagement was with the Securities and Exchange Commission.

Investigated alleged bribes paid to IOC committee members, the accounting and disclosure of such payments and alleged embezzlement by Olympic bid committee employees

Investigated the accounting for certain revenue transactions of an SEC-registered network hardware provider, which resulted in restatements to revenue.

Business Turnaround & Bankruptcy

Provided consulting services to regional and national banks and their borrowers in the loan workout process. Services have included cost reduction analysis, business turnaround consulting, borrowing base analyses, analysis of collateral, assisting borrowers with preparation of budgets and projections, analysis of loan covenants and monitoring of borrowers' actual vs. budgeted performance.

Served as accountant and financial advisor to various bankruptcy trustees, debtors and creditor committees in both chapter 11 and chapter 7 cases. Work has involved preparing of monthly financial reports, statements of financial affairs and schedules, analyzing potential preferential and fraudulent transfer claims, claims analysis, liquidation analysis, asset liquidation, restructuring, reorganization and administration of the estate.

Served as accountant and financial advisor to court-appointed receivers and liquidators in various matters involving alleged Ponzi schemes, mismanagement, asset misappropriations and lender/borrower disputes.

Prepared analyses and expert reports for defendants in preference actions related to insolvency and payments within the ordinary course of business.

Analyzed evidence of alter ego and prepared declarations and expert reports on findings used in motions for substantive consolidation. Testified in Federal Bankruptcy Court on findings.

As accountants to the Unsecured Creditors' Committee of a wholesale fuel distributor and operator of service stations, analyzed potential avoidance actions, analyzed and negotiated claims, and served as the distribution agent to make payments on claims.

As accountants to the Unsecured Creditors’ Committee of a mid-sized trucking company, analyzed preference payments, insider payments and fraudulent conveyances, and supported the pursuit of various recovery actions. Also provided claims analysis and administration.

As accountants to the trustee of a corporation managing investments in insurance policies of terminally ill individuals, developed a database to capture the analysis of data relating to policy funding, premium payments, policy information, and investor deposits and maturities. Provided financial analysis services and litigation support.

Economic Damages & Business Valuation

Performed a business valuation of a minority interest in a direct selling company based on the company’s election to purchase the interest. The engagement was within the context of litigation and involved rebuttal of the opposing expert’s valuation. The valuation also involved preferred and common stock and various complicating issues.

Testified at a hearing in federal court on valuation issues related to an alleged fraudulent transfer and insolvency.

Designated as expert in cases involving financial damages and lost profits. Testified in federal bankruptcy court and in depositions.

Assisted in the review and preparation of business valuations for a variety of businesses.

Prepared economic damages reports and responded to expert reports related to allegations of wrongful death, wrongful termination, and personal injury.

Analyzed economic damages from delaying the sale of assets in a chapter 11 case involving a steel company. Developed a complex and dynamic model to assess damages and assist the trustee in evaluating the claim and various issues involved.

Investigated an $8 million cash shortage for a banking institution. Assisted with analysis of 18,000 manual and electronic cash transactions to identify and document point of loss.

Evaluated an economic damages claim relating to the wrongful death of a Mexican national. Recalculated economic damages based on wage growth, consumption, average salaries, and discount rates in Mexico. The engagement involved the review and interpretation of Spanish documents.

Additional Training

  • Chartered Financial Analyst (CFA) Level I: successfully passed the level I examination.
  • American Society of Appraisers: successfully passed the business valuation level 201 and 202 exams, which are two of the four exams required for the ASA business valuation credential.
  • Lost Profits Damage Analysis – an internal firm course regarding concepts and methodologies for calculating lost profits.
  • Intellectual Property Damages and Valuation – an internal firm course on concepts and methodologies for calculating economic damages for and the valuation of intellectual property.
  • Microsoft Access database training – extensive training and experience in the development and use of Access databases for financial analysis and investigative (forensic) accounting.


Available upon request

Contact our offices at 801.428.1600