Mr. Hart has more than 25 years experience in specialized financial consulting and management services. Jim graduated with honors (Beta Gamma Sigma) from the College of William and Mary with a degree in accounting, and completed an MBA at Kennesaw State University (Beta Gamma Sigma). He is the 2001 Zolfo Cooper/Randy Waits CIRA Gold Medal Winner for the highest score in the nation on the CIRA exam. Jim began his career as an auditor for Peat, Marwick & Mitchell (now KPMG) in Atlanta, where he served clients in a variety of industries. He has also served as controller of the mortgage banking subsidiary of a public company, and later, as chief financial officer/treasurer of a managing general insurance agency.

Jim provides business and turnaround consulting, financial analysis, financial solutions, and business advice to a wide range of clients in situations involving workouts and turnarounds, financial restructuring, bankruptcy/insolvency, business valuation, dispute resolution, damages and litigation services, and court appointed matters. His duties have included running and stabilizing companies, implementing action plans to restore profitability and improve cash flow, implementing debt repayment plans, negotiating with customers and suppliers, selling assets, resolving business disputes, and settling litigation.

Hart has taught bankruptcy and business valuation courses and spoken at conferences for the Association of Insolvency and Restructuring Advisors (AIRA), American Institute of Certified Public Accountants (AICPA), and the Georgia Society of CPAs (GSCPA). He is a co-author of the AICPA’s Consulting Services Practice Aid 02-1, Business Valuation in Bankruptcy.

Mr. Black has been an advisor to top management and business professionals for more than 25 years. Bill received his accounting degree from the University of North Carolina - Chapel Hill, and completed an MS in Accounting at Penn State. In addition to Bill's service as an auditor with Coopers & Lybrand (now Pricewaterhouse Coopers) and an information systems consultant with Deloitte Haskins & Sells (now Deloitte & Touche), he led litigation consulting practices in South Florida for Price Waterhouse (now Pricewaterhouse Coopers) and based in Atlanta for Touche Ross and Deloitte & Touche. Bill's experience extends beyond public accounting and consulting, as he served on the research staff of the Financial Accounting Standards Board and managed financial planning and special projects for a group of the Penn Central Corporation.

Bill provides business and risk management consulting, financial analysis, financial solutions, and business advice to a wide range of clients in situations involving intellectual property and intangibles valuation, financial restructuring, business valuation, pre-acquisition due diligence, dispute resolution, damages and litigation services, and court appointed matters. He has advised multinational companies, national and state governments, utilities, and nonprofits on business risk management and business valuation. He has assisted small and medium-sized companies in seeking external financing or preparing themselves for acquisition, seeking acquisition targets, and restructuring operations. His duties have included developing and implementing action plans to optimize profitability and improve cash flow, records reconstruction and analysis of fragmentary data, negotiating with customers and suppliers, resolving business disputes, and assisting in litigation resolution.

Black has taught business damages, business valuation, risk management, and fraud investigation courses, and spoken at conferences for the American Accounting Association (AAA), Georgia Chapter of the Association of Certified Fraud Examiners (ACFE), the Institute for Continuing Legal Education in Georgia (ICLE), and the North Carolina Bar Foundation for Continuing Legal Education. During his work with the FASB, he coordinated the production of Statement of Financial Accounting Concepts #2, Qualitative Characteristics of Accounting Information.