A little digging goes a long way.

You’re ready to buy a business, but do you really know what you’re in for? While your new venture might look like a turnkey operation or one that just needs a few adjustments, you can’t always tell from appearances what might lie beneath the surface.

From contracts not executed and debt that’s owed, to litigation contingencies or unpaid taxes, unpleasant surprises could be in store if you don’t do your research before the sale. This is called due diligence, and whether you’re thinking of buying, selling or merging businesses, it’s a critical step to make sure that the transaction is all that it seems.

As CPAs we leave no stone unturned.

Due diligence services by James Moore dig in to uncover any issues not easily seen. We’ll make sure there are no tax concerns, inaccurate valuation of assets, uncollectible outstanding accounts, internal control weaknesses… anything that could stand between you and success in your new enterprise.

Keeping our scope narrow and our efforts thorough, we focus on your situation’s specific risks to get you the most relevant and complete results.

handshake icon

Are you buying?

We’ll investigate the business being sold to find anything that could throw a wrench into the works.

paper pencil icon

Are you selling?

We’ll make sure the buyer has the ability to make the purchase and fulfill any other requirements of the sale.

Jay Hutto



As a CPA in the state of Florida, Jay has more than 30 years of experience providing personalized accounting services including auditing and tax services, business consulting, business valuations and litigation support. While he has worked with clients representing the real estate, manufacturing, professional services, dealership and retail industries, he has significant experience addressing issues and providing solutions for healthcare-related entities. As such, Jay leads the firm’s Healthcare Segment Team.

Jay works primarily with for-profit clients looking to maximize revenue and minimize expenses, and he is dedicated to providing them peace of mind that they’re getting the best possible tax savings. His guidance helped one client avoid a $1,000,000 tax liability with a cost segregation study, and he helped another client eliminate a $50,000 IRS tax penalty. He also takes a proactive approach to revenue enhancement, cost controls,  applying best practices, and emphasizing the importance of having the right policies and procedures already in place (instead of as a reactive remedy) to best facilitate business growth.

Jay also specializes in preparing business valuations and litigation support services and has earned several accreditations including the Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF) and Certified Valuation Analyst (CVA) designations. Litigation support services include related party transactions, fraud, child support, divorce and dispute resolution.

Full Profile
Katie Davis

Katie Davis, CPA, LSS Certified


With nearly 20 years of experience, Katie is a partner at James Moore and dedicates a majority of her time serving higher education institutions, collegiate athletic departments, foundations and other university-related organizations. She leads the firm’s Higher Education and Collegiate Athletics industry teams, which serve more than 100 higher education organizations (including 40+ athletic departments) nationwide. She is an active member in CABMA and NACUBO.

Katie’s work in higher education goes beyond traditional accounting services. As a thought leader and valued advisor in the industry, she drives discussions on the issues faced by colleges and universities nationwide. Her passion is in the collegiate athletics niche, and she is nationally recognized as an advocate for the financial voices in the business of college sports. She co-hosts the firm’s News & Brews Sports Biz podcast series and makes regular appearances on other industry broadcast programs and publications. Katie works closely with her clients and enjoys bringing solutions to them that improve their operations and redirect their limited resources to the things that matter most. Certified in Lean Six Sigma, she helps her clients create efficient, thorough and sustainable systems for long-term success.

Full Profile
Mike Sibley

Mike Sibley, CPA, LSS Black Belt


Mike has over 25 years of experience as a certified public accountant and is the partner-in-charge of the firm’s Daytona Beach and DeLand offices. While he has served organizations representing various industries, his primary focus is on manufacturing clients and he leads the firm’s Manufacturing Services Team.

Mike’s emphasis is on audit and tax services. He provides services requiring complex tax and consulting strategies such as R&D credits, inventory costing and developing overhead pools. He also provides fractional CFO services and helps clients with transition and succession planning and building business value.

As a Certified Black Belt in Lean Six Sigma, Mike uses LSS principles to increase efficiency and improve results when working with clients (as well as during our auditing process). Outside of the firm he serves as the 2024 chairman of the Daytona Regional Chamber of Commerce, is heavily involved with the Volusia Manufacturing Association, and serves on the AICPA Peer Review Board.

Full Profile
Suzanne Forbes

Suzanne Forbes, CPA

Managing Partner

With more than 35 years of experience in the accounting industry, Suzanne specializes in accounting, tax and business consulting services. In addition to her client work, Suzanne is the managing partner for the firm, which provides her with a business owner’s understanding of day-to-day responsibilities that she leverages for her clients. Suzanne advises in areas such business acquisitions, mergers or dispositions, profit enhancement, cash flow analysis, cash management, business forecasts and projections, financing and investor options, and accounting systems design and controls. She is also a member of our Real Estate Services Team, which focuses on developers, assets managers, lessors and real estate operations.

Suzanne’s passion lies in nurturing economic development and using her creative side to help businesses grow. Her consulting work has included fostering employment opportunities, retaining professionals in the community and finding supportive resources for companies. In one instance, she helped a client find and obtain over $100,000 in economic incentives.

Suzanne’s work with the community is also borne out of this passion. She serves on the Board of the DeLand Area Chamber of Commerce, is a former Chair of the Daytona Beach Chamber of Commerce and is currently on that organization’s economic development committee. She is also active with the Daytona Beach Community Foundation and previously served on the Daytona Beach Checkered Flag Committee. Throughout her career she has also authored articles on accounting and income tax issues and has conducted numerous courses on these topics.

Her accomplishments have led to several recognitions over the years. Florida Trend has twice named her one of the top 500 influential business leaders in the state (in 2021 and 2023), and the Daytona Beach News Journal named her its Private Sector Woman of the Year in 2020.

Full Profile

Be the First to Hear.

Sign up for our newsletter and have it delivered to your inbox, so you don’t miss a thing.