The Most Trusted Name in Collegiate Athletics Finance

Supporting athletic departments with strategic and financial insight to navigate today’s complex environment.

American football players ready to start the game

The Team Behind Your Team

College athletics is changing fast. Whether you’re facing NCAA reporting requirements, preparing for revenue sharing, or rethinking how your department operates, you need a partner who understands both the regulations and the realities on the ground.

James Moore is one of the most experienced collegiate athletics CPA and consulting firms in the country—serving more programs in NCAA Agreed-Upon Procedures (AUP) than any other firm. But we don’t stop at compliance. We work hand-in-hand with athletic directors, CFOs and campus stakeholders to deliver insights, operational support and future-focused strategies that drive results.

Our Core Services

NCAA Agreed-Upon Procedures

NCAA Agreed-Upon Procedures

Annual compliance support from the industry leader in NCAA AUP.

Advisory Services

Advisory Services

Strategy, modeling, compliance reviews, business office support, and more—designed for the future of college sports.

DAPORA Dashboards & Automation

DAPORA Dashboards & Automation

Streamline your financial reporting and use key metrics to drive organizational change.

ON DEMAND WEBINAR

NCAA Reporting Automation: From Client Insights to Live Platform Review

Don’t let NCAA reporting season turn into a scramble because of scattered data, manual spreadsheets and key knowledge held by just one or two people. If you’re ready to change how your reporting gets done, register now for our on-demand webinar to learn how DAPORA for NCAA Reporting can help automate the process, saving your team weeks of time and headache.

Katie and Ken on Keg

On Tap: News & Brews Sports Biz podcast

The News and Brews Sports Biz podcast, hosted monthly by Katie Davis and Ken Kurdziel of the James Moore Collegiate Athletics team, delivers bite-sized, actionable insights on key collegiate athletics topics like NIL, NCAA financial reporting, and financial storytelling.

Inspired by their hands-on work with clients and shared love for college towns, regional traditions, and local brews, Katie and Ken created this podcast as a space to share big ideas and enjoy a “virtual brew” with listeners. Tune in for a refreshing perspective on the ever-evolving world of collegiate athletics—and maybe find your next favorite beer along the way.

Listen to us Online

An college athletic director reviewing reports on a tablet while seated in a stadium, with a football field in the background.

Move Over, Miata: Saving College Sports Is the New Midlife Crisis

College athletics is caught in an unsustainable financial arms race fueled by rising deficits, escalating spending and shifting priorities. As pressure mounts on institutions, leaders face critical decisions about the future of competition, funding and long-term viability — before the current model reaches a breaking point.

See what our team has to say about the situation, from how we got here to what sustainability requires... and why we should stay optimistic.

Winning strategies for organizations like yours, coast to coast.

At James Moore, we're passionate about many things. The success of your collegiate athletic department is at the top of that list. That's why we have a team of CPAs and consultants who are experts in your industry. It's our aim to partner with you to find the right solutions that will yield positive results you'll feel for years.

Featured Articles on Collegiate Athletics

Graduation cap resting on U.S. dollar bills, representing higher education funding and financial reporting.

GASB 103 and NCAA Financial Reporting: Why Institutional Support Won’t Always Match Noncapital Subsidies

For public colleges and universities, the same dollars can produce different reporting results because GASB…

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Aerial view of a college athletics complex with football and soccer fields, a running track, tennis courts, and campus facilities.

How Long Should a Naming Rights Agreement Last in College Athletics?

Term length is the most consequential number in a naming rights agreement, and one of…

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Students walking along a tree-lined pathway between university campus buildings on a sunny day.

Is the Parking Lot Worth More Than the Stadium?

Here’s a question few university presidents or athletic directors would have asked a decade ago: Is…

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Financial executive reviewing cash flow reports and budget data at a desk overlooking a college football stadium, with charts, a laptop, and financial documents visible.

The Cash Flow Challenge No One is Talking About in Athletics NewCos

As universities continue evaluating athletics foundations, LLCs, and other NewCo structures, most conversations have centered…

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Close-up of a golf driver and white golf ball on a tee in lush green grass beneath a blue sky with scattered clouds.

When the Money Stops: What LIV Golf’s Uncertainty Can Teach College Athletics About Risk

College athletics is entering a phase where outside capital is no longer hypothetical. Between rising…

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basketball going through hoop, with crowd blurred in the background

NCAA Agreed-Upon Procedures: What’s New in 2026?

The National Collegiate Athletic Association (NCAA) has issued its 2026 Agreed-Upon Procedures (AUP) guide. This…

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Professional headshot of Katie Davis

Katie Davis, CPA, LSS Certified

Partner

Katie Davis is a partner at James Moore and a strategic advisor to collegiate athletics and higher education leaders navigating the financial and operational challenges reshaping the industry. She leads the firm’s Higher Education and Collegiate Athletics practices, which serve more than 100 higher education organizations, including 50+ athletic departments nationwide.

Katie works alongside athletic directors, CFOs and university leaders on financial and operational issues shaping the future of college athletics. Her perspective is shaped not only by over 20 years of experience, but by ongoing conversations and work with athletics leaders across the country. That gives her a broad view of how institutions are responding to industry change and allows her to help clients translate emerging trends into practical decisions for their own organizations.

A CPA and Lean Six Sigma-certified professional, Katie brings a financial lens to athletics without limiting the conversation to accounting. She helps leaders understand what the numbers are telling them, evaluate strategic opportunities and risks, improve how their organizations operate and communicate their financial story to presidents, boards and other stakeholders.

Katie is also an active voice in the national conversation about the financial and operational future of college sports. She speaks and writes regularly on emerging athletics issues and cohosts News & Brews Sports Biz, James Moore’s collegiate athletics podcast. She has been featured in industry publications and broadcast programs discussing topics ranging from NIL and athlete compensation to private capital and financial reporting.

An active member of NACDA, CABMA and NACUBO, Katie is particularly passionate about elevating the role of athletics finance professionals as strategic voices within their departments. Her goal is simple: help athletics leaders make better-informed decisions and build organizations positioned to compete in the next era of college sports.

 

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Ken Kurdziel-BG

Ken Kurdziel, CPA

Partner

Ken has nearly 30 years of experience providing accounting, auditing and consulting services. He also contributes to the firm’s strategic planning and implementation of tactical items and oversees the daily administration of the office.As a key member of the firm’s Higher Education Services Team and a noted thought leader in the industry, Ken does a great deal of work with university related entities such as foundations, athletic associations and booster organizations. His efforts drive strategic business development activities and new trends in higher education and university related nonprofit organizations. His experience with auditing their investments, his understanding of their fundraising processes and his knowledge of agreed-upon procedures and internal controls makes him a valuable resource for our clients in that industry. And as co-host of our firm’s News & Brews Sports Biz podcast, he advocates for the financial voices in collegiate athletics and discusses the latest developments in the business of college sports.

Ken is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, the College Athletic Business Management Association, and the National Association of College and University Business Officers. He is a past president of the FICPA Chapter of North Central Florida. He also generously gives back to the community through his involvement with United Way of North Central Florida (where he previously served as Board Finance Chair).

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Shane Metzler, CPA

Director

As a director with several years of experience, Shane is responsible for running and supervising audit engagements, planning and performing fieldwork, and reviewing the work of audit staff. He also facilitates team development and builds client relationships.

Shane’s work is concentrated primarily with our Collegiate Athletics and Higher Education Services teams. He has extensive expertise with NCAA agreed-upon procedures engagements and has worked with nearly 20 athletic departments across the country in this capacity. He is also a member of our Construction Services team and helps our clients in that industry make sure their financial reporting is in compliance.

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Kevin Warren

Kevin Warren, CPA

Director

Kevin is a certified public accountant licensed in Florida and has over 20 years of auditing and accounting experience. While his work covers a variety of industries, his emphasis has been on nonprofit clients, local governments, university-related entities, and public broadcasting stations and related organizations. He is a key member of the firm’s Higher Education Services Team and Public Broadcasting Services Team. Because these organizations receive federal and state financial assistance, Kevin has extensive knowledge of the OMB Super Circular and other Government Auditing Standards.

Kevin is a member of several professional associations and nonprofit boards, including United Partners for Human Services, Inc. (UPHS) and Strategic Nonprofit Alliance Partnership (SNAP). He addresses accounting-related topics such as cost allocation and fraud to a variety of association groups. He also serves on the board for the Institute for Nonprofit Innovation and Excellence (INIE)—where he is the treasurer—and the Tallahassee Tottenham Hotspur FC youth soccer organization.

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Fred Demarest

Business Development Manager

A marketing and business development professional with 30 years of experience, Fred nurtures, maintains and expands relationships with higher education institutions and collegiate athletic associations nationwide. He also leads business development initiatives for the higher education services team and represents our firm in this ever-evolving industry.

Fred’s career includes over 25 years of marketing, communications and administration experience at major institutions like Louisiana State University, the University of Florida and NC State University (where he served as Senior Associate Athletics Director) before transitioning to business development and agency work. This unique combination of experience allows him to see multiple sides to every business relationship and lead potential clients to the solutions that help them succeed.

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Professional headshot of Kim Foresta.

Kim Foresta

Senior Manager

Kim has over 25 years of professional accounting experience and is responsible for bookkeeping, financial statement compilation and management of the Accounting & Controllership Services staff. She focuses primarily on work for our higher education and nonprofit clients.

Having worked in the nonprofit sector almost her entire career, Kim has developed an empathy and deep understanding for the financial and regulatory challenges they face. Before coming to James Moore, she served as chief financial officer for the NC State Wolfpack Club and the vice president of finance at the Food Bank of Central & Eastern North Carolina.

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Beth West, CPA

Audit Manager

Beth has nearly 15 years of audit and accounting experience and works primarily with our clients in the higher education and collegiate athletics industries. She’s responsible for multiple phases of their audit engagements, from planning and fieldwork supervision and review to risk assessment evaluation and final report delivery. She also helps coordinate many NCAA agreed-upon procedures engagements. As a manager, she also helps train James Moore’s Assurance Services team staff.

Beth previously served as the Senior Associate Athletic Director for Business at the University of Northern Iowa; she was also a D-1 athlete for the school in volleyball. This gives her the advantage of having both perspectives — student-athlete and administrator — when serving her clients.

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