CFF Credential Focuses on Pillars of Forensic Accounting

In May 2008, AICPA introduced a new credential, Certified in Financial Forensics, or CFF. The credential was created to recognize CPAs who have the specialized education and experience to be premier providers of forensic accounting services. Through this credential, AICPA wanted to demonstrate an alignment between the core CPA skills and the more specialized expertise of forensic accounting.

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BV in CO Divorce Article

Valuation of Businesses in Colorado Divorces

Valuation of business interests for Colorado divorce purposes must use the “standard” of value established by Colorado case law precedent: value to the martial estate or owner/spouse. This value may not necessarily reflect market value or value to those other than the exising business owner.

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Gallagher Family Law Article Spring 2009

Cracking The Code

Whether the business valuation report is your first or your fiftieth , two very important factors must be considered before starring your review. The expert who submits it must be sufficiently qualified to value the subject company, and the expert’s procedures and report must be in compliance with appropriate business valuation standards. The absence of either could disqualify the expert from testifying and keep the report from being admitted, which could help your case tremendously if the opposing expert has failed to meet the requirements or be devastating if the expert in question is your own.

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Healthcare Market Structure and Its Implication for Valuation of Privately Held Provider Entities: An Empirical Analysis

The explosion in healthcare transactions after a tenyear hiatus has created a booming market for appraisal and valuation services. One of the peculiar aspects of the healthcare industry is that many if not most transactions must be supported by an independent appraisal due to
governmental regulatory concerns. As such, failure of appraisers or valuation analysts to understand healthcare markets and government regulations can lead to transactions taking place at prices inconsistent with both economic reality and regulatory parameters. These transactions can then find their way into databases relied upon by other appraisers, resulting in further transactions based upon suspect opinions of value.

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CRACKING THE CODE

Understanding the Report

Whether the business valuation report is your first or your fiftieth , two very important factors must be considered before starring your review. The expert who submits it must be sufficiently qualified to value the subject company, and the expert’s procedures and report must be in compliance with appropriate business valuation standards. The absence of either could disqualify the expert from testifying and keep the report from being admitted, which could help your case tremendously if the opposing expert has failed to meet the requirements or be devastating if the expert in question is your own.

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