Forensic and Valuation Services (FVS)

Leveraging the New Fraud Risk Management Guide in your Practice

May 16, 2024 17:04 - 31 minutes - 29.1 MB

The Fraud Risk Management Guide provides a comprehensive framework for assessing and managing fraud risks in any organization. Elizabeth, Jonathan, and Lynda discuss the guide and its benefits for AICPA members. The guide is a joint product of the Committee of Sponsoring Organizations (COSO) and the Association of Certified Fraud Examiners (ACFE) with contributions from various organizations and experts, including the AICPA. The guide can help practitioners audit their fraud risk manageme...

Keeping Reasonable Comp Reasonable

May 16, 2024 17:00 - 19 minutes - 27.5 MB

Jessica and Jordan join us as we delve into the topic of reasonable compensation adjustments in business valuation. Our experts discuss various methods for calculating reasonable compensation, identify available sources of information, and share their insights on applying professional judgment in determining when an adjustment is warranted. Don't miss this opportunity to learn how to recognize, apply, and distinguish between sources for reasonable compensation. Guests: Jessica Landay, AB...

The Bankruptcy Briefings – Navigating Financial Rebirth, Part 1

May 02, 2024 16:00 - 21 minutes - 30.5 MB

Get set for the first of a series of episodes highlighting opportunities for FVS practitioners in bankruptcy, Ken and Josh “sit” to discuss some of the tenets of his practice. Ken tells us about the types of bankruptcy (Chapter 7, Chapter 11, etc.) as well as the services that FVS practitioners can provide. We also hear about the types of clients (i.e. attorneys, debtors, creditor committees, etc.) as well as best practices advice from Ken on managing a bankruptcy practice. Guest: Kenne...

Real Estate in the Valuation of Operating Entities and Holding Companies

April 18, 2024 18:00 - 26 minutes - 36.2 MB

There are nuances to dealing with real estate in the valuation of operating companies or real estate holding companies. Lisa and Chris tackle the important considerations for business valuation appraisers such as: Implications for your analysis and the applied valuation approaches, as well as your overall conclusion of value Tax consequences due to built-in capital gains The nature of right-of-use assets and liabilities Guests: Lisa Cribben, CPA/ABV, ASA, CMA, Partner, Hawkins Ash C...

Eye on Fraud - Too Good to be True: Ponzi Schemes

April 18, 2024 16:34 - 32 minutes - 29.4 MB

Once a Ponzi scheme has been exposed as a financial fraud, a forensic accountant’s skills are instrumental in the investigation of the fraud and assessment of damages. The Eye on Fraud authors, Rumbi and Kathy, share: What is a Ponzi scheme vs. a pyramid scheme vs. multi-level marketing How and why Ponzi schemes draw in victims Ponzi scheme red flags Guests: Rumbi Bwerinofa-Petrozzello, CPA/CFF, CFE, Head of Strategy, Consulting, Seramount Kathy Bazoian Phelps, Esq. Partner, Rain...

Insights for Navigating Common Issues in Business Valuation

April 04, 2024 16:26 - 24 minutes - 34 MB

While each business valuation assignment may be unique, there are often common themes and issues that typically arise. Understanding how different practitioners may navigate those issues can provide helpful guidance and reassurance when undertaking an engagement. Since Ethan Lee and Monica Caswell focus their efforts on different valuation niches, they were able to provide their specialized insight regarding the following topics: Undertaking limited-scope engagements Managing client expe...

High Times for CPAs? – Forensic Accounting Services in the Budding Cannabis Industry EXTRA

March 21, 2024 18:00 - 24 minutes - 22.6 MB

Clay and Howard got into the cannabis industry because it presented interesting opportunities to serve new clients in a growing industry. The learning curve has been steep given the regulations and cash-based nature of the business, and building trusted relationships is key to success. Forensic accountants can play an important role as the industry matures and consolidates. Especially to help sort out Profitability issues that lead to litigation Due diligence for mergers and acquisi...

Byteful Insights: Valuing Tech and Data- a conversation with the IVSC

March 21, 2024 16:00 - 20 minutes - 28.7 MB

This conversation with the author of the latest of 5 IVSC perspective papers on intangible assets, “Value and Data” takes a deep dive into understanding: What is considered technology and what drives the value of data How both play a critical role as intangible assets within the modern economy The influence of artificial intelligence on valuation practices Please share your thoughts about the episode - click here to leave us a review Want to get involved with future FVS conferen...

FVS Eye on Fraud – Accountants and the Battle Against Money Laundering

March 07, 2024 15:08 - 36 minutes - 50.3 MB

With an increased understanding of financial crimes and money laundering, accountants can assist law enforcement, banks, investors, and governments with information that can be useful to help Keep our capital markets functioning as intended Protect our national security by preventing or disrupting illicit finance. This episode is a discussion surrounding the Summer 2023, Issue 3 of the FVS Eye on Fraud series that educates readers on the genesis of FinCEN’s efforts to enforce anti-money...

Valuations for Gift and Estate Taxes: Review and Best Practices

February 21, 2024 18:40 - 24 minutes - 34.3 MB

David, Natalya, and Brian discuss the current trends and challenges in business valuation and gift and estate tax including the importance of staying up to date on the current and potential changes in the gift and estate tax landscape. The AICPA offers resources and guidance to practitioners that work in the business valuation of estate and gift taxation such as the toolkit landing page, practice aids, and the case law listing – see links in the RESOURCE section below Guests: Brian B...

Protecting Yourself While Conducting Internet Based Investigations

February 01, 2024 19:28 - 19 minutes - 27.7 MB

Whether you perform investigations or not, you'll find real-world applicability in this interview with Ryan who will share with us the challenges of open source intelligence investigations (OSINT), including: Basics that investigators need to be aware of before conducting investigations How OSINT works with digital forensics What You might be giving away if you are not careful about how you conduct OSINT Guest: Ryan Duquette, partner, and national leader of digital forensics at MNP,...

Valuation Court - Key Takeaways from Recent Cases

January 18, 2024 16:38 - 28 minutes - 38.9 MB

Natalya and Dave discuss several recent valuation cases that they presented at the 2023 AICPA FVS conference, including: Whether PPP funds should be included in a marital dissolution valuation A charitable stock donation where the appraisal was rejected because the investment banker doing it lacked proper credentials A divorce case where the court relied on a minority interest sale price rather than the husband's expert, and The Biltmore Estate case where the IRS lost arguing for an a...

Start Your Year on a High Note - An Overview of the Marijuana Industry in 2023

January 04, 2024 16:32 - 25 minutes - 35.8 MB

Greg and Ron unpack the intricacies of valuing companies in the marijuana industry, exploring everything from regulatory challenges to market dynamics. Ron shares his extensive experience and offers insights into his journey, the industry's growth, and the challenges and opportunities it presents. Conflict between federal and state laws and regulations FVS practitioner engagement opportunities Nuances within the current landscape and landmines that must be considered when performing e...

The Forensic Accountant's Role in M&A Disputes

December 21, 2023 18:25 - 20 minutes - 29 MB

Frank and Josh Epstein delve into the intricate world of M&A disputes, exploring the critical and varying role forensic accountants serve in navigating complex financial landscapes. This includes an independent accountant/arbitrator, independent expert, or consulting expert. From the impact of shifting interest rates to the looming wave of baby boomer exits, learn about the ways forensic accountants can assist. Guest: Josh Epstein, CPA/CFF, CA, CFE, Senior Manager, MNP LLP Host: Frank P...

The New Normal: Cost of Capital in a Higher Interest Rate Environment

December 07, 2023 18:00 - 34 minutes - 48.4 MB

Current economic conditions are impacting the cost of capital. Carla and Nene discuss a summary of these conditions and estimates for projected economic growth followed by a deep dive into the cost of capital inputs and how they are being impacted in the current environment including risk-free rate, equity risk premium, beta and cost of debt. This is the first of a series of insights we will share from the FVS conference. The conversation was recorded right after the session in Las Vegas...

Eye on Fraud - Q1 - Ransomware Attacks and the Forensic Accountant’s Role

November 16, 2023 19:30 - 24 minutes - 34 MB

We discuss with Rumbi Petrozzello, the lead author of the winter 2023 issue of Eye on Fraud, a quarterly publication created by the FLS Fraud Task Force: What is ransomware? What are the key techniques used to attach IT networks What should forensic accountants do, both professionally and personally, before and after an attack? The FVS podcast will be featuring an episode on each Eye of Fraud publication from 2023 and forward. If you are a FVS section member perhaps you have already ...

Eye on Fraud - Q2 -The Role of Forensic Accountants in Government Investigations

November 03, 2023 19:28 - 29 minutes - 41.6 MB

This is not the GAGAS you learned in college! Today Elizabeth is joined by veteran investigators and close colleagues, Amy, and David, who share their first-hand experiences assisting with government agency investigations. You will not be reminded what GAGAS stands for but will get practical insights concerning hiring and firing including current trends in enforcement actions. Host: Elizabeth Zachem Woodward, CPA/CFF, CFE, Dean Dorton Guests: Amy Yurish, CPA/CFF, CFE, Managing Direct...

Recognizing Financial Issues: Lost Profits vs. Loss of Value

October 26, 2023 16:00 - 36 minutes - 50.8 MB

Financial experts provide opinions on whether a business has suffered loss of profits (temporary damage) or loss of value (permanent harm) from an alleged action. What steps can financial experts take to assist counsel and their client What standards should professionals follow Our guest shares with Josh how the process of understanding the initial allegations or claims has helped him in a variety of forensic and valuation engagements. Host: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. ...

Learn by Communicating - The Litigation Talk Series at the FVS Conference

October 12, 2023 14:26 - 22 minutes - 31.5 MB

This year’s FVS Conference will feature the Litigation Talk Series, an innovative way to bring colleagues together for peer-to-peer exchange of information. Rising-star pod squad host, Frank Previti, discusses the aspects of the “Talk Series” that make it unique, such as: An emphasis on learning by communicating with each other The biggest ROI: being at the conference in person and making connections with each other It’s “okay” to talk with each other professionally…that’s how we impr...

Using Reset Moments for Employee Engagement with the FVS Conference keynote

September 28, 2023 18:48 - 20 minutes - 28.9 MB

Join FVS podcast showrunner, Alicia Ross, Sr. Manager, AICPA FVS team, as she asks Penny Zenker, the Focusologist, to give us a peek into her strategy for improving employee engagement and retention: the Reset Moment. A Reset Moment is a tool that can help you to better engage with employees and create a nurturing workplace culture. Penny will be the featured keynote at the 2023 FVS Conference, Nov. 6-8 in Las Vegas. Guest: Penny Zenker, The Focusologist TED talk: The Energy of Thoug...

Engaging Minds, Empowering Success - a visit with the 2023 FVS Conference Chairs

September 14, 2023 16:00 - 29 minutes - 40.4 MB

HOSTS. Nene Gianfala, CPA/ABV, ASA-BV/IA, Chaffe & Associates, Inc. Frank Previti, CPA/CFF, CFE, DiSanto, Priest & Co. GUESTS. Travis Armstrong, CPA/CFF, CFE, Partner - Forensic Accounting and Litigation Services, Hemming Morse LLP Lisa Cribben, CPA/ABV, ASA, CMA, Partner, Valuation and Transaction Services, Hawkins Ash CPAs The FVS podsquad are joined by the Chairs of the 2023 FVS Conference for a sneak peek of what to expect at this year’s conference in Las Vegas. We go over: the ...

When Forensic Accounting and Business Valuation Join Forces

August 31, 2023 18:12 - 20 minutes - 28.7 MB

Host: Jenny Allen, CPA/ABV/CFF, Anthem Forensics Guest: Jared Tonks, CPA/ABV/CFF, CBIZ Forensic and Financial Services practice Jenny and Jared had too much fun discussing their shared passion for forensic accounting and business valuation. They both are CPA/ABV/CFF credential holders and share their thoughts on: The challenges that arise when incorporating forensic accounting services into a business valuation engagement. Advice for your clients when they want to incorporate fore...

Expert Witness - Defending your Business Valuation in Litigation

August 17, 2023 19:49 - 19 minutes - 27.6 MB

Hosts Greg P. Saunders, CPA, ABV, ASA, Sr. Manager, Keiter CPAs Anveshica (Saumya) Tayi, CPA/ABV, Director, Alix Partners, LLP Guest: Stacy Preston Collins, CPA/ABV/CFF, Financial Research Associates Stacy Collins is a Managing Director with the team at Financial Research Associates who, for 30 years, has specialized in business valuation, including litigation support, and is qualified as a national expert in the finance, accounting, and economics fields. Additionally, Stacey is the ...

ESG Highlights from the IVSC

August 03, 2023 20:47 - 34 minutes - 47.9 MB

Host: Nene Gianfala, CPA/ABV, ASA-BV/IA, Chaffe & Associates, Inc. Guest: Alex Aronsohn, FRICS, Director of Technical Standards - Tangible Assets, International Valuation Standards Council (IVSC) Join us for another podcast that highlights the importance of ESG and its potential impact on business valuations. Our guest for this segment is Alex Aronsohn, who is with the IVSC. During this podcast, we discuss: - What motivated the IVSC to incorporate ESG? - Discu...

Is it the End for the Noncompete?

July 20, 2023 16:00 - 40 minutes - 56.4 MB

Hosts: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. Shilts CPA, PLLC Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guest: Jennifer L. Anderson, JD, Baker Donelson Jennifer Anderson joins Nene and Josh to discuss the Federal Trade Commissions’ (“FTC”) proposed rule to ban Non-Compete Agreements. What’s at stake is employers’ ability to impose noncompete agreements on their workers. Noncompetes are a widespread and often exploitative practice that suppresses wages...

FVS (Best) Practices - Current Thinking on Recruiting and Retaining Talent

July 06, 2023 17:36 - 38 minutes - 52.7 MB

Host: Josh Shilts CPA/ABV/CFF/CGMA, ASA, CFE – President, Shilts CPA PLLC Guest: Mike Blake ASA, ABAR, CFA – Managing Partner, Brady Ware Arpeggio, LLC We welcome Mike Blake again to join Josh Shilts and discuss the current recruiting and retention landscape. Mike provides provoking thoughts on how to help you manage and navigate your FVS firm by addressing historical processes along with how he is using a different thought process for recruiting, empowering, and retaining other pr...

From Retention to Report Issuance and Everything In Between

June 22, 2023 16:02 - 14 minutes - 19.5 MB

Host: David Consigli, CPA/ABV, CDFA, FAZ CPAs Guest(s): Nicole Lyons, CPA/CFF, CVA, Partner, WithumSmith+Brown, PC Brian Schwartz, Attorney at Law, JD, Partner at Szaferman Lakind Description: Lawyers and accountants need to work together in litigation support in a collaborative effort. Bringing in an attorney adds another layer to what happens in engagements in the litigation space. Today’s episode features both the attorney’s perspective and the forensic and/or valuation sp...

Crypto Assets and Crypto Currencies Part 2

June 08, 2023 15:12 - 46 minutes - 64.5 MB

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guests Antonella Puca, CPA/ABV, CFA, Partner – BlueVal Jay Baris, JD, SIDLEY AUSTIN LLP David Konop, MBA, ABV, Principal, KPMG, LLP Cryptocurrencies are often volatile, typically trade around the clock, contain different rights and privileges, and therefore present special challenges in valuation. Additionally, the number of entities in the digital currency ecosystem has grown significantly and has been acco...

Crypto Assets and Crypto Currencies Part 1

May 25, 2023 15:09 - 25 minutes - 35.4 MB

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guests Antonella Puca, CPA/ABV, CFA, Partner – BlueVal Jay Baris, JD, SIDLEY AUSTIN LLP David Konop, MBA, ABV, Principal, KPMG, LLP Cryptocurrencies are often volatile, typically trade around the clock, contain different rights and privileges, and therefore present special challenges in valuation. Additionally, the number of entities in the digital currency ecosystem has grown significantly and has been acco...

Recruiting Challenges in BV: The Perfect Storm

May 11, 2023 16:50 - 29 minutes - 41.6 MB

Host: Nene Gianfala, CPA/ABV/CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guest: John Borrowman, CPC, President, Borrowman Baker LLC Join Nene and recruiter, John Borrowman, as they chat about the unique challenges for recruiting in the business valuation industry including the: · Perfect Storm in the industry – what does it mean? · Outmigration – the Silver Tsunami · Curious labor trends post pandemic · Ideas for mitigating the labor shortage ...

ESG & the Cost of Capital

April 27, 2023 19:52 - 25 minutes - 23.7 MB

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guest: Randy Priem, Belgian Financial Services and Markets Authority (FSMA), Finance Professor @ University of Antwerp + UBI Business School Randy Priem is an expert on market infrastructures and financial benchmarks at the Belgian Financial Services and Markets Authority (FSMA). In his white paper (link below) he analyzes the impact of a company’s ESG score on its cost of capital, including if a high E...

Turning Risk into Value - Gathering and Applying Information for Better Data Visuals

April 13, 2023 19:00 - 34 minutes - 48.2 MB

Host: Josh Shilts CPA/ABV/CFF/CGMA, ASA, CFE – President, Shilts CPA PLLC Guest(s): Mike Blake ASA, ABAR, CFA – Managing Partner, Brady Ware Arpeggio, LLC Mr. Blake is best described as a “risk sherpa”. During this interview, Josh and Mike discuss the visualization of risk and the following concepts: Gaining an understanding of business risk outside of financial analysis Tools and techniques appraisers should be aware of to improve their valuation techniques Using datasets un-rel...

Women in FVS, A Multigenerational Perspective - Part 2

March 29, 2023 17:55 - 31 minutes - 29.6 MB

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guests: Jenny Allen, CPA/ABV/CFF, Partner at Anthem Forensics Bethany Hearn, CPA/ABV/CFF, Leader of Valuation, Forensic, Litigation, and Investigative Services at CliftonLarsonAllen LLP Carla Nunes, ABV, Managing Director and Global Leader of Valuation Digital Solutions, Kroll Brenda Wamala, ABV, Senior Consultant, Global Forensics and Litigation Services, Baker Tilly US It was so good we needed a part 2! T...

Women in FVS, A Multigenerational Perspective - Part 1

March 16, 2023 18:22 - 22 minutes - 31.7 MB

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guests: Jenny Allen, CPA/ABV/CFF, Partner at Anthem Forensics Bethany Hearn, CPA/ABV/CFF, Leader of Valuation, Forensic, Litigation, and Investigative Services at CliftonLarsonAllen LLP Carla Nunes, ABV, Managing Director and Global Leader of Valuation Digital Solutions, Kroll Brenda Wamala, ABV, Senior Consultant, Global Forensics and Litigation Services, Baker Tilly US In honor of Women’s History Month, t...

Valuation Court is now in Session: New and Historical Cases Impacting Valuations Today

March 02, 2023 19:45 - 27 minutes - 38.1 MB

Host: Saumya Tayi, CPA/ABV, Director, Alix Partners, LLP Guest(s): Natalya Abdrasilova, CPA/ABV, MAFF, CVA, Director of Valuation & Litigation Services, BDM, PC David Consigli, CPA/ABV, CDFA, Partner and Lead, FAZ CPAs Business Valuation Practice In litigation, the decisions in court cases create precedence for future court cases. Keeping up to date on current court decisions and the background can help you prepare your valuation for court and support it in testimony. Join Sa...

Personal vs. Enterprise Goodwill: Key Things to Know

February 16, 2023 16:29 - 13 minutes - 12.5 MB

Host: Nene Gianfala, CPA/ABV/CEIV Chaffe & Associates, Inc. Guest(s): Karolina Calhoun, CPA/ABV/CFF, Vice President, Mercer Capital Audra Moncur, CPA/ABV, Partner, Wipfli, LLP Nene meets with FVS conference presenters Karolina Calhoun and Audra Moncur right after their presentation this past November. Join us as we dig into the topic of goodwill a bit deeper than your financial accounting textbook did to learn: Major differences between personal goodwill and enterprise goodwi...

Marketability Discounts

February 02, 2023 20:38 - 17 minutes - 16.2 MB

Host: David Consigli, CPA/ABV, CDFA, FAZ CPAs Guest(s): Brian McIntyre, CVA, Partner, Withum - Forensic and Valuation Services Natalya Abdrasilova, CPA/ABV, MAFF, CVA, Director of Valuation & Litigation Services, BDM, PC Description: In this episode we interview Brian McIntyre and Natalya Abdrasilova, presenters at the 2022 FVS Conference, and discuss the following: Concepts surrounding marketability discounts are always evolving The criticality of finding data to support you...

ESG – Why the Business Valuation Practitioner Should Pay Attention

January 19, 2023 17:03 - 34 minutes - 48.4 MB

Host: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. Shilts CPA, PLLC Guest: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Josh’s conversation with Nene confirms that ESG is not a fad that is going away. This episode will provide you with takeaways that business valuation practitioners need to know including potential increased risks for subject companies. What is ESG and how does it impact a business’ value How will newly required ESG disclosures trickle down and impa...

409A Valuations – What you Need to Know

January 06, 2023 16:36 - 22 minutes - 20.7 MB

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc. Guests: Zac Liermann, CPA, Senior Consultant, Wipfli LLP Jared Hannon, CFA, CEIV, Director, Grant Thornton LLP In this episode, we talk to Zac and Jared, who recently presented at the 2022 FVS Conference in Las Vegas on 409A Valuations and discuss the: History and explanation of 409A/ASC 718 Valuations Complex nature of 409A Valuations Difference between simple and complex capital structures A...

Cost of Capital Ramifications of the Russia-Ukraine War and Global Inflationary Pressures

December 20, 2022 19:16 - 35 minutes - 24.2 MB

Host: Mark Smith, Director of Valuation Services, AICPA-CIMA Guest(s): Carla Nunes, ABV, Managing Director, Kroll James Harrington, Director, Kroll In the wake of the COVID-19 pandemic entire segments of the global economy were shut down and reopened resulting in global supply chain disturbances. Additionally, Russia’s invasion of Ukraine has put further pressures on global agriculture, energy, and other commodity prices. As a result, we are in an unprecedented period in economic histor...

The Valuation of Human Capital

December 01, 2022 14:00 - 27 minutes - 38.5 MB

Guests: Josh Shilts, CPA/ABV/CFF/CGMA Ethan Rouen, Ph.D Ethan Rouen, assistant professor of business administration at Harvard Business School, teaches the course “Reimagining Capitalism”. Josh came across Professor Rouen’s work while doing his own research on the valuation of human capital. Join the conversation between Josh and Ethan to learn more about: How do we view human capital? As an asset to invest in or an expense to manage? The challenge of creating a KPI for...

Due Diligence in Restaurant Space

November 03, 2022 16:55 - 31 minutes - 44.1 MB

Guest(s): Sugi Hadiwijaya, CR3 Partners, LLC; Dalton Potts, NRD Capital Short podcast structured as conversation on topics of due diligence in restaurant space. Topics discussed include: Reasons/purposes/goals of restaurant acquisitions How to analyze restaurant P&L during due diligence How to understand operational aspects of due diligence Other matters such as quality of earnings, liquor license transfer, liabilities This is a podcast from AICPA & CIMA, Together as the Associati...

AICPA’s Business Valuation Committee – What We Do and Why You Should Get Involved

November 03, 2022 14:00 - 21 minutes - 29.5 MB

Host: Josh Shilts, CPA/ABV/CFF/CGMA Guests: Maryellen Galuchie and Mark Smith In this episode, Josh touches base with Maryellen, Managing Director with Grant Thornton’s Corporate Finance Division and chair of the Business Valuation Committee and Mark, Director of Valuation Services at the AICPA. Josh, who is an immediate past committee member, leads the discussion to help folks understand: What is the role of AICPA committee work? Who makes a good candidate for the AICPA’s BV commit...

Business Valuation – M&A vs. Equity Analysis

October 06, 2022 15:21 - 41 minutes - 57.1 MB

Guests: Josh Shilts, CPA/ABV/CFF/CGMA Matthew Shaffer, Ph.D Matthew Shaffer, an assistant professor at USC Marshall School of Business, feels accounting is the fundamental measurement for how companies perform and emphasizes the use of accounting fundamentals to determine valuation methods. His December 2021 article "Why Value the Enterprise enroute to Equity? Valuation Practice in M&A" caught Josh's attention. During this episode, Josh Shilts and Professor Shaffer discuss:...

The Business Valuation Profession

September 08, 2022 14:00 - 41 minutes - 38.7 MB

Guests: Josh Shilts, CPA/ABV/CFF/CGMA Jay Fishman Jay Fishman is a ground-breaking figure in the business valuation profession. Jay started Financial Research Associates 41 years ago. So, what was going on in the BV world 42 years ago?! Jay’s path in valuation began Manufacturers Appraisal Company, and with a Ph.D. student’s background in research, he started digging into the value of a variety of unusual intangibles. Josh speaks with Jay about: What drives you to keep pu...

Healthcare Valuation Pt 2

August 25, 2022 14:28 - 31 minutes - 29.4 MB

Guests: Josh Shilts, CPA/ABV/CFF/CGMA Mark Dietrich, CPA/ABV Josh Shilts, CPA/ABV/CFF/CGMA sits down for a second time with Mark Dietrich, CPA/ABV, to further explore the complexities of healthcare valuation including: Data sources such as the Goodwill Registry Using principles not just rules when performing valuations Private equity transactions and platform investments No cash flow, no goodwill: the role of relative value units (RVU) What to put in your toolbox? ...

Valuation in Family Law Litigation

July 28, 2022 19:38 - 44 minutes - 41.1 MB

Guests: Josh Shilts, CPA/ABV/CFF/CGMA Ken Pia, CPA/ABV Josh and guest, Ken Pia, who leads the national matrimonial practice for Marcum LLP will share where the practice is at the beginning of the 3rd year of the pandemic. The podcast will also discuss some important issues to consider such as: Managing quality and credibility in an increasingly complex environment that is increasingly virtual Developing processes and the impact of business valuation trailblazers The valu...

Multi-Disciplinary Valuations

June 30, 2022 14:00 - 44 minutes - 40.7 MB

Guests: Josh Shilts, CPA/ABV/CFF/CGMA Dennis Webb Valuation often takes many forms and when a practitioner encounters an engagement that require different skill sets or retain the appropriate subject matter experts. This is commonly encountered when a business owns real estate that can often be worth more than the business. On this podcast Josh and guest Dennis discuss: The benefits of understanding how different professionals approach a valuation Learning to ask questi...

Potential implications of COVID-19 to FCPA

June 30, 2022 13:32 - 20 minutes - 28.2 MB

Guests: Victor Padilla, MBA, CFE, Weaver Christopher Meadors, CPA, CFF, JD, Delta Consulting Group Sasha Gartman, CFE, CAMS, Weaver Our presenters will provide an overview of the Foreign Corrupt Practices Act (FCPA) and the potential effects that the recent COVID-19 pandemic could have on FCPA enforcement trends. The presenters will discuss examples of FCPA risks that companies should be aware of in this environment and the corresponding actionable steps organi...

Forensic Data Analytics - Part 2

June 07, 2022 20:29 - 22 minutes - 20.8 MB

Guest(s): Lynda H. Schwartz CPA CFF CFE CGMA, Lynda Schwartz LLC Vincent Walden, CPA CFE, Alvarez & Marsal Doug Aguilera, CPA CFF CFE CGMA, Aguilera & Associates In this informative two-part podcast series, we discuss a Data Analysis topic from Understanding the Forensic Technology Landscape: A reference guide for practitioners. These experienced forensic accountants discuss: Various cases where data analytics is used by the accounting and legal profession...

Forensic and Valuation Services (FVS)

Episodes