AICPA Forensic and Valuation Services (FVS): Recent Episodes
AICPA Forensic and Valuation Services (FVS)
Welcome to the AICPA Forensic and Valuation Services (FVS) podcast channel. Subscribe to receive unlimited access to free podcasts on technical guidance, resources, and events as well as valuable insights and updates on professional issues from nationally recognized forensic and valuation experts. Visit us online at www.aicpa.org/fvs to gain access to valuable member-only benefits.
A deposition can put a business valuation expert in the hot seat, where every answer is tested and every assumption may be challenged. In this episode, we discuss how depositions differ from other professional interactions, what effective preparation looks like, and how experts can work with counsel, handle challenging questioning, and maintain credibility under oath. Key takeaways
- A deposition is adversarial by design — you're answering questions, not telling your story.
- Preparation starts the day the subpoena arrives.
- You're there for numbers, not emotions.
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: Dan Branch, CPA/ABV, ASA, IAG Forensics & Valuation Host: Gregory Saunders, CPA/ABV/CFF, ASA, Keiter CPAs
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Thanks for listening. We'd welcome your feedback at https://www.aicpa-cima.com/podcastsurvey or contact us directly at podcast@aicpa-cima.com.
RESOURCES FOR FURTHER EXPLORATION
Take your expert witness skills to the next level at the AICPA Expert Witness Skills Workshop, Sep 14-16, 2026, Washington, DC, a hands-on, courtroom-style experience featuring case studies, practice sessions, and a live mock trial, with enrollment limited to just 18 participants to ensure personalized coaching from judges, attorneys, and seasoned experts.
At the 2026 Forensic and Valuation Services Conference - B2 hour workshop, Becoming an Effective Expert Witness: Practical Skills for Emerging Professionals (for in-person attendees). Sharpen your expert witness skills through realistic deposition, arbitration, and courtroom scenarios that help you prepare, communicate effectively, and avoid common credibility pitfalls. Early bird savings through Sept 20 plus additional savings for AICPA members and ABV/CFF/CVFI holders
Join: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
Early career guidance: Welcome to a career in forensic and valuation services
FVS Practice Aid Library: This library is open to all visitors. Access to and download of the full practice aids is an exclusive benefit of FVS Section membership.
AICPA Statement on Standards for Forensic Services (SSFS No. 1)
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content * Serving as an Expert Witness or Consultant — FVS Practice Aid * Two perspectives on the path to becoming an FVS expert for litigation
FVS Valuation Podcast archives:
- From Analysis to Testimony: Key Skills for a Career in Forensic and Valuation Services
- Expert Witness - Defending your Business Valuation in Litigation
- Implementing AI in your Valuation Practice
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
Even if IVS does not formally apply to your work, this episode is worth your time. The latest proposed updates show where valuation expectations, review standards, and best practices are heading—and understanding that direction now can help you strengthen the clarity, credibility, and defensibility of your work. This episode breaks down the major themes in the exposure draft, including
- Increased scrutiny and global consistency
- The role of AI in valuation workflows
- Valuation ranges and quality control
For valuation professionals, these are not abstract changes—they are practical signals of how stronger work will increasingly be evaluated by clients, auditors, regulators, and courts.
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
Guests: Alex Aronsohn, FRICS, Director of Technical Standards, International Valuation Standards Council Nicolas Konialidis, CFA, ASA-BV, Asia Director and Technical Director of the Business Valuation Board, International Valuation Standards Council
Host: Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
2026 Forensic and Valuation Services Conference - Beyond the technical sessions, conferences can offer something just as important—the opportunity to connect with peers, share experiences, and hear how others are approaching similar challenges in their work. Early bird savings through Sept 20 plus additional savings for AICPA members and ABV/CFF/CVFI holders
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content
Final International Valuation Standards (to be published) Expected publication: January 31, 2027 | Effective date: January 31, 2028
- IVS Exposure Draft Consultation
- Redline Version of IVS
- Summary and Consultation Questions
- IVSC Perspective Paper - Navigating the Rise of AI in Valuation: Opportunities, Risks, and Standards
AICPA resources
- Statement on Standards for Valuation Services Toolkit
- AICPA Guidelines for Responsible Use of Artificial Intelligence (AI) in Forensic and Valuation Services Engagements
FVS Valuation Podcast archives - Check out what we have to offer Byteful Insights: Valuing Tech and Data- a conversation with the IVSC Valuation's Talent Pipeline: How the AICPA's Model Business Valuation Curriculum Is Changing the Game Grabowski's Take - Discount Rates, Risk, and the Future of Valuation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
This episode is a fast-moving walkthrough of the cases and pitfalls that most often drive IRS attention. In a candid, practitioner-to-practitioner conversation, Dave, Natalya and Bruce break down what's changing, what's repeating, and what valuation pros can do now to reduce risk and improve defensibility.
You'll hear what Pierce v. Commissioner suggests about when a DCF can stand alone, why tax affecting still needs to be done "the right way," and how weak support for DLOM (and increasingly DLOC) can undermine an otherwise solid conclusion. Actionable takeaway: tighten your work where challenges concentrate: discounts, tax affecting, projections, and documentation. And if you use AI for research or drafting, verify sources like your job depends on it—because it does.
Continue reading to learn about key resources available to improve your valuation analyses.
Guests:
- Natalya Abdrasilova, CPA/ABV, MAFF, Director of Valuation & Litigation Services, Boyle, Deveny & Meyer
- Bruce C. Wood, CPA/ABV, Mtx, Director, Applied Economics
Host: David J Consigli, CPA/ABV, CDFA, Partner, SAX Advisory Group
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
2026 Forensic and Valuation Services Conference - Beyond the technical sessions, conferences can offer something just as important—the opportunity to connect with peers, share experiences, and hear how others are approaching similar challenges in their work. Early bird savings through Sept 20 plus additional savings for AICPA members and ABV/CFF/CVFI holders
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content
FVS Valuation Podcast archives - Check out what we have to offer
Making a Case for Using the Market Approach for Determining Fair Market Value Insights for Navigating Common Issues in Business Valuation - 2025 update Grabowski's Take - Discount Rates, Risk, and the Future of Valuation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
The private credit landscape stands at a critical juncture amid rising technical defaults, restructurings, and redemption pressures. Our guest, Luca Blasi, draws on his unique experience in valuation, banking, and regulatory oversight, our industry expert observes parallels with the rapid growth, compressed risk premia, weaker underwriting discipline, and opaque pricing prevalent in the pre-GFC era, but highlights a key difference: today's capital is largely held by longer-horizon investors like pensions and insurers rather than highly leveraged banks. Luca analyzes potential spillover effects from private equity's current slower exits, echoes a clear need for better data standards and benchmarks in assessing risks, and makes a compelling case in reinforcing why defensible valuations depend on consistent methodology, transparent assumptions, and strong governance.
Key takeaways:
• Current long(er) horizon investor base is a key difference with pre-GFC environment • Difficulty in verifying underwriting quality necessitates looking beyond headline defaults • Limited benchmarks and transaction data make valuations subjective and less comparable • Strong governance demands independence, documentation, and timely valuations
Guest: Luca Blasi, PhD, FRM, Managing Director and Head of Private Markets Valuations and Regulatory Solutions, S&P Global
Host: Howard Mah-Lee, ABV, CFA, CAIA Senior Manager, AICPA Valuation Services
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Please share your thoughts about the episode - click here to leave us a review Want to get involved with future FVS conferences, committees and advisory groups, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
- Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
The FVS Valuation Podcast archives
- Current Trends In Private Credit Markets
- 409A Valuations – What you Need to Know
- Libsyn Five | Financial Instrument Valuation Series: SAFEs, Convertible Notes, and Embedded Derivatives
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page , the alternative investment valuation resource and community page , and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Goodwill is one of the most contested issues in divorce business valuation and family law cases. This episode examines personal vs. enterprise goodwill, the double dip problem, and why state law and standards of value can dramatically affect outcomes. Valuation experts share practical insight into how goodwill is analyzed in real world divorce litigation. Guests: David Consigli, Jr., CPA/ABV, CDFA, Partner, FAZ Forensics Luke Thomas, CVA, CDFA, Principal, IAG Forensics Host: Jenny Allen, CPA/ABV/CFF, Partner, Anthem Forensics
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content
AICPA Testing Goodwill for Impairment Accounting and Valuation Guide This AICPA Accounting and Valuation Guide delivers practical guidance on goodwill impairment testing, including accounting, valuation, and disclosure considerations. Developed by the AICPA Impairment Task Force and staff, it emphasizes fair value measurement of reporting units for financial reporting purposes.
FVS Valuation Podcast archives - Check out what we have to offer
- Insights for Navigating Common Issues in Business Valuation - 2025 update
- Personal vs. Enterprise Goodwill: Key Things to Know (Feb 2023)
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
This episode explores how the recently enhanced AICPA Model Business Valuation (BV) Curriculum is designed to help prepare the next generation of valuation professionals. A panel of academics and practitioners discuss why the curriculum was developed, the challenges it aims to address along the ABV pathway, and how it introduces the analytical, modeling, and strategic advisory skills that today's market increasingly demands. The Curriculum provides a:
- Clear, confidence‑building pathway to the ABV credential that supports the accelerating demand for valuation expertise
- Cohesive, market‑relevant framework that unites accounting and finance to develop high‑impact analytics, modeling, and advisory capabilities
- Flexible, scalable structure that empowers institutions to elevate and differentiate their academic programs
Guests:
- Dereck Barr-Pulliam, Ph.D. Director of the School of Accountancy and Associate Professor of Accounting at the University of Louisville
- Marcy Binkley, Ph.D., CPA, CMA, Assistant Professor of Accounting at Middle Tennessee State University
- Ernest Patrick Smith, CPA/ABV/CFF, Managing Partner, Nawrocki Smith LLP and Adjunct Professor Hofstra and SUNY Old Westbury
Host: Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
AICPA Model Business Valuation Curriculum What is the ABV credential? Join the AICPA : This Way To CPA
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
FVS Valuation Podcast archives - Check out what we have to offer
- Women Leaders in Business Valuation
- The Business Valuation Profession
- Enhancing Professional Growth through AICPA FVS Section Resources and Participation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Demand for business valuation professionals continues to outpace supply, making hiring and retention a top challenge for valuation and forensic services firms heading into 2026. This episode explores business valuation hiring trends, talent retention strategies, AI's impact on early career valuation roles, and how firm consolidation is influencing the market. We also discuss why rebuilding the business valuation talent pipeline at the collegiate level is critical to the future of the profession.
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: John Borrowman, CPC, President, Borrowman Baker LLC
Host: Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
AICPA 2026 Forensic & Valuation Services Conference
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- AICPA Model Business Valuation Curriculum
- Profession Ready Initiative - A research-backed CPA workforce readiness project focused on early-career skills gaps.
- Welcome to a career in forensic and valuation services
The FVS Valuation Podcast archives
- Implementing AI in your Valuation Practice
- Recruiting Challenges in BV: The Perfect Storm
- Valuation in a Climate of Uncertainty
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com
Is CAPM still the gold standard for determining cost of capital—or is it time for a rethink? Valuation expert Roger Grabowski explores why CAPM often fails in practice and how shifting toward investment-specific risk provides a more accurate framework for real-world decision-making. We also discuss multi-factor models, ASC 820 implications, and practical strategies for communicating risk concepts to courts and auditors.
Key Takeaways
- CAPM's Limitations: Decades of research show CAPM struggles to predict returns accurately, making it less reliable for valuation in practice.
- Investment-Specific Risk: Moving beyond company-specific risk to focus on risks tied to cash flows offers a clearer, more relevant approach.
- Aligning Theory with Practice: Modified CAPM, multi-factor models, and ASC 820's exit value concept help valuation professionals better reflect market realities and communicate effectively.
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: Roger Grabowski, FASA, Managing Director (ret.), Kroll LLC, Valuation Advisory Services Host: Josh Shilts, CPA/ABV/CFF/CGMA, Director, Forensic & Valuation Services, Dean Dorton
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- FVS webcast archive | Developing discount rates for fair value reporting
- FVS Practice Aid | Discount Rates, Risks, and Uncertainty in Economic Damages Calculations
The FVS Valuation Podcast archives
- Discounted Cash Flows with Roger Grabowski
- Valuation in a Climate of Uncertainty
- Reconciling Discount Rates for Intangible Asset Valuation in PPAs
- Macroeconomic Update 2025 - Cost of Capital and Valuation Impact
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
In this episode, host Nene Glenn Gianfala sits down with Greg Endicott, a seasoned valuation professional and technology innovator, to discuss the transformative impact of artificial intelligence on the valuation industry. Greg shares practical insights and a detailed 8-step framework for successfully integrating AI into valuation practices—whether you're part of a large firm or a solo practitioner there are opportunities for efficiency, automation, and market expansion. Key takeaways
- AI Is transforming every aspect of valuation
- Transparency, auditability, and professional standards are critical risks
- A structured, 8-Step framework for successful AI implementation
Guest: Greg Endicott, CPA/ABV. ASA, Managing Director, Strategic Value Group, LLC and Founder and President of ValueVision, Inc. a Microsoft Partner developing an AI-enabled valuation workflow and knowledge management platform. Host: Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services
Guidelines for Responsible Use of Artificial Intelligence (AI) in Forensic and Valuation Services Engagements
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
The state of AI and machine learning in financial instrument valuation | FVS webcast archive
The FVS Valuation Podcast archives
- Using AI in Your Valuation Practice – Part 1
- Using AI in Your Valuation Practice – Part 2
- ESOPs: Preserving Culture, Valuation and Empowering Employees
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
This interview was recorded on 10/28/2025 at the AICPA FVS Conference. Economic issues discussed are still relevant as of the publish date: 11/20/2025 On this episode we hear from Carla Nunes and Jim Harrington from Kroll right after their session at the 2025 AICPA FVS Conference on October 28 to discuss the post-election economic landscape focusing on tariffs, fiscal stimulus, and their impact on valuations and the cost of capital. Our guests highlight how recent government policies, trade uncertainties, and the rise of AI are shaping market sentiment, interest rates, and equity risk premiums, and emphasizes the importance of staying informed and adapting valuation approaches to rapidly changing conditions. ________________________________________ Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses. Guests: Carla S. Nunes, CFA, ABV, Managing Director, Kroll James P. Harrington, Director, Kroll Host: Nene Glenn Gianfala, CPA, ABV, Chaffe & Associations
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
IT'S VIRTUAL! STILL TIME TO REGISTER Business Valuation School - Dec 1-5, Live online
PURCHASE SESSIONS: 2025 AICPA FVS Conference - you can purchase sessions and the handouts
EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
Cost of capital – basics and best practices in business valuation | FVS webcast archive
The FVS Valuation Podcast archives
- Transparency in Private Market Valuations (2/27/2025)
- Macroeconomic Update 2024 - Cost of Capital & Valuation Impact (11/21/24)
- The New Normal: Cost of Capital in a Higher Interest Rate Environment (12/7/2023)
- ESG & the Cost of Capital (4/27/2023)
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Private credit is one of the fastest-growing areas in alternative investments, driven by tighter traditional lending and demand for higher yields. But its rise brings valuation challenges—limited transparency, non-standard pricing, and infrequent market activity. How can these assets be accurately valued? What risks might be overlooked? And how should investors assess performance and liquidity? Hear from a specialist tackling these questions, and explore AICPA resources to enhance your valuation analysis.
Key takeaways • Industry economics and motivations of stakeholders and constituents • Applications and limitations of formal valuation and accounting guidance • Characteristics and valuation implications of payment-in-kind (PIK) features • Looking beyond carrying values to assess debt instruments
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: Susan DuRoss, Managing Director, Global Head of Valuation, Harvest Investments Host: Howard Mah-Lee, CFA, CAIA, ABV, Senior Manager, AICPA Valuation Services
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
UPCOMING: Business Valuation School - Dec 1-5, Live online
JUST MISSED: AICPA FVS Conference, Oct 27-29, 2025 - you can purchase sessions and the handouts. Please see here
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
• Valuation of Privately Held Companies Equity Securities Issued as Compensation • Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Private credit valuation in alternative investments | FVS webcast archive
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
The FVS Valuation Podcast archives • 409A Valuations – What you Need to Know • SAFEs, Convertible Notes, and Embedded Derivatives
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
In this episode, host Alex Partin and guests Serena Morones, David Harkins, and Kyle Wolf each bring their unique perspectives on Employee Stock Ownership Plans (ESOPs) and their critical role in succession planning for privately held businesses.
The conversation explores how ESOPs offer a compelling alternative to traditional exit strategies. The panel brings together perspectives from business valuation experts and those with firsthand experience in ESOP-owned firms, offering practical insights for business owners considering this path. Key Takeaways:
- ESOPs as a Succession Tool: ESOPs provide a way for business owners to transition ownership to employees, maintaining company culture and values while offering liquidity and a gradual exit strategy.
- Business Valuation for ESOPs: The success of an ESOP partly depends on accurate, third-party business valuation, which determines fair market value for the transaction and ensures sustainability for both sellers and employee owners.
- Transparency and Engagement Drive Success: Companies that openly communicate ESOP benefits and valuation processes to employees foster a sense of ownership, improve retention, and create a more engaged workplace culture.
Guests:
- David Harkins, CPA/ABV/CFF, CFA, Mercer Capital
- Serena Morones, CPA/ABV, Morones Analytics
- Kyle Wolf, CPA/ABV, Stern Brothers Business Valuation Advisors
Host: Alex Partin, CPA/ABV, Mueller & Partin, PS
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
- AICPA Forensic & Valuation Services Conference, Oct 27-29, Aurora, CO, attend virtually for 1,2,or 3 days
- Business Valuation School - Dec 1-5, Live online
NEW RESOURCE Welcome to a career in forensic and valuation services - early-career guidance, built for you
AICPA Employee stock ownership plans (ESOPs) resource center
Journal of Accountancy articles :
- Employee ownership and taxes: Why firms are choosing ESOPs
- What to know when you client is considering employee ownership
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuations performed for employee stock ownership plans (ESOPs) and FAQs
- What every valuation analyst should know about employee stock ownership plans (ESOPs)
The FVS Valuation Podcast archives
- From Analysis to Testimony: Key Skills for a Career in Forensic and Valuation Services
- The Business Valuation Profession
- Enhancing Professional Growth through AICPA FVS Section Resources and Participation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
In this episode, host Greg Saunders is joined by a diverse panel of guests for a candid discussion on business valuation practices and regional nuances. The panel explores key topics including:
- Tax effecting PTEs post-TCJA
- Using the guideline transaction method effectively
- Managing timing mismatches in real estate appraisals
- Aligning valuation and transfer dates
- Differentiating personal vs. enterprise goodwill
Whether you're a seasoned valuation professional or an emerging professional, this episode offers practical insights and real-world perspectives to help navigate common valuation scenarios. Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guests:
- Tiffany Mellow, CPA/ABV, Perkins & Co
- David Harkins, CPA/ABV, Mercer Capital
- Jessica Landay ABV, Harper Hofer
Host: Greg Saunders, CPA/ABV, Keiter
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
- AICPA Forensic & Valuation Services Conference, Oct 28-30, Aurora, CO, in person and online
- AICPA Expert Witness Skills Workshop, Oct 28-30, Aurora, CO,in person only
- Business Valuation School - Sep 8-12, Raleigh NC, in person only
- Business Valuation School - Dec 1-5, Live online
NEW RESOURCE Welcome to a career in forensic and valuation services - early-career guidance, built for you
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Considerations when using the Guideline Company Transaction Method (GCTM)
- How to use MergerShark to improve your market approach | FVS webcast archive
- FVS estate and gift toolkit
- Estate and gift valuation case law - key takeaways | FVS webcast archive
- Working with other appraisers - valuation of FLPs holding real estate
The FVS Valuation Podcast archives
- Personal vs. Enterprise Goodwill: Key Things to Know
- Making a Case for Using the Market Approach for Determining Fair Market Value
- Real Estate in the Valuation of Operating Entities and Holding Companies
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Josh Shilts interviews estate and tax attorney, Bo Trudeau, about formula transfer clauses for estate and gift tax planning. They discuss how these clauses can help reduce tax risk for transfers of hard-to-value assets, review key cases such as Wandry and Procter, and clarify the differences between the various types of formula transfer clauses. The episode highlights the importance of establishing intent, consistent documentation, and timely valuations, and also provides specific strategies to bolster formula transfers against challenges from the IRS.
Key takeaways include:
- Evolution of the case law relating to formula transfers
- Distinctions between defined value, price adjustment, and other clauses
- Essential strategies and documentation for formula transfers
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: Robert H. "Bo" Trudeau, JD, LLM, Purcell, Flanagan, Hay & Greene, P.A. Host: Josh Shilts, CPA/ABV/CFF/CGMA, Forensic & Valuation Services Director, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Check out early bird and special discounts for AICPA and FVS Section members, and ABV, CFF and CVFI credential holders
- AICPA Forensic & Valuation Services Conference, Oct 28-30, Aurora, CO, in person and online
- AICPA Expert Witness Skills Workshop, Oct 28-30, Aurora, CO,in person only
- Business Valuation School - Sep 8-12, Raleigh NC, in person only
- Business Valuation School - Dec 1-5, Live online
VS Section 100 Toolkit This toolkit is designed to provide non-authoritative guidance on the development of valuation or calculation engagements in accordance with VS Section 100. Statement on Standards for Valuation Services (“VS Section 100” or “SSVS”), Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset
FVS Section Benefit - FVS estate and gift toolkit Stay up to date on the latest FVS estate and gift guidance. This toolkit will serve as an invaluable resource to keep you up to date on the latest guidance.
The FVS Valuation Podcast archives
- Complexities Of Subsequent Events in Business Valuation
- Enhancing Professional Growth through AICPA FVS Section Resources and Participation
- Estate Planning – Anticipating the Change in 2025
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
In today’s uncertain market with high capital costs and changing investor demands, startup valuation requires both expertise and adaptability. Valuation specialists Ross McSwain and Charles Gallman discuss how economic challenges are shaping current models and highlight the growing importance of founder vision and qualitative factors.
They outline cost, market, and income approaches for different growth stages, referencing AICPA guides and practical experience, and stress the need to align methods with milestones and capital structure.
Key takeaways
- Valuation shifts as startups grow
- Qualitative factors matter
- VC return goals set discount rates
- Cost approach applies beyond early stages
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guests:
- Charles Gallman, CPA/ABV, Managing Director, Advisory Services, Grant Thornton
- Ross McSwain, ABV, Managing Director, Advisory Services, Grant Thornton
Host: Nene Glenn Gianfala, CPA/ABV, Senior Vice President – Valuation Advisory Group, Chaffe & Associates
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Check out early bird and special discounts for AICPA and FVS Section members, and ABV, CFF and CVFI credential holders
- AICPA Forensic & Valuation Services Conference, Oct 28-30, Aurora, CO, in person and online
- AICPA Expert Witness Skills Workshop, Oct 28-30, Aurora, CO,in person only
- Business Valuation School - Sep 8-12, Raleigh NC, in person only
- Business Valuation School - Dec 1-5, Live online
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
- Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
- Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide
The FVS Valuation Podcast archives
- Early-Stage Valuation, A Conversation with author Antonella Puca
- 409A Valuations – What you Need to Know
- Valuation Considerations in Equity Compensation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
FVS Valuation subject matter experts Josh Shilts and Dave Consigli address current challenges encountered by professionals conducting valuations, emphasizing that these competencies remain fundamental — mirroring those required during the Covid period. Their discussion highlights several important insights:
- Embracing Economic Volatility: Ongoing economic uncertainty has become a constant factor, making adaptability essential for valuation professionals.
- Assessing Client Risk Management: It is critical to evaluate how clients are managing financial, operational, and strategic risks.
- The Importance of Industry Knowledge: In-depth understanding of industry dynamics remains vital.
- Composition and management of a company's workforce – especially in the context of generational shifts and the integration of AI.
Guest: Josh Shilts, CPA/ABV/CFF/CGMA, Forensic & Valuation Services Director, Dean Dorton Host: David Consigli, Jr. CPA/ABV, CDFA, Partner, FAZ Forensics
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Check out early bird and special discounts for AICPA and FVS Section members, and ABV, CFF and CVFI credential holders
- AICPA Forensic & Valuation Services Conference, Oct 28-30, Aurora, CO, in person and online
- AICPA Expert Witness Skills Workshop, Oct 28-30, Aurora, CO,in person only
- Business Valuation School - Sep 8-12, Raleigh NC, in person only
- Business Valuation School - Dec 1-5, Live online
Check out these free resources
- Statement on Standards for Valuation Services (VS Section 100)
- Disaster Relief Resource Center
- Tariff Resource Center
- Demystifying M&A Valuation Engagements - What Sellers (and Buyers) Need to Know
- Navigating Business Interruption Claims | FVS webcast archive
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- AICPA VS Section 100 subsequent event toolkit
- Considerations when valuing distressed or impaired businesses FAQs
- Providing Bankruptcy and Reorganization Services, Vol. 2: Valuation in Bankruptcy | FVS Practice Aid
- Calculating Lost Profits | FVS Practice Aid
- FVS Quick Reference Guide: Standards and Premises of Value
The FVS Valuation Podcast archives
- Complexities Of Subsequent Events in Business Valuation
- Enhancing Professional Growth through AICPA FVS Section Resources and Participation
- Transparency in Private Market Valuations
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
AI is becoming increasingly important in managing, analyzing, and optimizing investments and influencing how we navigate the interdependencies of capital and data flows, reporting, and legal and regulatory requirements in the private markets. This discussion between experts Andreas Dal Santo of BlueVal, Chandu Chilakapati of Aprio, and Prof. Michael Weinberg of Columbia Business School – practicing experts in finance, investment, and valuation - highlights many of the benefits, challenges, and future potential of AI in the world of alternative investments and financial instrument valuation.
- AI encompasses numerous subcategories, each with different applications, risks, and opportunities
- No clear uses for AI in alternative investments and valuation without continued human oversight
- AI might result in some industry jobs being lost, but there will likely also be new types of jobs created
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guests:
- Chandu Chilakapati, Aprio
- Andreas Dal Santo, ABV, CFA, BlueVal
- Michael Weinberg, Adjunct Professor, Columbia Business School
Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Check out early bird and special discounts for AICPA and FVS Section members, and ABV, CFF and CVFI credential holders
- AICPA Forensic & Valuation Services Conference, Oct 28-30, Aurora, CO, in person and online
- AICPA Expert Witness Skills Workshop, Oct 28-30, Aurora, CO,in person only
- Business Valuation School - Sep 8-12, Raleigh NC, in person only
- Business Valuation School - Dec 1-5, Live online
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
The FVS Valuation Podcast archives
- Using AI In Your Valuation Practice
- Valuing Complex Financial Instruments
- Valuation Considerations in Equity Compensation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Dave and Lisa explore the intricacies of the market approach highlighting the importance of using reliable market data and multiple valuation approaches to achieve accurate results. They discuss how risk factors and company size influence valuation multiples and provide practical tips for applying these concepts in real-world scenarios. Key takeaways include:
- Combining income, market, and asset approaches helps mitigate the risk of skewed valuation results
- Understanding and adjusting for risk factors, such as customer and supplier risks, is crucial in determining accurate valuation multiples.
- Market multiples should be adjusted for forward-looking earnings and industry-specific risks to ensure they reflect the true value of a business.
Guest: Lisa Cribben, CPA/ABV, Partner, Hawkins Ash CPAs Host: David Consigli, Jr. CPA/ABV, CDFA, Partner, FAZ Forensics
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Check out early bird and special discounts for AICPA and FVS Section members, and ABV, CFF and CVFI credential holders
- AICPA Forensic & Valuation Services Conference, Oct 28-30, Aurora, CO, in person and online
- AICPA Expert Witness Skills Workshop, Oct 28-30, Aurora, CO, in person only
- Business Valuation School - Sep 8-12, Raleigh NC, in person only
- Business Valuation School - Dec 1-5, Live online
NEW RESOURCE Welcome to a career in forensic and valuation services - early-career guidance, built for you
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- How to use MergerShark to improve your market approach | FVS webcast archive
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
The FVS Valuation Podcast archives
- Women Leaders in Business Valuation
- The Business Valuation Profession
- Enhancing Professional Growth through AICPA FVS Section Resources and Participation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
This is a refreshed version of an episode from July 2021. Some voice distortion may be present. Please scroll down to find links to essential resources that have been developed since the original publish date.
In this episode, we explore the many paths available to accounting and finance majors who aspire to work in forensics and valuation services particularly as an expert witness. Dean Driskell tells his journey as a forensic accounting and valuation professional. He and host, Josh Shilts, share pivotal moments that have defined their careers and the skills they consider essential for success.
Key Topics Discussed:
- Insights into the diverse career opportunities within the profession
- Practical advice on how to navigate the intersection of finance and accounting through the different stages of one’s career
- Understanding your audience and how it can impact your effectiveness as a professional
- Strategies for developing and honing skills that are essential for success and how to find opportunities to improve these skills
Check out our newest resource Welcome to a career in forensic and valuation services - early-career guidance, built for you (accessible to everyone)
Guest: F. Dean Driskell III, CPA/ABV/CFF, Executive VP, JS Held LLC Host: Josh Shilts, CPA/ABV/CFF/CGMA, Dean Dornton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Check out early bird and special discounts for AICPA and FVS Section members, and ABV, CFF and CVFI credential holders
- AICPA Forensic & Valuation Services Conference, Oct 28-30, Aurora, CO, in person and online
- AICPA Expert Witness Skills Workshop, Oct 28-30, Aurora, CO,in person only
- Business Valuation School - Sep 8-12, Raleigh NC, in person only
- Business Valuation School - Dec 1-5, Live online
NEW RESOURCE Welcome to a career in forensic and valuation services - early-career guidance, built for you
The FVS Valuation Podcast archives
- Women Leaders in Business Valuation
- The Business Valuation Profession
- Enhancing Professional Growth through AICPA FVS Section Resources and Participation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
In the evolving world of alternative investments, AICPA's "PE/VC" guide often is only a starting point in the valuation of complex financial instruments. Valuation specialists in this field combine their experience with formal guidance and financial theory. Ms. Antonella Puca, Managing Partner at BlueVal, wrote a book on “Early Stage Valuation, A Fair Value Perspective” that summarizes her studies and experience in this field. We will discuss her journey and hear how she addresses:
- Presenting technical complexity in a clear and concise form
- Influence of the fair value perspective on the scope and perspective of the book
- Ongoing relevance of fair valuation concepts in an evolving industry and economy
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: Antonella Puca, Partner, BlueVal Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
The FVS Valuation Podcast archives
- Valuing Complex Financial Instruments
- 409A Valuations - What You Need To Know
- Valuation Considerations in Equity Compensation
- Financial Instrument Valuation Series: SAFEs, Convertible Notes, and Embedded Derivatives
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Catherine and Nathan, both seasoned CPAs and ABVs, discuss the complexities of subsequent events in business valuation. They explain the definition, implications, and relevance of these events in contexts like estate and gift tax transactions. Their conversation covers how these events can affect or indicate value, the standards and court rulings involved, and the challenges of determining what is known or knowable at the valuation date.
Key Takeaways:
- Definition of subsequent events are particularly relevant in litigation, estate, and gift tax transactions
- Known or knowable at the valuation date, but courts may sometimes consider subsequent events differently
- Importance of providing additional information to courts without muddying the valuation process
Guests: Catherine Stoddard, CPA/ABV, Stoddard Consulting PA Nathan Duke, CPA/ABV, Senior Manager, Forvis Mazars US Host: David Consigli, Jr. CPA/ABV, CDFA, Partner, FAZ Forensics
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
Disaster relief resource center
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- AICPA VS Section 100 subsequent event toolkit
- VS Section 100 (SSVS) Development Compliance Checklists
- VS Section 100 (SSVS) Reporting Compliance Checklists
- Considerations when valuing distressed or impaired businesses FAQs
The FVS Valuation Podcast archives
- Turning Risk into Value - Gathering and Applying Information for Better Data Visuals
- Reconciling Discount Rates for Intangible Asset Valuation in PPAs
- Supporting Company Specific Risk and Reconciliation under ASC 805
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Dissenting shareholder disputes occur when minority shareholders believe their shares are undervalued in a company transaction, leading to legal dissent. There is a difference between dissenting and oppressed shareholder matters which our expert, Hubert Klein, will explain as well as the legal and valuation standards that are used.
Klein highlights the importance of transparency and professional skepticism and thorough understanding of both sides' perspectives, such as:
- Common triggers for dissenting shareholder actions
- Preventing dissenting shareholder issues
- Reconciling valuation differences
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: Hubert Klein, CPA/ABV/CFF, Partner and Practice Leader, Eisner Advisory Group LLC Host: Alex Partin, CPA/ABV, Mueller & Partin
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.
- 2025 AICPA & CIMA Forensic & Valuation Services Conference check out early bird and special discounts for AICPA and FVS Section members, and ABV, CFF and CVFI credential holders
- Emerging Partners Toolkit – Section 6 Ownership/buy-sell agreements
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
AICPA Quick Reference Guide: Standards and Premises of Value (refer to page 7)
The FVS Valuation Podcast archives
- Valuation Case Law Update
- Insights for Navigating Common Issues in Business Valuation
- The Forensic Accountant's Role in M&A Disputes
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
The discussion underscores the importance of participating in professional communities like the AICPA FVS Section for continuous learning and support. Bethany and Tade highlight how the FVS community has significantly contributed to their professional growth by providing key resources to assist with client engagements and a supportive community of professionals.
- Using FVS Section resources in client work
- Networking benefits – connecting with supportive SMEs
- Community involvement aiding professional development
Continue reading to learn about key resources available at AICPA-CIMA.com
Guests: Bethany Hearn, CPA/ABV, Partner, MH CPA PLLC and Tade Akinkugbe, ABV, ASA, Senior Manager, KPMG
Host: Josh Shilts, CPA/ABV/CFF/CGMA, Director, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES MENTIONED IN THE EPISODE - the following are all available as part of an AICPA FVS Section membership. Click here to learn more about joining this community. In addition to exlusive resources such as the following, you also get 16 credits of complimentary CPE
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies (the PE/VC guide)
- Valuation of Privately Held Companies Equity Securities Issued as Compensation (the "Cheap Stock" guide)
- PE/VC Accounting and Valuation Guide Best Practices
- Primer on private equity and venture capital valuations
- Valuation of carried interest in private equity and venture capital firms | FVS webcast archive
- A CPAs guide to family law services – FVS Practice Aid
- Valuations for financial reporting toolkit
- FVS Estate and Gift practice aid and toolkit
If you are not yet an FVS Section member, here are links to purchase 2 of our most popular guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
From the FVS Valuation Podcast archives - available to all
- Women Leaders in Business Valuation
- Using AI in Your Valuation Practice – Part 1
- Using AI in Your Valuation Practice – Part 2
- Recruiting Challenges in BV: The Perfect Storm
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Simple Agreement for Future Equity (SAFEs), convertible notes, and embedded derivatives are among financial instruments which feature optionality, which can obscure confidence in the expected value of the associated future economic benefits. Published guidance is limited, and adding to the complexity, some alternative investment transactions have optionality features lurking within, dormant, and not readily apparent. This presents a wrinkle for practitioners who try to value assets which could morph into something else tomorrow. Listen to how specialists in this area approach these issues, and read below for key AICPA resources to improve your own valuation analyses.
Key Takeaways
- Applications and limitations of formal valuation guidance
- How optionality characteristics influence financial instrument design
- Best practices for valuing instruments with optionality features
- Approaches for early stage assets lacking underlying valuations
Guests: Oksana Westerbeke, Partner, and Jared Hannon, Director, Grant Thornton Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
2024 AICPA & CIMA Forensic & Valuation Services Conference - for purchasesession: Full conference package
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
From the FVS Valuation Podcast archives
- Valuing Complex Financial Instruments
- 409a Valuations - What You Need To Know
- Valuation Considerations in Equity Compensation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
To celebrate Women's History Month, we are excited to share a special episode for our FVS Valuation podcast which explores the diverse backgrounds of several business valuation leaders, their paths into a career in business valuation, and their journeys to becoming experts in the field. The conversation highlights the many routes that can lead to success in business valuation, including
- The significance of obtaining the Accredited in Business Valuation (ABV) credential and how it has impacted their careers
- Their strategies for achieving a healthy work-life balance while excelling in their professional roles
- The role of mentorship and support systems in their career development and success
Please be sure to register for our upcoming Fireside Chat on Tuesday, 3/25, where we will have an extended conversation with our esteemed guests and gain further inspiration and insights from their experiences. Register now to secure your spot!
Guests: Bethany Hearn, CPA/ABV, Partner, MH CPA PLLC Kathy Johnson, CPA/ABV/CFF/CGMA, Vice-President, J.S. Held LLC Tiffany Mellow, CPA/ABV, Practice Leader and Shareholder, Perkins & Co
Host: Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
From the FVS Valuation Podcast archives
- Women in FVS, A Multigenerational Perspective - Part 1
- Women in FVS, A Multigenerational Perspective - Part 2
- Increasing Engagement with FVS Emerging Professionals
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
In early 2025, the new US administration has been implementing changes which could affect regulatory oversight in private markets and alternative investments. Transparency in asset valuation is vital, especially where regulation is limited. Inadequate valuations or outdated financial reports can negatively impact investor decisions, leading to market inefficiencies and reduced confidence. Our presenter, an expert in private market valuation, provides insights and recommendations on managing these issues. Key takeaways: * Industrywide benefits of enhanced transparency * How to verify accuracy and reliability of private market valuation data across asset managers * Analysis of pitfalls of opaque or inconsistent valuation methodology applications * Managing and mitigating conflicts of interest in the private market valuation process
Guest: Cristina Chen-Oster, founder and CEO, M2M Capital Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services Section Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses. Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links. More from Cristina Chen-Oster
- Call to Action: Mandate Higher Price Transparency in Private Markets
- Conference session: Techniques Utilizing AI for Valuation of Private Companies
Conference session: Updated Guidance on Secondary Market Transactions - Implications for Private Company Common Stock Valuations
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
From the FVS Valuation Podcast archives
- M&A vs Equity Analysis
- Macroeconomic Update 2024 - Cost of Capital & Valuation Impact
- Valuing Complex Financial Instruments
One More: Creating Trust In Capital Markets
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Maryellen and Ross delve into the subjectivity and controversy surrounding discount rates, the importance of understanding the asset and forecast inputs, and the application of market participant assumptions. Including these key takeaways:
- Subjectivity in Discount Rates: Understanding the significant subjectivity and controversy in determining discount rates.
- Qualitative Assessments: The role of qualitative assessments in aligning discount rates with associated risks.
- Resources and Guides: Utilizing available resources to enhance valuation analyses.
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guests Maryellen Galuchie, CPA/ABV, Managing Director, Advisory Services, Grant Thornton Ross McSwain, ABV, Sr. Manager, Advisory Services, Grant Thornton Host Nene Glenn Gianfala, CPA/ABV, Vice President – Valuation Advisory Group, Chafe & Associates
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Available for purchase Accounting and Valuation guides - Business Combinations
2024 AICPA & CIMA Forensic & Valuation Services Conference - Full conference package Session only: Determining the Appropriate Discount Rate for Valuing Intangible Assets in a PPA
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
Valuations for Financial Reporting Toolkit - A resource for professionals who prepare valuations for financial reporting purposes
From the FVS Valuation Podcast archives
- Supporting Company Specific Risk and Reconciliation under ASC 805 with Charles Gallman and Ross McSwain
- Fair Value with Mark Zyla
- Byteful Insights: Valuing Tech and Data- a conversation with the IVSC
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Derivatives such as options have been used to reward employees for many years, and executive pay packages often include features of complex derivative securities such as options and restricted stock with vesting schedules based on various contingencies. Join us for a deeper look of what’s “under the hood” in the relevant valuation techniques such as lattice models and Monte Carlo simulation, and how these relate to regulations such as ASC 718 and the new Pay versus Performance (“PvP”) requirements for proxy statements. • Relevance of Internal Revenue Code Section 409a and ASC 718 valuation considerations • Case studies in uses and misuses of equity compensation • “Pay vs Performance”, clawback provisions, and other regulatory considerations
Continue reading for key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guests: Josh Schaeffer, PhD and Managing Director, Equity Methods, LLP Mona Paushenwein, Consultant, Equity Methods, LLP Host: Howard Mah-Lee, Senior Manager, AICPA Valuation Services Section
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
409a Valuations and Other Complex Securities (live session from 2021 AICPA & CIMA Forensic & Valuation Services Conference with Antonella Puca, BlueVal Global, and Oksana Westerbeke, Grant Thornton)
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation (AKA "Cheap Stock Guide")
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies (AKA "PE/VC Guide")
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
From the FVS Valuation Podcast archives - 409A Valuations – What you Need to Know
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
This is a refreshed version of an episode from October 2022.
Professor Matthew Shaffer shares his journey into the field of accounting and his interest in corporate governance, valuation, and the market for corporate control. His article, "Why Value the Enterprise and Route to the Equity," explores the rationale behind using enterprise value evaluations in M&A settings instead of directly valuing equity. Josh and Matt discuss:
- Accounting as a fundamental framework for understanding business activities and market movements.
- Impact of Non-Recurring Items on Valuation Methods:
- Future of valuation research and its integration into academic curricula
Guest: Matthew Shaffer, Ph.D., Asst. Professor, USC Marshall School of Business Host: Josh Shilts, CPA/ABV/CFF/CGMA, Shilts CPA
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Accounting and Valuation guides from AICPA If you are an AICPA-FVS Section member see below for free access to these guides
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
- Accounting and Valuation Guide - Business Combinations
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- Valuation of Privately Held Companies Equity Securities Issued as Compensation
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
From the FVS Valuation Podcast archives
- The Forensic Accountant's Role in M&A Disputes
- Valuing Complex Financial Instruments
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Plan early! The Tax Cut and Jobs Act (TCJA) significantly increased the estate tax exemption and there is uncertainty around whether it will be extended or modified. It's recommended to plan early and not wait until the last minute to ensure all necessary legal and valuation work can be completed in time.
Greg Saunders and Lisa Cribben explore the complexities of estate planning and valuation, emphasizing the importance of early and continuous planning. They discuss various strategies to manage and reduce estate taxes, the critical role of valuation appraisers, and the potential impact of upcoming changes in tax laws.
Guest: Lisa Cribben, CPA/ABV, Partner, Hawkins Ash CPA Host: Gregory Saunders, CPA/ABV, Sr. Manager, Keiter CPAs
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
2024 AICPA & CIMA Forensic & Valuation Services Conference - for purchasesession: Estate Planning with The Anticipated Change in 2025also available full conference package
Exclusive content – Free for FVS Section members: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
- FVS Toolkit for Estate and Gift
- Business Valuations for Estate and Gift Tax Purposes Practice Aid
- Estate and gift case law listing
From the archives: FVS Valuation Podcast episodes
- Valuations for Gift and Estate Taxes: Review and Best Practices
- Valuation Court - Key Takeaways from Recent Cases
- Valuation of Prince’s Estate
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
In this interview, Dave and Natalya discuss several significant court cases related to gift and estate tax valuations, ESOPs, and control issues in business valuations. Throughout the discussion, they emphasize the need for careful planning and the potential implications of court decisions on future valuation practices:
- Controversial Connolly Case which included life insurance proceeds in the value of a company for estate tax purposes
- Importance of Proper Valuation Methods: The discussion emphasized the need for accurate and appropriate valuation methods, particularly in ESOP cases
- Valuation professionals must stay informed about legal precedents and be prepared to adapt their methods accordingly
Guest: Natalya Abdrasilova, Director of Valuation and Litigation Services, BDM PC Host: David Consigli Jr. , Partner, FAZ Forensics
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
2024 AICPA & CIMA Forensic & Valuation Services Conference - for purchase Valuation Case Law Update session Full conference package
Exclusive content – Free for FVS Section members: If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content
- FVS Toolkit for Estate and Gift
- Estate and gift case law case summaries
- 2024 Economic Damages Case Law Update - Case Summaries
From the archives: FVS Valuation Podcast episodes Using AI in Your Valuation Practice – Part 2 Valuations for Gift and Estate Taxes: Review and Best Practices Valuation Court - Key Takeaways from Recent Cases
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
This interview was recorded on 10/28/24 at the AICPA-CIMA Forensic and Valuation Services Conference prior to the presidential election on 11/5. Economic issues discussed are still relevant as of the publish date11/21/24
Don’t miss this deep dive into the cost of capital and its implications for businesses and investors
Nunes and Harrington, both from Kroll, share a macroeconomic update with the FVS podcast, focusing on the cost of capital and its valuation impact. The U.S. economy is performing better than expected, avoiding a recession and potentially achieving a soft landing, with inflation under control. The interview touches on the:
- Current and future interest rate environment
- Potential impacts of AI on the economy
- Sustainability of government debt
- Future of energy costs, particularly the role of nuclear energy
Guests: Carla S. Nunes, CFA, ABV, Managing Director, Kroll James P. Harrington, Director, Kroll Host: Nene Glenn Gianfala, CPA, ABV, Chaffe & Associates
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Exclusive content – Free for FVS Section members: If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content
FVS webcast archive | Cost of capital – basics and best practices in business valuation
From FVS Valuation Podcast archives - ESG & the Cost of Capital
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Roger Grabowski has made numerous contributions to the field of valuation, particularly in forecasting cash flows using the discounted cash flow method (DCF). Roger speaks with Josh about the evolution of valuation practices and emphasizes the importance of understanding historical growth and differentiating between organic growth and growth through acquisitions.
Topics discussed include:
- The importance of learning about the company and its management
- Thank you, Shannon Pratt - writing and presenting technical topics in an accessible manner
- Realistic forecasting and understanding the investment philosophy of business owners:
Guest: Roger J. Grabowski, FASA, Senior Advisor, Kroll Host: Josh Shilts, CPA/ABV/CFF/CGMA, Shilts CPA
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION AICPA FVS Section members receive exclusive benefits including up to 16 credits of complimentary CPE and access to rich technical content: If you’re not a member, consider joining this active community of your FVS peers. VISIT US ONLINE
Valuation Services | AICPA & CIMA
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
This is the 2nd of a two-episode interview with Rod Burkert who is a valuation practice coach and advisor. If you have not listened to Part 1 – consider listening now . Rod views AI as a tool, and like how professionals learned to use Excel and Word, he encourages a mindset shift to familiarize oneself with AI and its potential applications in business valuation.
- How to prompt so AI understands where you are coming from and gives you better results
- Consumers' expectations for professionals to incorporate AI into their practices and use AI to save time and money
- AI-related tools to help your staff up the learning curve.
- Practical examples of how to use AI to assist with marketing and industry knowledge
Guest: Rod Burkert, CPA/ABV, Burkert Valuation Advisors Host: Josh Shilts, CPA/ABV/CFF/CGMA, Shilts CPA
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Rod's prompt - mentioned in the episode (scroll to the bottom of the show notes)
Oct. 28-30 in Dallas, The 2024 AICPA-CIMA Forensic and Valuation Services Conference To register click here Attend in person or virtually
AICPA Valuation Services home page
FVS Section members have access to exclusive content and 16 credits of complimentary CPE If you’re not a member, consider joining this active community of your FVS peers. Visit us online,
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Rod's prompt
CONTEXT = I am a Certified Public Accountant and also hold these business valuation credential(s): [LIST CREDENTIALS]. My entire professional practice has been devoted to providing business valuations for my [ADD TYPES OF CLIENTS]. I also [ADD OTHER PROFESSIONAL ACTIVITIES (e.g., write and speak extensively about business valuations)].
SERVICE = A business valuation is a specific set of approaches, methods, and procedures used to estimate the economic value of a business or an owner's interest in a business. During the valuation process, all areas of a business are analyzed to determine its worth. A business valuation can be used for a variety of purposes, including income tax, gift, and estate taxes; financial reporting; employee stock ownership plans; shareholder buy-ins and buy-outs; and divorce. Business owners or their professional advisors turn to valuation professionals for an independent estimate of value of a business. The performance of business valuations is governed by professional standards set by membership organizations that issue valuation credentials. Valuation professionals also look to government regulations (e.g., Internal Revenue Service Revenue Ruling 59-60), case law, and valuation related publications for guidance.
CLIENTS = My clients are [NAME THE TYPES OF CLIENTS YOU SERVE]. All of my clients’ businesses are [NAME THE TYPES OF BUSINESSES] (e.g., privately held companies and generally have revenues of $5 million to $50 million). I specialize in business valuations of [NAME TYPE OF VALATIONS YOU DO] (e.g., manufacturers and distributors, shareholder disputes).
Once the prompts have been added to the AI platform you can then ask the AI the following before giving it the task:
- You don’t have to repeat it back, but do you understand all that I have written so far?
- Before I give you my task, do you have any questions about who I am or what I do?
- TASK = [ ]
The authors of the Eye on Fraud article on the same topic, Howard Silverstone and Sean Sauder, explore historical and modern examples of music fraud, including "payola," artist fraud, and streaming fraud, and discuss industry measures to combat these issues, including:
- Streaming fraud: bots, click farms, and playlisting scams
- Impact of fraud on artists and the industry, such as royalty fraud and illegal downloading
- The role of forensic accountants and the use of specific software and global task forces to fight streaming fraud
Guests: Howard Silverstone, CPA/CFF, Executive Vice President, JS Held Sean Sauder, Senior Consultant, JS Held Host: Elizabeth Woodward, CPA/CFF, Forensic Accounting Director, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
2024 AICPA-CIMA Forensic and Valuation Services Conference, October 28-30, Dallas, TX
To register click here Attend in person or virtually
- AICPA members qualify for a $450 discount
- FVS Section members, ABV, CFF, and CVFI credential holders qualify for a $550 discount
- Group discounts are available for as few as 2 people
Exclusive content – Free for FVS Section members: If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content
Article: Fraud in the Music Industry | FVS Eye on Fraud, Summer 2024, Issue 4
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Pod Squad host Nene Gianfala discusses how to support company specific risk and reconciliation with our experts fresh out of their session at the FVS conference. Their conversation covers complex topics including:
- Understanding projected financial information (PFI)
- Quantifying company specific risk premium
- Reconciling WACC, WARA and IRR
- Complying with disclosure requirements and
- Learning the story behind the numbers.
Guests: Charles Gallman, CPS/ABV, Managing Director, Advisory Services, Grant Thornton Ross McSwain, ABV, Sr. Manager, Advisory Services, Grant Thornton
Host: Nene Glenn Gianfala, CPA/ABV, Vice President – Valuation Advisory Group, Chafe & Associates
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
2024 AICPA-CIMA Forensic and Valuation Services Conference, October 28-30, Dallas, TX
To register click here Attend in person or virtually
- AICPA members qualify for a $450 discount
- FVS Section members, ABV, CFF, and CVFI credential holders qualify for a $550 discount
- Group discounts are available for as few as 2 people
Exclusive content included in FVS Section membership: If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content
Valuations for Financial Reporting Toolkit - A resource for professionals who prepare valuations for financial reporting purposes This toolkit provides a place to quickly locate many of the important resources that may be useful when preparing valuations for financial reporting purposes. It is an essential guide that will allow you to increase the efficiency of your financial reporting and valuation practice including links to:
- AICPA publications, articles, podcasts, and more.
- Standards issued by different standard-setting bodies that relate to business valuation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Join us for the AICPA & CIMA Forensic & Valuation Services Conference from October 28-30 in Dallas, featuring special ticketed networking events. You can attend in person or virtually but attending in Dallas provides unmatched networking with FVS professionals. Register by September 13 to get a $150 early bird discount. Here's what's in store:
- Keynote speech by Rebecca Ryan, a futurist and economic expert
- Litigation Talk Series on courtroom perspectives and Daubert challenges
- AI sessions on practical applications and best practices for valuation and forensic work
- Micro sessions on various topics, offering bonus CPE and quick insights
- Beginner sessions on hot fraud topics, shareholder disputes, and more
Guests: Brian Burns, CPA/ABV/CFF, Partner Forvis Mazars LLP Jolene Fraser, CPA/CFF, Managing Director, Eisner Advisory Group LLC Host: Frank Previti, CPA/CFF, Partner, DiSanto Priest & Co.
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Links to register for training Oct 27-30 in Dallas: 2024 AICPA-CIMA Forensic and Valuation Services Conference, October 28-30, Dallas, TX. To register. Early bird discounts are available through Sept 13.
- Attend in person or virtually
- AICPA members qualify for a $450 discount
- FVS Section members, ABV, CFF, and CVFI credential holders qualify for a $550 discount
- Group discounts are available for as few as 2 people
The AICPA-CIMA Expert Witness Skills Workshop, Oct 28-30, Dallas TX. Registration is in-person only and limited to 19 seats! Register by Sept 4 to pace your pre-workshop preparation. Participate in either the Economic Damages or Business Valuation Workgroup
Pre-conference workshops - in-person only
Workshop A: Legal Systems, Courts & Dispute Resolution Sunday, October 27 – 8:00 am – 12:00 pm CT 3.5 CPE Credits
Workshop B: Laws, Regulations & Guidance https://www.aicpa-cima.com/cpe-learning/conference/laws-regulations-guidance Sunday, October 27 – 1:00 – 5:00 pm CT 3.5 CPE Credits
Workshop C: Understanding Fair Value Accounting Sunday, October 27 – 9:00 – 4:30 pm CT 7 CPE Credits
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics and business valuation services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content,
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:
Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Rod and Josh discuss the impact of artificial intelligence (AI), on business and life: the talent crunch in the business valuation profession and the high salaries offered by large firms make it difficult for smaller firms to hire junior analysts.
Imagine growing your business without being able to hire additional staff - could AI be a solution to this constraint?
Key takeaways:
- The importance of familiarizing oneself with AI and its potential applications in business valuation
- How AI can be used to do a lot of tasks that you would hire a junior analyst to do.
- Make time to learn the tool. See the show notes for a list of great resources
- Practical examples of how to use AI to assist with writing and due diligence prep
Guest: Rod Burkert, CPA/ABV, Burkert Valuation Advisors Host: Josh Shilts, CPA/ABV/CFF/CGMA, Shilts CPA
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Ron will be a presenter at the 2024 AICPA-CIMA Forensic and Valuation Services Conference, October 28-30 in Dallas, TX. CLICK HERE to register
- Early bird discounts are available through Sept 13.
- FVS Section, ABV, CFF, and CVFI save an additional $550.
Mentioned in the episode:
Ron’s starting business valuation prompt: Please note that AICPA-CIMA and the FVS Section do not endorse any of the products at the following links Ron reads the following AI newsletters:
- The Rundown AI
- AI Tool Report | Your Daily Source of AI
- The Neuron
- Prompts Daily
Ron watches the following AI YouTube channels:
- OpenAI - YouTube
- Skill Leap AI - YouTube
- The Neuron - YouTube
From the FVS Section webcast archive (available as a benefit to FVS Section members) The state of AI and machine learning in financial instrument valuation | FVS webcast archive
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and check out the ABV Infographic
Certified in Valuation of Financial Instruments (CVFI) – Visit the home page and check out the CVFI infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
FVS experts must keep abreast of AI’s influence on fraud and forensic accounting, utilizing it prudently and mindful of its constraints and misuse risks.
Following the publication of the 2nd quarter Eye on Fraud report, we converse with the authors to learn about the four categories of AI and spotlight both the dangers and advantages of each type:
- Reactive machines
- Limited memory
- Theory of mind
- Self-awareness
Guests:
- Clay Kniepmann, JD, CPA/CFF/ABV, Anders CPA and Advisors
- David Zweighaft CPA/CFF, CFE DSZ Forensic Accounting & Consulting Services
Host: Frank Previti, CPA/CFF, Partner and Director of Fraud, Forensic & Transaction Advisory Services, DiSanto Priest & Co.
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Full article The Role of Artificial Intelligence in Forensic Accounting and Litigation Consulting | FVS Eye on FraudFVS Section benefits The state of AI and machine learning in financial instrument valuation | FVS webcast archive
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and check out the ABV Infographic
Certified in Valuation of Financial Instruments (CVFI) – Visit the home page and check out the CVFI infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
For our final bankruptcy episode, we are in conversation with Clint Neider from AlixPartners. Clint shares his passion for the critical role valuation plays in bankruptcy restructuring. Restructuring requires a combination of science and art, as well as the ability to play the role of a finance professional and a therapist. Clint shares:
- What skills make a successful restructuring practitioner
- How valuations impact the negotiation process
- Learning to educate, counsel, and provide guidance to the Court
Guest: Clint Neider, CPA/ABV, AlixPartners, Restructuring Group Host: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. Shilts CPA, PLLC
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Previously released Bankruptcy Briefings episodes:
- Navigating Financial Rebirth, Part 1 with Ken DeGraw
- Navigating Financial Rebirth, Part 2 with Elizabeth Woodward
Exclusive content – Free for FVS Section members
- Frequently asked questions when providing bankruptcy services
- Providing Bankruptcy and Reorganization Services, Vol. 1: Litigation and Dispute Resolution in Bankruptcy
- Providing Bankruptcy and Reorganization Services, Vol. 2: Valuation in Bankruptcy
- Bankruptcy at a glance: chapter 7
- Bankruptcy at a glance: chapter 11
- Bankruptcy at a glance: chapter 11, subchapter V
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and check out the ABV Infographic
Certified in Valuation of Financial Instruments (CVFI) – Visit the home page and check out the CVFI infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Elizabeth Woodward converses with Denise Harding, a speaker at the 2023 AICPA-CIMA Forensic and Valuation Services Conference. Denise provides insight into the Dark Web, addressing typical misunderstandings, as well as offering advice to help professionals:
- Capitalize on their forensic accounting expertise in cryptocurrency-related endeavors,
- Illustrate the tools frequently used in these types of assignments, and
- Establish best practices for efficient engagement management.
Guest: Denise Harding, CPA/CFF, CFE, Forensic Accountant, Navel Criminal Investigative Service (NCIS)
Host: Elizabeth Woodward, CPA/CFF, CFE, Forensic Accounting Director, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Accountants and the battle against money laundering | FVS Eye on Fraud
Anti-money laundering regulations for the U.S., Canada, and the European Union
Fraud in the age of virtual currency | FVS Eye on Fraud
While it has been thousands of years since the Greek mathematician, Thales, developed the first known option contracts to corner the market for olive presses ahead of the annual harvest, financial instruments continue to proliferate in both type and complexity.
Faisal Lakhani of CBIZ Valuation Group specializes in advising clients in this area and shares his expertise to provide an overview to help us better understand what these instruments are, and how they are valued, including:
- Categories and classification of complex financial instruments
- Valuation approaches and methods
- Influence of market volatility, liquidity constraints, and broad macro-economic conditions on value
- Industry guidance resources available to valuation practitioners, auditors, and financial professionals
Guest: Faisal Lakhani, CFA, ABV, Managing Director, CBIZ Valuation Group Host: Howard Mah-Lee, CFA, CAIA, ABV, AICPA Valuation Services
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation Guide the“PE/VC” guide
- FVS Section members click here for complimentary access
- non-FVS Section purchase
Valuation of Privately Held Companies Equity Securities Issued as Compensation the“cheap stock” guide
- FVS Section members click here for complimentary access
- non-FVS Section purchase
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and check out the ABV Infographic
Certified in Valuation of Financial Instruments (CVFI) – Visit the home page and check out the CVFI infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
Dave and Greg's conversation underscores a universal truth in any career path: mentoring is critical for the nurturing of emerging professionals - new hires, and those in career transition, during their first 5 years as a valuation professional.
It plays a crucial role in career development and organizational culture, as well as allows the mentor to:
- Share the enthusiasm for the work they do, and the desire to keep learning
- Make sure students and younger professionals know that BV is a career path if Accounting, Auditing, or Tax is not their jam
- Make sure emerging professionals understand the why of the engagement
Co-hosts David Consigli, CPA/ABV, CDFA, FAZ Forensics Greg Saunders, CPA/ABV, ASA, Keiter CPA
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
A career in business valuation An FVS micro-community (6 sessions: July 24 – October 16) Application period: May 16 – June 16, 2024. Please complete a short survey to be considered for this program This interactive program is designed for professionals who have zero to 5 years of BV experience or plan to switch careers into valuation services. Experienced facilitators from the AICPA’s BV Committee will provide guidance on the essential aspects of developing a career as a valuation professional. This is a valuable opportunity for professionals who want to connect with their peers and get support in advancing their careers. Participation is limited and complementary.
Help my FLS Career micro-community – please contact Christine Cutti-Fox, Sr. Manager, FVS team
AVAILABLE ON AICPA-CIMA.com
- Top 8 ways to build leaders in your firm (illustrated checklist)
- AICPA® PCPS Mentoring guide
- Coaching vs. Mentoring
- How to develop and launch a mentoring program
Josh Shilts meets with fellow pod squadder Elizabeth Woodward to hear about her unique entry into bankruptcy-related work.
Elizabeth discusses her path, the diverse businesses she has managed as a fiduciary, and the differences that exist when testifying in a non-confrontational forum.
Her role often requires her to be accountable to the court and creditors, ensuring transparency and integrity throughout the bankruptcy process.
- Guest: Elizabeth Woodward, CPA/CFF, CFE, Forensic Accounting Director, Dean Dorton
- Host: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. Shilts CPA, PLLC
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Related podcast episodes
The Bankruptcy Briefings – Navigating Financial Rebirth, Part 1
Exclusive content – Free for FVS Section members
- Frequently asked questions when providing bankruptcy services
- Providing Bankruptcy and Reorganization Services, Vol. 1: Litigation and Dispute Resolution in Bankruptcy
- Providing Bankruptcy and Reorganization Services, Vol. 2: Valuation in Bankruptcy
- Bankruptcy at a glance: chapter 7
- Bankruptcy at a glance: chapter 11
- Bankruptcy at a glance: chapter 11, subchapter V
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 management programs, train and educate board members and other stakeholders, benchmark their performance against best practices, and remediate any identified issues.
Guests:
- Lynda Schwartz, CPA/CFF/CGMA CFE, University of Massachusetts Amherst, Director of Forensic Curriculum
- Jonathan T. Marks, CPA, CFF, CITP, CGMA, CFE, & PI, Partner, BDO - Forensic & Investigation Services
Host: Elizabeth Woodward, CPA/CFF, CFE, Forensic Accounting Director, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
- Fraud Risk Management Guide, 2nd Edition (FVS Section members see below)
- Fraud Risk Management Guide (second edition) Executive Summary
- Managing the Business Risk of Fraud: A Practical Guide
Available as a benefit to FVS Section members
- Fraud Risk Management Guide (second edition)
- Business fraud risk framework
- Understanding the forensic technology landscape
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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, ABV, ASA, CVA, MAFF, Harper Hofer & Associates, LLC Partner
- Jordan Graves, CPA/ABV, CFF Cooper Norman CPA's Principal
Host: Greg Saunders, CPA/ABV, ASA, Keiter CPA
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
FVS Section members can access the FVS Online Library that is part of their benefits: A CPA’s Guide to Family Law Services, Chapter 6 Business Valuation
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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: Kenneth DeGraw, CPA/CFF, CFE, CFP, Partner, Forensic & Valuation Services, Withum Host: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. Shilts CPA, PLLC
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Related podcast episodes
- Learn how fraud and valuation matters are handled during bankruptcy, 6/4/2021
- Bankruptcy in a post-COVID world, 9/2/2021
Exclusive content – Free for FVS Section members
- Frequently asked questions when providing bankruptcy services
- Providing Bankruptcy and Reorganization Services, Vol. 1: Litigation and Dispute Resolution in Bankruptcy
- Providing Bankruptcy and Reorganization Services, Vol. 2: Valuation in Bankruptcy
- Bankruptcy at a glance: chapter 7
- Bankruptcy at a glance: chapter 11
- Bankruptcy at a glance: chapter 11, subchapter V
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 CPA Chris Volz, CPA/ABV/CFF, ASA, Partner, Wipfli LLP
Host: Greg Saunders, CPA/ABV, ASA, Keiter CPA
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
An FVS Podcast episode on multi-disciplinary valuations Exclusive content – Free for FVS Section members Working with other appraisers - valuation of FLPs holding real estate
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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, Raines Feldman Littrell LLP
Host: Elizabeth Woodward, CPA/CFF, CFE, Forensic Accounting Director, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Exclusive content – Free for FVS Section members Too Good to be True: Ponzi Schemes | FVS Eye on Fraud
Discount for AICPA members What Fraud Schemes Exist in Your Organization
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 expectations
- Avoiding biases in your conclusions
- Common errors observed in opposing experts’ analyses
- Considerations when quantifying Company Specific Risk Premiums
Guests: Ethan Lee, CPA, ABV, CFF, CM&AA, Partner, Valuation and M&A Advisory, Hemming Morse, LLP Monica Caswell, CPA, ABV, CFF, President, Forensic Accountants & Consultants, P.A.
Host: Jenny Allen, CPA/ABV/CFF, Partner, Anthem Forensics
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 acquisitions
- Investigating fraud risks
Guests: Howard M. Silverstone, CPA/CFF, Executive Vice President, J.S. Held Clay Kniepmann, JD, CPA/ABV/CFF, Forensic, Valuation, and Litigation Principal, Anders CPAs and Advisors Host: Jennifer Oyadomari, CPA/ABV/CFF, President, Forensic Solutions
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Keeping up with changes in the cannabis industry Getting to the root of cannabis accounting
FVS Section benefit: Marijuana and forensic accounting - high times for CPAs? | FVS Eye on Fraud
AICPA & CIMA Cannabis Industry Conference AICPA member discount available
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
International Valuation Standards Council (IVSC) Perspectives Papers 'Time to get Tangible about Intangible Assets”:
- Value and Data, February 2024
- The Case for Realigning Reporting Standards with Modern Value Creation, Sept 2021
- Human Capital Introspective, May 2022
- Rethinking Brand Value, September 2022
- Deciphering Technology, June 2023 LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 laundering legislation and today’s emerging issues on the topic.
Guests:
- Patrice Schiano, JD, CPA/CFF, Fraud Examination and Financial Forensics Program Coordinator, John Jay College of Criminal Justice
- Jeffrey Willoughby, CPA/ABV/CFF, Director, Forensic Resolutions Inc.
Host: Frank Previti, CPA/CFF, Partner and Director of Fraud, Forensic & Transaction Advisory Services, DiSanto Priest & Co.
AICPA Anti-Money Laundering landing page AICPA FVS Eye on Fraud – Accountants and the Battle Against Money Laundering Financial Crimes Enforcement Network (FinCEN) Press Release (Feb. 2024) Department of the Treasury, National Money Laundering Risk Assessments
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 Burns CPA/ABV/CFF, Partner and lead, FORVIS LLP Forensics and Valuation practice Natalya Abdrasilova, CPA/ABV, MAFF, CVA, Director of Valuation & Litigation Services, BDM, PC
Host: David Consigli, CPA/ABV, CDFA, Partner and Lead, FAZ CPAs Business Valuation Practice
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
From the FVS Section Library: FVS estate and gift toolkit Business Valuations for Estate and Gift Tax Purposes Practice Aid Estate and gift case law Webcast: Key Trends in Estate & Gift Planning
AICPA 2023 Forensic and Valuation Conference - session available for purchase Valuations for Gift and Estate Taxes: Review and Best Practices Update on Recent Valuation Cases
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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, Toronto Canada Host: Elizabeth Woodward, CPA/CFF, CFE, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
AICPA 2023 Forensic and Valuation Conference - Ryan Duquette's session, Through the Looking Glass: Protecting Yourself While Conducting Internet-Based Investigations
Free for FVS Section members Forensic Accounting – Fraud Investigations | FVS Practice Aid Available on AICPA-CIMA.com Understanding the Forensic Technology Landscape: A Reference Guide for Practitioners Statement on Standards for Forensic Services
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 asset approach rather than an income approach
Dave and Natalya would like to hear from you about interesting cases, especially Canadian ones. Please share your thoughts at infoFVS@aicpa-cima.com and put in the subject: podcast ep 79.
Guest: Natalya Abdrasilova, CPA/ABV, MAFF, CVA, Director of Valuation & Litigation Services, BDM, PC Host: David Consigli, CPA/ABV, CDFA, Partner and Lead, FAZ CPAs Business Valuation Practice
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
AICPA 2023 Forensic and Valuation Conference - content available for purchase:
- full conference
- session only
FVS estate and gift toolkit – case law listing Economic damages case law
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get 16 credits of complimentary CPE and access to rich technical content including, BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 engagements.
Guest: Ronald L. Seigneur, CPA/ABV, ASA, CVA, Founding Partner, Seigneur Gustafson LLP Host: Greg P. Saunders, CPA/ABV, ASA, Sr. Manager, Keiter CPAs
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
AICPA 2023 Forensic and Valuation Conference - content available for purchase: session: 2023 Overview of the Marijuana Industry: The Coming Wave of Consolidation and Beyond
Available on AICPA-CIMA.com - Discount for AICPA members AICPA & CIMA Cannabis Industry Conference, Aug 12 - Aug 14, 2024 Leading experts will provide you with a deep dive into the rapidly growing multi-billion-dollar Cannabis industry.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 Previti, CPA/CFF, CFE, DiSanto, Priest & Co..
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
AICPA 2023 Forensic and Valuation Conference - content available for purchase: session only - Forensic Accountant's Role in M&A Disputes
Available on AICPA-CIMA.com with a member discount Mergers & Acquisitions FVS Practice Aid Mergers & Acquisitions CPE Self Study (2.5 credits) Mergers & Acquisitions CPE Self-Study (1.5 credits)
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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.
Guest: Carla Nunes, ABV, Managing Director and Global Leader of Valuation Digital Solutions, Kroll Host: Nene Glenn Gianfala, CPA/ABV, ASA-BV/IA, Chaffe & Associates, Inc.
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
AICPA 2023 Forensic and Valuation Conference - content available for purchase:
- full conference
- session only The New Normal: Cost of Capital in a Higher Interest Rate Environment
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 read this content. We hope these podcast episodes give you a new and different way to explore this information. If you are not a Section member, this episode will give you a sample of what is included in the FVS Section’s resource library.
Host: Frank Previti, CPA/CFF, CFE, DiSanto, Priest & Co. Guest: Rumbi Bwerinofa-Petrozzello, CPA/CFF, CFE, Head of Strategy, Consulting, Seramount
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Exclusive content – Free for FVS Section members
- Ransomware attacks and the Forensic Accountant’s role | FVS Eye on Fraud, Mar 2023
- Impact of everyday cyber intrusions - claims and coverages, Mar 2020
- Increased risk of ransomware during a crisis | Eye on Fraud, Feb 2019
Available on AICPA-CIMA.com
- Cybersecurity Resources for Organizations and CPA Firms
- Safeguarding against ransomware risk
- 3 ways to defeat ransomware: Plan, prevent, not pay
- The crucial role of cybersecurity for accounting firms
U.S. Securities and Exchange Commission - Cybersecurity
Discount for AICPA members - Impact of everyday cyber intrusions - claims and coverages
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 Director, J.S. Held David Zweighaft, CPA/CFF, CFE, Partner, RSZ Forensic Associates
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Exclusive content – Free for FVS Section members
- Money Laundering and Fraud in the World of Cryptocurrencies | FVS webcast archive
- The Role of Forensic Accountants in Government Investigations | FVS Eye on Fraud
- White Collar Crime Update
Available on AICPA-CIMA.com - White Collar Crime - The DOJ's Perspective on Enforcement
Discount for AICPA members - Real Frauds Found in Governments
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
LEARN MORE ABOUT Accredited in Business Valuation (ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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. Shilts CPA, PLLC Guest: Joseph L. Leauanae, CPA/ABV/CFF/CITP, CFE, ASA, Partner, Anthem Forensics LLC
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Exclusive content – Free for FVS Section members
- Calculating Lost Profits | FVS Practice Aid
- Communications in Litigation and Dispute Services | FVS Practice Aid
- Serving as an Expert Witness or Consultant | FVS Practice Aid
Discount for AICPA members
CPE self-study: Lost Profit Engagements for Forensic Accounting and Valuation Practitioners
Forensic and Valuation Practitioners, join us in Las Vegas November 6-8 for two amazing trainings. Click here to register for the FVS conference or Click here to register for the Expert Witness workshop. FVS Section members save $500. Credential holders save even more! To find out how to join the FVS Section please visit the website
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 improve
The Litigation Talk Series sessions are on day 2 of the conference:
- “When Key Information or Data You Need is Not Available”, November 7 at 1:30 pm PT
- “How to Handle Surprise or Contradictory Data or Information in Deposition or Trial”, November 7 at 3:10 pm PT
Guests: Jolene Fraser, CPA/CFF, CFE, Managing Director, Forensic, Litigation and Valuation Services, Eisner Advisory Group LLC Suzanne R. Thompson, CPA,/CFF/CGMA, CFE, Senior Director, Alvarez & Marsal Disputes and Investigations, LLC
Host: Frank Previti, CPA/CFF, CFE, DiSanto, Priest & Co.
Please share your thoughts about the episode - click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Forensic and Valuation Practitioners, join us in Las Vegas November 6-8 for two amazing trainings. Click here to register for the FVS conference or Click here to register for the Expert Witness workshop. FVS Section members save $500. Credential holders save even more! To find out how to join the FVS Section please visit the website
LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 Thought
- Book: The Productivity Zone
- Distraction quiz
Please share your thoughts about the episode - Click here to leave us a review
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Forensic and Valuation Practitioners, join us in Las Vegas November 6-8 for two amazing trainings. Click here to register for the FVS conference or Click here to register for the Expert Witness workshop. FVS Section members save $500. Credential holders save even more! To find out how to join the FVS Section please visit the website
LEARN MORE
- Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
- Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
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 hot topics that will be covered during the event,
- keynote speakers that you will not want to miss,
- the benefits for those attending in-person
Want to get involved with future FVS conferences, committees, task forces, the standing ovation program? Send a message to infoFVS@aicpa-cima.com
Forensic and Valuation Practitioners, join us in Las Vegas November 6-8 for two amazing trainings, and FVS Section members save! Click here to find out how to join! FVS Section members save $500. Credential holders save even more!
RESOURCES FOR FURTHER EXPLORATION
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
LEARN MORE ABOUT:
- Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
- Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
ABOUT US.
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Please share your thoughts by leaving us a review here or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com.
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 forensic accounting services into a business valuation engagement.
RESOURCES for Further exploration on this topic:: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Forensic and Valuation Practitioners – Join us in Las Vegas November 6-8 for 2 amazing trainings, and FVS Section members save! Click here to find out how to join!
AICPA & CIMA Forensic & Valuation Services Conference. Register here. FVS Section members save $500. Credential holders save even more! AICPA & CIMA Expert Witness Skills Workshop. Register here. Limited to only 19 seats. FVS Section members and credential holders save $550. LEARN MORE ABOUT:
Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Please share your thoughts by leaving us a review here or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
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
chair for the AICPA’s expert witness workshop for the past several years. In this episode, Stacy discusses:
• Her path to becoming an expert witness
• The role of the expert witness
• Working with counsel to identify the relevant facts in the matter
• How to produce an independent, credible valuation that will withstand the scrutiny of the Courts
RESOURCES for Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
FVS Section members save! Click here to find out how to join!
Expert Witness Workshop, Nov 06 - Nov 08, 2023. FVS section discount: $550
2023 Forensic and Valuation Services Conference) Nov 06 - Nov 08, 2023. FVS section discount: $500
FVS webcast | Oct 17: Overview of Expert Reports, Depositions, and Trial FVS section discount: $90
FVS webcast archive | Two perspectives on the path to becoming an FVS expert for litigation. Free for FVS Section members
2022 FVS Conference session “Watching How the Sausage is Made: From Retention to Report Issuance and Everything In Between”
Podcast Archives (Free) - From Retention to Report Issuance and Everything In Between
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Please share your thoughts by leaving us a review here or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials - Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
ABV Credential (Accredited in Business Valuation)
CFF Credential (Certified in Fraud and Forensics)
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?
-
Discussion of past perspective papers and survey results regarding the incorporation of ESG
-
Highlights from the IVSC Exposure Draft that specifically address ESG, including the ESG Appendix
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
- · IVS Exposure Draft for Consultation (2023)
- · Perspectives Paper: ESG and Real Estate Valuation
- · Perspectives Paper: ESG and Business Valuation
- · Perspectives Paper: A Framework to Assess ESG Value Creation
- · International Sustainability Standards Board
AICPA-CIMA resources
- · Past podcast episodes:
ESG & the Cost of Capital 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
ESG – Why the Business Valuation Practitioner Should Pay Attention Host: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. Shilts CPA, PLLC
Guest: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc.
· Training: AICPA’s Fundamentals of ESG Certificate (CPE self-study, 9 credits)
- Articles:
- · ESG reporting: What’s the value of ESG?
- · Accounting’s role in ESG
FVS Section member ONLY resources
- · Emerging ESG Regulations
- · Information on SEC disclosures
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Please share your thoughts - leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials - Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
ABV Credential (Accredited in Business Valuation)
CFF Credential (Certified in Fraud and Forensics)
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, hampers innovation and blocks entrepreneurs from starting new businesses.
Ms. Anderson provides in-depth analysis and insight on measures businesses can undertake to mitigate some of the perceived threats often understood to be ‘covered’ by a non-compete agreement. Nene discusses the potential impact on the valuation of non-competes from a financial reporting perspective, while Josh mentions the repercussions it might have on non competes in a litigation context.
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
FTC.Gov: FTC Proposes Rule to Ban Noncompete Clauses, Which Hurt Workers and Harm Competition'
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Please share your thoughts - leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials - Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
ABV Credential (Accredited in Business Valuation)
CFF Credential (Certified in Fraud and Forensics)
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 professionals. Including:
· Insights into team culture, and
· Individuals’ motivations in choosing the right firm
NOTE: the ideas shared in this episode are applicable to any FVS practice though a business valuation practice is specifically discussed.
For Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Listen to Mike Blake’s previous FVS podcast episode Turning Risk into Value - Gathering and Applying Information for a Better Business Appraisal
Want to help spread the word about BV and Forensics as an alternate path to traditional accounting/auditing/tax? If you are interested in becoming a mentor (or finding a mentor), becoming a volunteer on a task force, and/or joining FVS awareness efforts to students/young professionals, please contact the AICPA-CIMA FVS member section.
Articles and training
· Hot jobs: Valuation specialists needed in good economic times and bad · AICPA-CIMA Global Career Hub – Student careers · How can AICPA ABV credential holders help in times of need? · AICPA & CIMA Forensic & Valuation Services Conference · AICPA & CIMA Expert Witness Skills Workshop This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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, Managing Member, Schwartz Family Law
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 specialist, specific topics covered are:
· Statement on Standards for Forensic Services No. 1 (SSFS No. 1) and how the expert needs to remind and assist the attorney
· A road map for the new forensic and valuation expert start starting out in litigation support engagements
· A good refresher for the experts
· How and what happens behind the scenes.
For Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
FVS section members attend for FREE. June 27: Two Perspectives on the Path to Becoming an FVS Expert for Litigation
Conference Workshop, Nov 6-8: AICPA & CIMA Expert Witness Skills Workshop
Early bird pricing through September 22 – attend and network with attendees at the FVS Conference in Las Vegas!
Webcast prereq: Oct 17: Overview of Expert Reports, Depositions, and Trial - free for workshop attendees!
Available for purchase from AICPAconferences.com
AICPA-CIMA Forensic and Valuation Services Conference, session: FVC2213 - From Retention to Report Issuance and Everything In Between This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. If you’re not already a member, visit us online and consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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 accompanied by the development of new capital tools such as Simple Agreements for Future Token (SAFT) and accompanying financial instruments.
In Part 2 Dave and Antonella will discuss:
· Challenges that cryptocurrencies and companies present in a valuation
· Applying the fair value standard of ASC 820/IFRS 13
· Impact on VC valuation of current trends in VC capital raising
· Valuation of cryptocurrencies and companies - recent trends and challenges
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Event: AICPA® & CIMA® Portfolio Valuation Forum on June 28, 4:30–6:15 pm ET Attend either in person at KPMG in New York City or virtually via live broadcast. Industry experts will discuss current issues and trends relating to the complexities of portfolio valuations Participants will be able to ask questions throughout the event and receive up to two CPE credits at NO COST! Click here to learn more and register
Webcast: Investigations in the Crypto Currency World on July 18, 1:00 - 2:30 pm ET Investigations involving blockchains and digital assets serve a variety of purposes. Attend this webcast for an overview of the applications, associated risks, and techniques used during an investigation. Participants will see examples of its practical applications and gain an understanding of the basic mechanics of blockchain analytics. Click here to learn more and register
Webcast playback - Venture Capital Fundraising and Valuation Trends
**Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation Guide**
- Access to this guide is available as part of your FVS Section membership.
- It is also available in an e-book format
AICPA-CIMA.com web store - Click here to see sources for webcasts. self-study courses, guidance, practice aids, and news releases such as:
- Blockchain Opportunities Beyond Crypto Assets
- Investigations in the Crypto Currency World
- Understanding, Using, and Securing Crypto and Digital Assets
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Please share your thoughts....leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials - Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
- ABV Credential (Accredited in Business Valuation)
- CFF Credential (Certified in Fraud and Forensics)
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 accompanied by the development of new capital tools such as Simple Agreements for Future Tokens (SAFT) and accompanying financial instruments.
In Part 1 of this topic, we join experts Jay Baris and Antonella Puca, to discuss the Recent regulatory and enforcement trends
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Event: AICPA® & CIMA® Portfolio Valuation Forum on June 28, 4:30–6:15 pm ET Attend either in person at KPMG in New York City or virtually via live broadcast. Industry experts will discuss current issues and trends relating to the complexities of portfolio valuations Participants will be able to ask questions throughout the event and receive up to two CPE credits at NO COST! Click here to learn more and register
Webcast: Investigations in the Crypto Currency World on July 18, 1:00 - 2:30 pm ET Investigations involving blockchains and digital assets serve a variety of purposes. Attend this webcast for an overview of the applications, associated risks, and techniques used during an investigation. Participants will see examples of its practical applications and gain an understanding of the basic mechanics of blockchain analytics. Click here to learn more and register
Webcast playback - Venture Capital Fundraising and Valuation Trends
AICPA-CIMA.com web store - Click here to see sources for webcasts. self-study courses, guidance, practice aids, and news releases such as:
- Blockchain Opportunities Beyond Crypto Assets
- Investigations in the Crypto Currency World
- Understanding, Using, and Securing Crypto and Digital Assets
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.
Please share your thoughts....leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials - Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
- ABV Credential (Accredited in Business Valuation)
- CFF Credential (Certified in Fraud and Forensics)
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
For Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Want to help spread the word about BV and Forensics as an alternate path to traditional accounting/auditing/tax? If you are interested in becoming a mentor (or finding a mentor), becoming a volunteer on a task force, and/or joining FVS awareness efforts to students/young professionals, please contact the AICPA-CIMA FVS member section.
Articles and training
· Hot jobs: Valuation specialists needed in good economic times and bad · AICPA-CIMA Global Career Hub – Student careers · How can AICPA ABV credential holders help in times of need? · AICPA & CIMA Forensic & Valuation Services Conference · AICPA & CIMA Expert Witness Skills Workshop This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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 ESG score serves as a substitute for a weaker legal environment.
During our interview, we do a deep dive into
· The inspiration for the article
· Key factors analyzed and data inputs
· How can appraisers incorporate into business valuation?
· ESG: fad or common sense?
· Beware of greenwashing
For Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
If you are interested in learning more about ESG, check out these AICPA resources:
- AICPA’s Fundamentals of ESG Certificate (CPE self-study, 9 credits)
- FVS podcast episode #53, ESG - Why the Business Valuation Practitioner Should Pay Attention
- Additional articles on the AICPA website include:
- ESG reporting: What’s the value of ESG?
- Accounting’s role in ESG
- Resources available as part of FVS Section membership
- Emerging ESG Regulations
- Information on SEC disclosures
Randy’s White Paper, “The Impact of a Firm’s ESG Score on Its Cost of Capital: Can a High ESG Score Serve as a Substitute for a Weaker Legal Environment” December 2022
- United Nations - https://unglobalcompact.org/take-action/action/private-sustainability-finance
- European Commission – https://finance.ec.europa.eu/sustainable-finance_en
- EMSA - https://finance.ec.europa.eu/sustainable-finance_en
- IOSCO (International Organization of Securities Commissions) (the global organization of securities regulators) https://www.iosco.org/news/pdf/IOSCONEWS635.pdf
- Financial Stability Board (FSB). https://www.fsb.org/2021/11/environmental-social-and-governance-esg-ratings-and-data-products-providers/
- Bank of international settlements https://www.bis.org/publ/qtrpdf/r_qt2112f.htm
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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-related to financials to visualize and assess a company’s industry-specific risks
For Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
- Uncertainty and risk in financial instrument valuation | FVS webcast archive
- Considerations when valuing distressed or impaired businesses FAQs
- Data Visualization Certificate program
- Data visualization: A picture worth 1,000 numbers
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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! This episode is a continuation of the engaging conversation we had in March for Women’s History Month! Please join us again while we discuss:
· Work-life balance is achievable!
· Don’t be afraid to ask for what you need
· How anyone can be an ally to women in BV
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Resources available for purchase and discounted with your AICPA-CIMA FVS Section membership
· Getting Comfortable with Being Uncomfortable
· The Power of Women's Networks
Relevant articles on the AICPA website include:
Women Strengthen the Accounting Profession
MENTORSHIPS – if you are interested in finding a mentor or becoming a mentor, please contact The AICPA-CIMA FVS member sector at infoFVS@aicpa.org.
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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, the FVS podcast turns the mic over to our four guests that have experienced the FVS profession for 4 years to 4 decades. Please join us for this thoughtful discussion about:
· Women in the business valuation industry
· Mentors inside and outside the workplace
· Expectations from others and for yourself
· Advice for the next generation of appraisers
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Resources available for purchase and discounted with your AICPA-CIMA FVS Section membership
· Getting Comfortable with Being Uncomfortable
· The Power of Women's Networks
Relevant articles on the AICPA website include:
Women Strengthen the Accounting Profession
MENTORSHIPS – if you are interested in finding a mentor or becoming a mentor, please contact The AICPA-CIMA FVS member sector at infoFVS@aicpa.org.
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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 Saumya, one of our newer hosts, as she speaks with Natalya Abdrasilova, and David Consigli and they delve into and discuss the valuation implications and technical valuation components of the cases.
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
available for purchase from AICPAconferences.com
AICPA-CIMA Forensic and Valuation Services Conference, session: Valuation Court Cases: New Cases and Historical Cases Impacting Valuations Today
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
· ABV Credential (Accredited in Business Valuation)
· CFF Credential (Certified in Fraud and Forensics)
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 goodwill
- Types of assignments that usually involve personal goodwill
- Impact of size on the presence of personal goodwill
- Best practices for personal goodwill assignments
For Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
available for purchase from AICPA.org
Family Law and Divorce Engagements - Parts 1, 2, and 3
from AICPAconferences.com
AICPA-CIMA Forensic and Valuation Services Conference, session: Personal vs. Entity Goodwill
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
- ABV Credential(Accredited in Business Valuation)
- CFF Credential (Certified in Fraud and Forensics)
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 your conclusions
- Need to be flexible to different options for valuing marketability
- There is no "one size fits all" for determining marketability discounts
- Common errors Natalya and Brian have observed
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Resources available as part of FVS Section membership
BRG (Business Reference Guide) Online - Provides an overview of different markets to create a baseline to develop discounts.
available for purchase from AICPAconferences.com
AICPA-CIMA Forensic and Valuation Services Conference, session: Marketability Discount
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
- ABV Credential(Accredited in Business Valuation)
- CFF Credential (Certified in Fraud and Forensics)
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 impact private companies
- Incorporation of ESG into your business valuation practice
- Why it is critical to consider ESG during your due diligence
For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
AICPA’s Fundamentals of ESG Certificate (CPE self-study, 9 credits)
Additional articles on the AICPA website include:
- ESG reporting: What’s the value of ESG?
- Accounting’s role in ESG
Resources available as part of FVS Section membership
Emerging ESG Regulations
Other resources
- Deloitte Sustainability action report
- Information on SEC disclosures
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
- ABV Credential(Accredited in Business Valuation)
- CFF Credential (Certified in Fraud and Forensics)
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
- Allocation methods appropriate under a particular fact pattern
- Implementing Option Pricing Model methodologies
Also, “fun” stories of the most complex capital structure the presenters have tackled and tips to conquer them in practice.
For Further exploration on this topic:
If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
- Statement on Standards for Valuation Services (VS Section 100) FREE resource
AICPA-CIMA Forensic and Valuation Services Conference, session: 409A Valuations available for purchase from AICPAconferences.com
Resources available as part of FVS Section membership
- AICPA's _Accounting and Valuation Guide: Valuations of Privately-Held-Company Equity Securities Issued as Compensation aka the Cheap stock guide
- Valuations performed for employee stock ownership plans (ESOPs) and FAQs
- What every valuation analyst should know about employee stock ownership plans (ESOPs)
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content.
Don’t miss an episode –
Follow us wherever you get your podcasts and leave us a review using this link or at the following https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
Information on credentials
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
- ABV Credential (Accredited in Business Valuation)
- CFF Credential (Certified in Fraud and Forensics)
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 history.
In this episode we interview Carla Nunes and James Harrington from Kroll (formerly Duff & Phelps). They were the keynote presenters at the 2022 FVS Conference just a few weeks ago. Join us as we discuss the cost of capital ramifications and how valuations may be impacted by these macroeconomic factors.
Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.
- CFF Credential(Certified in Fraud and Forensics)
- ABV Credential(Accredited in Business Valuation)
Note: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review using this link, so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE, and access to rich technical content such as our AICPA & CIMA Forensic & Valuation Services Practice Aid, Calculating Lost Profits
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 the value creation of human capital
- Market demand for human capital information via ESG disclosures
This is a podcast from AICPA & CIMA, Together as the Association of International Certified Professional Accountants. Learn more at aicpa.org and cimaglobal.com
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review at the following so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com.
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 Association of International Certified Professional Accountants. Learn more at aicpa.org and cimaglobal.com
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review at the following so we can continue bringing valuable and relevant content to you. Any other issues can be sent to podcast@aicpa-cima.com.
Host: Josh Shilts, CPA/ABV/CFF/CGMA
Guests: Maryellen Galuchie and Mark Smith
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 committee
- WIIFM (what’s in it for me)?- What you can expect from being a BV committee member
- How to get involved: get your feet wet by joining a task force
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:
-
What prompted the writing of the article
-
Why M&A advisors and equity analysts use such different methods of valuation
- How to improve our understanding of the variation between enterprise-value and price value multiples
- Why not directly capitalize earnings into an equity valuation
This is a podcast from AICPA & CIMA, Together as the Association of International Certified Professional Accountants. Learn more at aicpa.org and cimaglobal.com
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review
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:
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What prompted the writing of the article
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Why M&A advisors and equity analysts use such different methods of valuation
- How to improve our understanding of the variation between enterprise-value and price value multiples
- Why not directly capitalize earnings into an equity valuation
This is a podcast from AICPA & CIMA, Together as the Association of International Certified Professional Accountants. Learn more at aicpa.org and cimaglobal.com
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review
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 pushing, to keep taking the next step
- Building a community of dedicated professionals to create with versus compete with
- Daubert - How to be ready for the next challenge
What to put in your valuation toolbox?
In this edition of the FVS Valuation Podcast, host Josh Shilts, CPA/ABV/CFF/CGMA speaks with Jay Fishman, a ground-breaking figure in the business valuation profession. Josh and Jay discuss what was going on in the business valuation world 42 years ago that started Jay down the valuation path including the importance of building a community of dedicated professionals to create with.
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?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
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?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
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 value of always being prepared for litigation
- Avoiding the trend of shortcuts and what to put in your toolbox
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
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 questions in the other expert’s language
- How intangible benefits can change over time and how to communicate this to different stake holders (e.g., judges, IRS, owners).
The podcast will also discuss some important issues to consider such as:
- How to improve or solve multi-disciplinary problems
- Similarities between business valuation and real estate valuations
- How discounts are developed for asset holding companies
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
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 organizations can take to address such challenges. Examples of challenges include:
- Reduced budgets
- Layoffs of corporate compliance and audit professionals
- A distributed workforce
- Supply chain issues
Make sure you FCPA programs and internal controls account for new risks associated with COVID. Do not let down your guard, FCPA enforcement is not going away any time soon.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
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 discus:
- Various cases where data analytics is used by the accounting and legal profession
- Deployment of data analysis tools and in investigations, litigation, and proactive fraud prevention controls
- Trends in forensic data analysis
- Why database analysis is a core focus of forensic accountants and anti-fraud professionals
- Application of a variety of database analysis tools in a variety of circumstances, and some of the challenges
- Considerations when working with “big data”
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
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 discus:
- Various cases where data analytics is used by the accounting and legal profession
- Deployment of data analysis tools and in investigations, litigation, and proactive fraud prevention controls
- Trends in forensic data analysis
- Why database analysis is a core focus of forensic accountants and anti-fraud professionals
- Application of a variety of database analysis tools in a variety of circumstances, and some of the challenges
- Considerations when working with “big data”
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh Shilts, CPA/ABV/CFF/CGMA
Roger Grabowski
Josh and guest Roger Grabowski discuss:
- An in-depth history of the evolution discounted cash flow analysis
- How to deconstruct and evaluate a company’s historical growth
- The importance of learning about the company and its management
The podcast will also discuss some important issues to consider such as:
- Organic vs acquisition growth
- The art of data collection
- Ideal future cash flows vs practical future cash flows
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Angela Murdo, CPA, CFE
A lack of internal controls can be disastrous to any business. Companies need to ensure sound risk management is in place, no matter their size. Internal controls can be the key to preventing and detecting fraud.
This podcast will address financial and operational risks and provide you with the guidance to help prevent and detect fraud:
- Why are internal controls so important?
- What questions you should be asking
- Fraud red flags.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh Shilts, CPA/ABV/CFF/CGMA
Mark Dietrich, CPA/ABV
Healthcare valuation requires an in-depth knowledge of specialized machinery, complicated coding and billing protocols as well as a highly regulated environment. Professionals who provide valuation services in this area also need to be understand how to identify and value intangible assets that can often hold the majority of a healthcare practice’s value.
Josh and guest Mark Dietrich discuss:
- A brief history of healthcare valuation
- Development of the concept of personal goodwill
- The importance of specialization in the valuation profession
The podcast will also discuss some important issues to consider such as:
- Risk and cost of capital for different types of medical practices
- Compensation vs. profit for distribution
- Capitalization of cash flow vs discounted cash flow
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guest: Josh Shilts, CPA/ABV/CFF/CGMA
Mark Zyla, CPA/ABV
The valuation profession requires a broad understanding of valuation principles, standards, and up and coming trends within the industry. In this podcast, several of the key considerations that go into a valuation will be covered.
Josh and guest Mark Zyla discuss:
- ESG and impact on valuations
- Different risk assessments
- Awareness of valuation standards
The podcast will also discuss some important issues to consider such as:
- How valuation fits into the financial reporting process
- Trends in the valuation profession
- Improvements in technology and access to data
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Doug Aguilera, CPA/CFF, CGMA, CFE
Derek Duarte, Senior Vice President, UnitedLex
Kyle Kelly, Senior Technical Program Manager – eDiscovery, Coinbase
This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape. We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency.
The following topics are discussed.
- The extensive variety of electronic discovery requests that companies face,
- Collection and analysis considerations, and
- The tools used to meet discovery collection, and analysis needs.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Doug Aguilera, CPA/CFF, CGMA, CFE
Derek Duarte, Senior Vice President, UnitedLex
Kyle Kelly, Senior Technical Program Manager – eDiscovery, Coinbase
This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape. We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency.
The following topics are discussed.
- The extensive variety of electronic discovery requests that companies face,
- Collection and analysis considerations, and
- The tools used to meet discovery collection, and analysis needs.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh Shilts, CPA/ABV/CFF/CGMA
Bradford Cornell, PhD
The concept of terminal value is one that is used throughout business valuation.
Josh and guest Bradford Cornell discuss:
- A brief history of the terminal value
- The challenges of using steady growth models
- How to use long-term growth models
The podcast will also discuss some important issues to consider such as:
- Litigation concerns
- Evaluating impact of long-term growth models
- Price vs. value
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guest(s): Doug Aguilera, CPA/CFF, CGMA, CFE
Randy Wolverton, CPA
Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA
Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the FVS Eye on Fraud quarterly report on Phishing - Getting reeled in and discusses at the following:
- How phishing schemes have changed due to the pandemic and the impact of technology
- The financial, operational and reputational impact of phishing on organizations
- Prevention and mitigation tips for organizations and for practitioners
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guest(s): Doug Aguilera, CPA/CFF, CGMA, CFE
Randy Wolverton, CPA
Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA
Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the FVS Eye on Fraud quarterly report on Phishing - Getting reeled in and discusses at the following:
- An introduction into phishing and its evolution over the years
- The anatomy of a typical phishing attach
- A discussion of some of the more common fraud scams
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Vera Moll, KPMG Netherlands
Mike Broekhof, KPMG NetherlandS
Anna Maria Cicirello, KPMG Canada
With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting. This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries. We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Vera Moll, KPMG Netherlands
Mike Broekhof, KPMG Netherlands
Anna Maria Cicirello, KPMG Canada
With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting. This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries. We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Sugi Hadiwijaya and Vin Batra
This podcast will discuss the value creation for private companies in respect to two factors: EBITA/cash flow and capital structure. Topics include:
- Understanding the concept of key growth and performance improvement drivers and valuation
- Strategies to maximize value
- Establishing a value creation framework as a means for business growth
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Richard Claywell, CPA
Company specific risk premium is the metric that captures unique risk to a business and is comprised of external and internal factors. Understanding how to identify and document these components is critical to providing valuations that are thoroughly supportable and defensible.
Josh and guest Richard Claywell discuss:
- A brief history of CSRP
- Qualitative and quantitative components of CSRP
- Litigation and CSRP
The podcast will also discuss some important issues to consider such as:
- How and when to apply reasonable assumptions in your analysis
- How to assess internal or management risk
- Help attorneys and clients understand CSRP
Guests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV
With the emergence and popularity of cryptocurrency, there now exists a new avenue to hide assets during contentious proceedings. In this podcast we will discuss:
- Indicators that a person or entity holds crypto assets
- Gaining access to crypto records
- Recommendations for forensic practitioners
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV
With new technologies come new opportunities for bad actors to exploit advantageous conditions that may increase the fraud landscape. In this podcast we explore:
- What blockchain and cryptocurrencies are
- The risks and benefits of blockchain technology
- Ways to mitigate against fraud risk
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Guests: Craig Jacobson, MBA and Jevon Thomas, CPA, CFE, CAMS
This podcast will engage the audience in detailed discussion on specific Solvency Opinions topics as a continuation from the Solvency Evaluation in Fraudulent Transfer Actions webcast.
Topics for discussion:
- Understand differences between Valuation and Solvency Opinions
- Discuss recent COVID-19 industry impacts (e.g., High-end Retail, Restaurant, Entertainment, Hotels) on Solvency Opinions
- Discuss Solvency Opinions within the legal and regulatory environment
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh Shilts, CPA/ABV/CFF/CGMA
Ken Rugeti, CPA, ABV, CFF
Reasonable Certainty is a legal definition that sets the standard by which courts hold estimates of damages claimed in a lawsuit. When a party in a legal action claims damages, experts are retained to provide a damages analysis that will be scrutinized under this threshold.
Josh and guest Ken Rugeti discuss:
- General damages
- Consequential damages
- Examples of these concepts from real-life cases
The podcast will also discuss some important issues to consider such as:
- How and when to apply reasonable assumptions in your analysis
- Admissibility vs. cross examination
- How to use management projections
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Melissa Davis, CPA
The impact of the COVID pandemic on businesses and bankruptcy did not play out as many had anticipated. The support from the government through the CARES act and PPP loans appears to be helping individuals and businesses stay out of bankruptcy, but there is uncertainty around how long this will last.
Josh and guest Melissa Davis, CPA discuss:
- Low interest rates and government assistance appear to be holding off bankruptcy filings for now
- The economic uncertainty should be impacting company valuations going forward
- Knowledge of the client’s industry, business, and economic help professionals prepare supportable valuations when helping a client navigate Chapter 11.
The podcast will also discuss some important strategies such as:
- Liquidation analysis considerations
- Potential clients and related services that practitioners may assist and provide during bankruptcy proceedings
- Practice management considerations to assess before taking on this type of work
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guest(s): Michael Tran Duff, Assistant Vice President, Chief Information Security Officer (CISO) and Chief Privacy Officer (CPO), Stanford University
Doug Aguilera, CPA, CFF, CGMA, CFE
Cybersecurity threats are one of the biggest risks to an organization with little to no margin for weaknesses. We discuss the types of cybersecurity threats, response preparation and the strategic use of lessons learned. In this 2-part series, we’ll discuss:
- The types of information being sought after
- Who the bad actors are - State-sponsored organizations, organized crime, and others
- Risk models
- The types of breaches, including phishing and access to networks and systems
- Responses when you do have a breach. Incident response systems, including planning, executing, learning, and implementing improvements
- Information accumulated in an effective investigation
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guest(s): Michael Tran Duff, Assistant Vice President, Chief Information Security Officer (CISO) and Chief Privacy Officer (CPO), Stanford University
Doug Aguilera, CPA, CFF, CGMA, CFE
Cybersecurity threats are one of the biggest risks to an organization with little to no margin for weaknesses. We discuss the types of cybersecurity threats, response preparation and the strategic use of lessons learned. In this 2-part series, we’ll discuss:
- The types of information being sought after
- Who the bad actors are - State-sponsored organizations, organized crime, and others
- Risk models
- The types of breaches, including phishing and access to networks and systems
- Responses when you do have a breach. Incident response systems, including planning, executing, learning, and implementing improvements
- Information accumulated in an effective investigation
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Richard Pollack, CPA, ABV, CFF, PFS, CGMA
In 1993 the U.S. Supreme Court made it ruling in the case Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993). This case established the Daubert standard and provides criteria by which the trial judge may make a preliminary assessment of the admissibility of expert testimony presented in United States federal (and most state) legal proceedings.
Josh and guest Richard Pollack, CPA, ABV, CFF, PFS, CGMA discuss:
- Daubert fundamentals
- How to prepare for a Daubert challenge
- The importance of due diligence and supporting your position
The podcast will also discuss some important strategies such as:
- Being your own advocate and not the attorney’s
- Remembering the importance of using reasonable and generally accepted principles in your work
- Avoiding ‘rushed engagements’
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Asif Charania, CPA/ABV/CFF; Josh Shilts, CPA/ABV/CFF/CGMA
The podcast discusses how ‘small firm’ valuation practices presents both challenges and opportunities for valuation professionals. Hear about the diverse professional opportunities and broad spectrum of clients the small firm environment can offer. Josh and Asif talk about:
- The great opportunities to help clients grow to the next level
- What it’s like to build a valuation practice
- The challenges of juggling competing priorities
The podcast will also discuss some important strategies such as:
- Adjusting a practice to meet changes in the economic and political landscape
- How managing a small practice develops skills that translate well to helping clients
- Importance of succession planning and staff development
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Dean Driskell, CPA/ABV/CFF and Josh Shilts, CPA/ABV/CFF/CGMA
The podcast discusses the many paths available to accounting and finance majors who want to pursue a career in forensics and valuation services. Hear about the real-world experiences that helped shape the careers of Josh and Dean, and how accounting and finance disciplines complement each other through the different stages of one’s career. Topics addressed include:
- How finance and accounting intersect for FVS professionals
- The importance of understanding your audience
- The diverse opportunities within the profession
The podcast will also discuss some key qualitative skills that are critical to success:
- Clear and cohesive writing
- Oral presentation
- Finding opportunities to improve these skills
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Heather Tullar, CPA/ABV, ASA and Josh Shilts, CPA/ABV/CFF, CGMA, CFE
The podcast discusses some of the issues surrounding the valuation of Prince’s estate and the complexities that arise when working on a multi-faceted engagement with a wide spectrum of hard to value or highly specialized assets. Topics addressed include:
- Valuation of intangible assets
- Identifying the right team of experts
- Preparing a defensible valuation
The podcast will also discuss some key concepts that will help professionals new to valuation
- Understanding that reasonable professionals can differ and still have a defensible valuation
- The importance of standing by your opinion
- Know ‘why’ the value is what it is
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guest: Holly Sharp, CPA, CFF, CFE
Personal Injury Economic Loss Calculations
When do you consider growth rates in personal injury economic loss calculations?
- Lost Earnings
- Lost Fringe Benefits
- Lost Household Services
- Future Medical Costs
What sources do you consult to establish growth rates?
How do you model growth rates in the economic loss calculation?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Ranjana Ramchandran, Senior Manager, Forensic & Integrity Services, Ernst & Young, LLP and Adam Ozgo, Senior Manager, Forensic & Integrity Services, Ernst & Young, LLP
In this podcast, presenters discuss the DOJ guidance on evaluation of corporate compliance programs, which came out in the summer of 2020. While state and local governments were dealing with the immediate impact of the pandemic, main Justice continued its longer-term campaign to strengthen corporations’ defenses against fraud.
There are three fundamental questions the guidance poses that companies can apply today in assessing and strengthening their corporate compliance program.
- Is the corporation’s compliance program well designed?
- Is the program being applied earnestly and in good faith? In other words, is the program being implemented effectively?
- Does the corporation’s compliance program work in practice?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guest: Dave Douglass, CFA/FRM/CFE, and Carey Miller, CPA/CFF
The COVID-19 pandemic is unprecedented in modern times. As we deal with ongoing litigation as a result of COVID-19, it is important to understand how we should be incorporating the pandemic into our economic damages analyses. In this episode, Dave Douglass discusses the impact of COVID-19 on developing the damages theory, important questions damages experts should ask in preparing a damages opinion, and data that can be useful in quantifying the impact of COVID-19.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Sugi Hadiwijaya, Partner, CR3 Partners LLC, and Jermaine Watson, Partner, Bonds Ellis Eppich Schafer Jones
The podcast highlights basic aspects on how fraud-related matters are managed in bankruptcy context. The podcast will cover issues such as:
- automatic stay
- ability to segregate operating assets from fraud-based liabilities
- typical outcome in fraud-driven bankruptcy filings
The podcast will also discuss the valuation in bankruptcy which is primarily related to establishing reorganized value. It’ll cover:
- critical purpose since reorganized value will drive recovery for stakeholders
- valuation fight and how it is generally handled via opposing valuation expert reports and testimonies
- factors bankruptcy judges may use to rule in valuation fight
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.
Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Travis Harms, CPA/ABV/CEIV & Hubert Klein, CPA/ABV/CFF
Category: Professional development
How do we apply the market approach during the pandemic? Is the market approach useful at this time? What do signals from public markets for large and small cap stocks tell us about our typical private clients?
In this episode of the FVS Section Podcast, Travis Harms and Hubert Klein discuss these questions and more, including trailing versus forward-looking multiples and public versus private volatility.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Bethany Hearn, CPA/ABV/CFF & Austin Lee, CPA/ABV Category: Professional development
The ABV Credential Committee is working on staying connected with members despite the global pandemic and helping them raise the awareness and value of their ABV credential. The Committee added a statement about diversity, equity and inclusion to its objectives and helped record a 7-part podcast series on diversity in the profession. Looking forward, the Committee is evaluating opportunities to improve educational offerings and expand the ABV credential globally. Listen to this message from committee members Bethany Hearn (chair) and Austin Lee.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Karolina Calhoun, CPA/ABV/CFF & Hubert Klein, CPA/ABV/CFF
Category: Professional development
The valuation date is a point in time at which a business or business interest is being valued. The valuation date can vary based on the type of engagement and by jurisdiction for litigation engagements. In this episode of the FVS Section Podcast, Karolina Calhoun and Hubert Klein discuss the importance of valuation dates in a litigation context and how the COVID-19 pandemic has impacted the importance of valuation dates.
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Bethany Hearn, CPA/ABV/CFF, Rumbi Petrozzello, CPA/CFF & Kirstine Connors, CPA/ABV
Category: Practice Management
Diversity and inclusion are key to future proofing our profession as well as our ABV and CFF specializations. A pathway towards a more inclusive workforce requires building a pipeline not only to the CPA but also to the specializations. As discussed in our last episode, a pathway towards a more inclusive workforce requires efforts by institutions to attract, retain, and advance talent as it comes through the pipeline. Resources and programs such as unconscious bias training, mentorship/sponsorship programs and business resource groups can be used to help raise awareness, make connections and create a more diverse and inclusive environment. So, what does success look like? What are some examples of how the tools and resources discussed in previous episodes have manifested in firm success. Bethany Hearn, Rumbi Petrozzello and Kirstine Connors provide examples from their personal experience of what successful diversity and inclusion looks like in forensic and valuation services.
In this episode, they discuss:
- Why the specializations and credentials are important
- Career advancement for women
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Bethany Hearn, CPA/ABV/CFF, Rumbi Petrozzello, CPA/CFF & Kirstine Connors, CPA/ABV
Diversity and inclusion are key to future proofing our profession as well as our ABV and CFF specializations. A pathway towards a more inclusive workforce requires building a pipeline not only to the CPA but also to the specializations. As discussed in our last episode, a pathway towards a more inclusive workforce requires efforts by institutions to attract, retain, and advance talent as it comes through the pipeline. Resources and programs such as unconscious bias training, mentorship/sponsorship programs and business resource groups can be used to help raise awareness, make connections and create a more diverse and inclusive environment. So, what does success look like? What are some examples of how the tools and resources discussed in previous episodes have manifested in firm success. Bethany Hearn, Rumbi Petrozzello and Kirstine Connors provide examples from their personal experience of what successful diversity and inclusion looks like in forensic and valuation services.
In this episode, they discuss:
- Career paths for women in the accounting profession
- The importance of flexibility and work life balance
- The partner track for women in accounting
- Sponsorship, Mentoring and Coaching
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Bradley Preber, CPA/CFF/CGMA, CFE, Rumbi Petrozzello, CPA/CFF & Kirstine Connors, CPA/ABV
Diversity and inclusion are key to future proofing our profession as well as our ABV and CFF specializations. As discussed in our last episode, a pathway towards a more inclusive workforce requires building a pipeline not only to the CPA but also to the specializations, with a focus on recruitment and retention. But what can institutions do to attract, retain and advance talent as it comes through the pipeline? Resources and programs such as unconscious bias training, mentorship/sponsorship programs and business resource groups can be used to help raise awareness, make connections and create a more diverse and inclusive environment. Bradley Preber, Rumbi Petrozzello and Kirstine Connors discuss ways to attract, retain and advance diversity and inclusion in the CFF and ABV specializations.
In this episode, they discuss:
- CEO Action for Diversity and Inclusion Pledge
- Unconscious Bias Training
- Attraction, Retention and Advancement
- Women’s Sponsorship and Mentorship Program
- Selecting Mentors/Sponsors
- How to Expand the Program to other groups
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Bradley Preber, CPA/CFF/CGMA, CFE, Rumbi Petrozzello, CPA/CFF & Kirstine Connors, CPA/ABV
Diversity and inclusion are key to future proofing our profession as well as our ABV and CFF specializations. As discussed in our last episode, a pathway towards a more inclusive workforce requires building a pipeline not only to the CPA but also to the specializations, with a focus on recruitment and retention. But what can institutions do to attract, retain and advance talent as it comes through the pipeline? Resources and programs such as unconscious bias training, mentorship/sponsorship programs and business resource groups can be used to help raise awareness, make connections and create a more diverse and inclusive environment. Bradley Preber, Rumbi Petrozzello and Kirstine Connors discuss ways to attract, retain and advance diversity and inclusion in the CFF and ABV specializations.
In this episode, they discuss:
- CEO Action for Diversity and Inclusion Pledge
- Unconscious Bias Training
- Attraction, Retention and Advancement
- Women’s Sponsorship and Mentorship Program
- Selecting Mentors/Sponsors
- How to Expand the Program to other groups
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Kelly Richmond Pope, PhD, CPA, Rumbi Petrozzello, CPA/CFF & Kirstine Connors, CPA/ABV
Diversity and inclusion are key to future proofing our profession as well as our ABV and CFF specializations. As discussed in our last episode, a pathway towards a more inclusive workforce includes a focus on recruitment and retention. But how do we build the pipeline? How do we attract, retain and advance talent? High school programs need to build the pipeline, not only to the CPA, but also to the specializations, including CFFs and ABVs. University outreach programs need to build awareness of forensic and valuation career paths. CFF and ABV champions and mentor programs also help raise awareness and make connections. But what can these institutions and programs do to further diversity and inclusion? Kelly Richmond Pope, Rumbi Petrozzello and Kirstine Connors discuss building a diverse pipeline to the FVS and ABV specializations.
In this episode, they discuss:
- Kelly’s career journey to forensic accounting and her current projects and methods as a forensic accounting professor
- Diversity and Inclusion Outreach Efforts to Students
- Are organizations doing enough?
- The power that media has on the profession
- CPAs of color in families as an entry point
- How has Kelly’s multi-media approach to learning inspired students
- Why did Kelly choose to get her CPA and FVS specialization?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Howard Silverstone, CPA/CFF, Randy Wolverton, CPA/CFF & Hubert Klein, CPA/ABV/CFF
Ponzi schemes began in the 1800s but didn’t find their name until the 1920s. A century later, Ponzi and other financial fraud schemes continue to be prevalent. The COVID-19 pandemic will certainly give rise to new opportunities for fraudsters and scammers to take advantage of unwitting victims.
Howard Silverstone and Randy Wolverton discuss:
- What is a Ponzi Scheme?
- Why are Ponzi Schemes still successful in defrauding victims?
- Examples of COVID-19 schemes including social media, non-investment schemes, and phishing attacks
- What can CPAs do to help their clients and the public?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Howard Silverstone, CPA/CFF, Randy Wolverton, CPA/CFF & Hubert Klein, CPA/ABV/CFF
Ponzi schemes began in the 1800s but didn’t find their name until the 1920s. A century later, Ponzi and other financial fraud schemes continue to be prevalent. The COVID-19 pandemic will certainly give rise to new opportunities for fraudsters and scammers to take advantage of unwitting victims.
Howard Silverstone and Randy Wolverton discuss:
- What is a Ponzi Scheme?
- Why are Ponzi Schemes still successful in defrauding victims?
- Examples of COVID-19 schemes including social media, non-investment schemes, and phishing attacks
- What can CPAs do to help their clients and the public?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Jen Bao, CFA, Kathryn Byrne, CPA/CGMA, Rumbi Petrozzello, CPA/CFF & Kirstine Connors, CPA/ABV
In the US, although CPAs are relatively balanced by gender, only 19% of firm partners are women. We see similar trends in the gender gap when it comes to specialized credentials, such as the ABV and CFF. The race gap in the CPA profession, unfortunately is one that stubbornly remains. Per a July 2019 Bloomberg article, of over 650,000 CPAs less than 1% are black and 7% are Hispanic. The race gap in the profession in general, flows through to a race gap in the specializations. Diversity and inclusion are key to future proofing our profession as well as our ABV and CFF specializations. As clients, markets and candidates have become more diverse, an inclusive workforce provides a means of sustaining innovation, improving global competency and tapping in to the buying power of a diverse global market. Studies show that companies with diverse management teams have higher revenues, outperform on profitability, and are more likely to have superior value creation. A pathway towards a more inclusive workforce includes a focus on recruitment AND retention.
Jen Bao, Kathryn Byrne, Rumbi Petrozzello and Kirstine Connors discuss the “Women at Mazars” initiative and its success in recruiting and retaining diverse candidates. In this episode, they discuss:
- How has “Women at Mazars” impacted the firm? What are the metrics?
- What is Jen’s experience seeing more diversity as a valuation specialist in forensic and valuation services at Mazars?
- Are there other aspects of underrepresentation in our profession that Mazars is looking at?
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.
Guests: Jen Bao, CFA, Kathryn Byrne, CPA/CGMA, Rumbi Petrozzello, CPA/CFF & Kirstine Connors, CPA/ABV
In the US, although CPAs are relatively balanced by gender, only 19% of firm partners are women. We see similar trends in the gender gap when it comes to specialized credentials, such as the ABV and CFF. The race gap in the CPA profession, unfortunately is one that stubbornly remains. Per a July 2019 Bloomberg article, of over 650,000 CPAs less than 1% are black and 7% are Hispanic. The race gap in the profession in general, flows through to a race gap in the specializations. Diversity and inclusion are key to future proofing our profession as well as our ABV and CFF specializations. As clients, markets and candidates have become more diverse, an inclusive workforce provides a means of sustaining innovation, improving global competency and tapping in to the buying power of a diverse global market. Studies show that companies with diverse management teams have higher revenues, outperform on profitability, and are more likely to have superior value creation. A pathway towards a more inclusive workforce includes a focus on recruitment AND retention.
Jen Bao, Kathryn Byrne, Rumbi Petrozzello and Kirstine Connors discuss the “Women at Mazars” initiative and its success in recruiting and retaining diverse candidates. In this episode, they discuss:
- Why Mazars decided that “Women at Mazars” was an important thing to do
- What is “Women at Mazars” and information about the program
The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant content to you.