Valuation Services

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A Better Way to Gauge Profitability

EXECUTIVE SUMMARY Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced” version of the DuPont model remedies the original model’s failure to cleanly separate the effects of operating and financing...

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November 4, 2021

Lessons in career and business development during times of disruption

Forensic accounting and valuation professionals offer advice on how to leverage career and business development at a time of uncertainty.

July 15, 2021

NFTs come with big valuation challenges

Nonfungible token sales have commanded eye-popping prices in the past year, leaving CPAs with many questions related to valuation of these digital assets.

June 8, 2021

New standard addresses investments, specialist matters

A new standard issued by the AICPA Auditing Standards Board provides guidance on auditing the fair value of financial instruments, with a focus on the use of pricing services. The ASB also modernized its standards related to the use of specialists by management and auditors.

January 1, 2021

5 things CPAs need to know about bankruptcy

Examine aspects of bankruptcy, including whether a CPA is likely to get paid and steps that a business can take when dealing with a bankrupt customer.

December 7, 2020

Emergence through fresh-start reporting

As an entity moves through the bankruptcy process, it must meet certain criteria to qualify, upon emergence, for fresh-start reporting under FASB ASC Topic 852, Reorganizations.

November 25, 2020

Low demand leads to shrinking energy industry valuations

The coronavirus pandemic and other factors have resulted in shrinking valuations in the energy industry, according to experts at the AICPA/PDI Oil & Gas Online Conference.

November 1, 2020

John Colucci, CPA, J.D.

When selling or buying CPA firms, leaders must make sure they find a good cultural fit, according to John Colucci, CPA, J.D.

October 5, 2020

COVID-19 challenges to forensic accounting

This article discusses some of the unique challenges, and opportunities, for forensic accountants in the COVID-19-altered economy.

September 21, 2020

Cannabis and CPAs: The business opportunities and risks

A growing opportunity for CPAs exists in cannabis-related business advising. Along with that comes risk on several fronts.

August 21, 2020

Video interview tips for forensic accountants and auditors

Social distancing rules designed to stunt the growth of the COVID-19 pandemic have made it impossible, or at least impractical, to conduct in-person interviews for forensic and auditing engagements.

June 2, 2020

How the CARES Act has affected business valuation

Legislation designed to help businesses during the coronavirus pandemic has created new issues for CPAs and other valuation specialists to consider. New AICPA FAQs address these valuation concerns.

May 11, 2020

Coronavirus concerns for ESOPs and ESOP auditors

Employee stock ownership plans, their sponsors, and auditors all face new challenges and risks related to the coronavirus pandemic.

February 1, 2020

Awards recognize Forensic and Valuation Services volunteers

Elizabeth Woodward, director of Forensic Accounting and Litigation Support at Dean Dorton Allen Ford PLLC, and William Fellows, a partner in Deloitte Risk and Financial Advisory, were named Forensic & Valuation Services (FVS) Volunteers of the Year.

September 1, 2019

AICPA issues forensic accounting standards

The AICPA recently issued new professional standards for members who perform forensic accounting services engagements.

August 29, 2019

How much are college football teams worth?

Have you ever wondered how much your favorite college football team is worth? Mark Zyla, CPA/ABV, and Dan Cohen, Esq., discuss the value of teams to universities — and the ways in which a CPA might try to determine their financial valuation.

July 10, 2019

AICPA issues forensic accounting standards

The AICPA issued new professional standards for members who perform forensic accounting services engagements.

March 1, 2019

Young CPAs receive Standing Ovation in FVS

Twenty-six young CPAs were recognized through the Forensic and Valuation Services (FVS) Standing Ovation program for significant contributions in their accounting specialty areas and in their communities.

March 1, 2019

Forensic services engagements standard proposed

The AICPA Forensic and Valuation Services Executive Committee developed and issued for comment a standard for engagements of forensic services.

March 1, 2019

Hearn and Duffus recognized for FVS volunteer service

Bethany Hearn was named Business Valuation Volunteer of the Year, and David Duffus was named Forensic and Litigation Services Volunteer of the Year.

December 17, 2018

2 valuation guide working drafts issued

The AICPA issued working drafts of two new case studies that will be added to its new accounting and valuation guide, Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies.