MEL H. ABRAHAM, CPA/ABV, CVA, ASA
is founder/director of Mel H. Abraham in Simi Valley, CA. He provides strategies in financial risk management and personal/physical,threat management. His is author of Valuation Issues and Case Law Update-A Reference Guide and co-author of Financial Valuation Applications and Models, A Healthier You and Masters on Success.
R. JAMES ALERDING, CPA/ABV, ASA, CVA
is the managing partner for Clifton Gunderson LLP’s valuation and forensic national practice in Indianapolis, IN. He has significant experience with intellectual property in both valuation and litigation. Jim is a member of the AICPA Task force that is currently developing the new AICPA Business Valuation Standards.
TERRY ALLEN, CPA/ABV, ASA
is the Midwest managing director in the Kansas City, MO and Des Moines, IA offices of The Financial Valuation Group. With over 25 years of professional experience (18 years in business valuation), she is editor of ASA’s BV E-Letter, a speaker at state and national conferences, and has taught accounting and finance at the college level.
STEVE BABITSKY, JD
founded SEAK, sponsor of the nation’s largest Workers Compensation and Occupational Medicine conference, in 1980. SEAK is the world’s leading provider of expert witness training and texts, writing seminars for doctors and lawyers, and publisher of national directories for Expert Witnesses and IME Doctors. Steve is also the founder and president of Customized Forensic Consulting.
DON BARBO, CPA/ABV
is director of Healthcare Valuation Services for HSSK with extensive experience in healthcare valuation involving mergers and acquisitions, divestitures, partnership transactions, leasing arrangements, divorces, and commercial damages. He speaks to various organizations, has published articles regarding BV issues, and serves as an expert witness. He was formerly chief financial officer for a physician practice management company.
BRUCE B. BINGHAM, FASA
is with the New York office of Capstone Valuation Services, LLC. He is responsible for Capstone's valuation activities in the U.S. and Internationally. He is the recent past chair of the ASA Business Valuation Committee. Bruce is a retired Brigadier General in the United States Army Reserves, with a Master's Degree from the Yale School of Organization and Management.
STEPHEN J. BRAVO is founder of Apogee Business Valuations, Inc. and has a regional office affiliation with The Financial Valuation Group. Mr. Bravo serves on the editorial boards of Business Valuation Review, published by the American Society of Appraisers and Business Appraisal Practice, published by the Institute of Business Appraisers and has recently been added to the panel of experts for the publication Financial Valuation and Litigation.
ROD P. BURKERT, CPA/ABV, CVA, MBA
is a co-founder of Burkert Valuation Advisors, LLC. With over 25 years of experience in public accounting and private industry, Rod performs appraisals for gift/estate planning, purchase/sale transactions, and financial statement reporting and litigation support in damage/economic loss matters. He is a past chair of NACVA's Executive Advisory Board.
LARRY R. COOK, CPA/ABV, CBA, CDFA
brings 33 years of financial advisory experience to clients. He has attained local, state and national recognition for his contribution to the accounting profession. He has made presentations and is a speaker at conferences, closed circuit television productions and internet web-casts. He is a co-author and author of technical books on valuation.
MICHAEL A. CRAIN CPA/ABV ASA CFA CFE is a managing director of The Financial Valuation Group in Ft. Lauderdale FL. Mike is a contributing author to The Portable MBA in Finance and Accounting 3rd edition and to the Litigation Services Handbook 4th edition. He is a co-author of Financial Valuation Applications and Models.
MARK O. DIETRICH, CPA, ABV, MBA, MST
is author of Medical Practice Valuation Guide Book, co-author of PPC's Guide to Healthcare Consulting and contributing author to Shannon Pratt’s The Lawyers' Business Valuation Handbook and Valuing Professional Practices and Licenses, A Guide for the Matrimonial Practitioner. His definitive article on medical practice valuation appeared in the Nov. 05 The Journal of Accountancy.
ROBERT E. DUFFY, CPA/ABV, CFA, ASA
is a partner with Grant Thornton LLP’s valuation practice. Since 1984, Bob has been involved in over 1,500 matters on behalf of public and private entities, litigants and taxpayers. He is a contributing editor of AICPAs CPA Expert publication and a co-author of Financial Valuation Applications and Models.
EDWARD J. DUPKE, CPA/ABV
is a senior consultant in the Valuation and Forensics Division of Clifton Gunderson, LLP. He is former chair of the AICPA BV committee and past chair of the Michigan Association of CPAs. With of 35 years of experience, he is a qualified expert witness in state and federal courts and a BV instructor at the state and national level.
JAY E. FISHMAN, FASA, CBA
is a Managing Director of Financial Research. He has co-authored several books, including Standards of Value: Theory and Applications and Guide to Business Valuations. He is an expert witness and has taught courses to the IRS, the National Judicial College, the Hong Kong Society of Accountants and the World Bank in Russia.
ROBERT P. GRAY , CPA/ABV, CFE
is a principal with Parente Randolph, LLC, in the Dallas, TX office. He is a licensed CPA, Accredited in Business Valuation (ABV) in Texas and Kentucky. A Certified Fraud Examiner, Bob has authored many articles for professional publications.
ROBERT J. GROSSMAN, CPA/ABV, ASA, CVA, CBA, MST
is a partner with Grossman Yanak & Ford LLP in Pittsburgh. As lead services partner for the firm’s Business Valuation Services Group, he has extensive experience in valuation and litigation issues in a broad variety of applications and venues.
J. MICHAEL HILL SR., FASA, CFA
is a shareholder in the valuation and litigation consulting firm of Hill Schwartz Spilker Keller, LLC. and is former chairman of the Business Valuation Committee of the American Society of Appraisers. He also served as chairman of the Appraisal Foundation and was a course developer and instructor of courses taught by the ASA.
J. MICHAEL HILL JR., ASA, CPA/ABV
is a shareholder in the valuation and litigation consulting firm of Hill Schwartz Spilker Keller, LLC. He is current chairman of the ASA BV committee. He earned a BBA in accounting and finance from the University of Texas and is a licensed CPA in Texas.
THOMAS E. HILTON, MS, CPA/ABV, ASA, CVA
is past chair of the AICPA BV Committee and a member of the AICPA Business Valuation Hall of Fame. In 2006 and 2005, he was named one of the Top 100 Most Influential Practitioners by CPA Magazine.
JAMES R. HITCHNER, CPA/ABV, ASA
is managing director of The Financial Valuation Group, Atlanta, GA and a founding member/ current president of The Financial Consulting Group. He is editor/co-author of Financial Valuation Applications and Models; co-author of Financial Valuation Workbook; co-author of Valuation for Financial Reporting, and editor in chief of Financial Valuation and Litigation Expert.
STEVEN D. HYDEN, CPA/ABV, ASA, CM&AA
is managing director of The Financial Valuation Group, Tampa, FL and president of Hyden Capital, Inc. With over 19 years of BV experience, he was a guest expert for the AICPA video course series, “Valuation of Intellectual Property” and co-author of Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis-SFAS 141 and 142.
MICHAEL G. KAPLAN, CPA, CVA, CFFA
has more than 30 years expience in the areas of forensic accounting, business valuation and litigation consulting. He has served on the faculty of the University of Southern California and teaches continuing education programs for the AICPA, NACVA and other organizations. He is director of the NACVA Forensic Institute.
KRISTOPHER A. BOUSHIE, CPA/ABV, CVA, CFE is the president and managing director of Forensis Research & Analysis, LLC, in Jericho, VT. He has over 22 years of experience in financial and litigation consulting, with over 15 years focused on intellectual property matters.
NANCY FANNON, CPA•/ABV, ASA, MCBA is the owner of Fannon Valuation Group, a BV and litigation services firm in Portland, Maine. With over 18 years of valuation experience as an appraiser and expert witness, Nancy has lectured extensively on valuation and damages and is an author and technical reviewer on many valuation textbooks and journals.
