Nancy J. Fannon, ASA, MCBA, CPA, ABV, BVAL

Nancy J. Fannon, ASA, CPA•ABV, MCBA is the Owner of Fannon Valuation Group, a business valuation and litigation support services firm located in Portland, Maine. She is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers, holds the AICPA specialty designation of Accredited in Business Valuation (ABV), and is a Master Certified Business Appraiser (MCBA) with the Institute of Business Appraisers.

Ms. Fannon has 20 years of professional valuation experience. She has been qualified as an expert witness in State and Federal Court. She is a nationally known expert on lost profits damages, pass-through entity valuation, and the transaction databases, and has presented dozens of speeches and authored numerous papers on these and other areas of business valuation. She currently is in production on several valuation textbooks, due for publication in 2007 and 2008. She is a co-author of Financial Valuation—Applications and Methods, and was a contributing author for both The Business Appraiser and Litigation Support and Business Valuation and Taxes: Procedure, Law, and Perspective textbooks, has been a technical reviewer on several other textbooks including the fifth edition of Shannon Pratt’s seminal textbook, Valuing a Business, due out in the Fall of 2007. Ms. Fannon was a member of the AICPA Business Valuation Subcommittee, the ABV Credential Committee, and has chaired the AICPA Business Valuation Conference. She is a member of the Editorial Advisory Boards of CPA Expert, Business Valuation Update, and Valuation Examiner, and is on the Panel of Expert for the Litigation and Consulting Expert. Ms. Fannon has a Bachelor of Business Administration in Accounting from the University of Massachusetts.

Heidi Walker, ASA, CPA, ABV

Heidi P. Walker is a Senior Valuation Analyst at Fannon Valuation Group, a business valuation and litigation support services firm located in Portland, Maine. She is a certified public accountant and is a member of the American Institute of Certified Public Accountants (AICPA) and the Maine Society of Certified Public Accountants (MSCPA). Ms. Walker is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers, and holds the AICPA specialty designation of Accredited in Business Valuation (ABV). She received her undergraduate degree in Business Administration from the University of Maine and has taken numerous courses on business valuation.

Ms. Walker has worked in the business valuation field for over 7 years, performing business valuations for a variety of purposes, including divorce, commercial damages, dissenting shareholder actions, estate and gift tax planning, mergers and acquisitions, and litigation support. She has spoken both locally and nationally on the topic of business valuation and damages, is a contributing author for legal and business valuation journals, and was technical reviewer for Business Valuation Body of Knowledge.

Ms. Walker was a member of the AICPA ABV Examination Review Course Task Force from 2002 to 2005, serving as chair from 2004-2005. She served on the AICPA Business Valuation/Fraud & Litigation Services (BVFLS) Editorial Advisory Board from 2004 - 2007.

CPE Credit Information - National Registry of CPE Sponsors Statement

Earn 2 Interactive CPE Credits (Consulting Services)
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