A final note on the Devries divorce case (see BVWire #88-1 and #88-2), in which the California court discussed whether the AICPA BV standards are dispositive in determining value, Gary Gerlach (Banister Financial) writes, “SSVS-1 guidelines are not mandatory for all CPAs, just CPAs that are members of the AICPA.”  Thanks for the clarification…