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Reminder: Comments due on new forensics standard

Comments are due February 28 on the proposed Statement on Standards for Forensic Services No. 1 (SSFS 1) developed by the AICPA’s Forensic and Valuation Services Executive Committee (FVSEC).

BVU News and Trends February 2019

A monthly roundup of key developments of interest to business valuation experts.

AICPA issues new forensics standard

There is often an overlap between valuation work and forensics, so a new standard for forensic services should be of interest to valuation experts.

AICPA offers new certificates in forensics

Business valuation and forensics often go hand in hand, but some valuation experts are not qualified to get a certification, such as the AICPA’s Certified in Financial Forensics (CFF) credential.

Award recipients at the AICPA FVS conference in Las Vegas

Top volunteers and young professionals were honored at the AICPA’s 2017 FVS Conference November 13-15 at Caesar’s Palace in Las Vegas.

Help needed with academic research on Big Data

Please take a short, five-minute survey on the use of Big Data in forensic accounting in preventing and detecting fraud. The University of Memphis is conducting research.

Expert report proves best defense against Daubert offense

In litigation, attacks on expert opinions are par for the course, but a sound expert report can ward off a Daubert challenge and clear the way to admission at trial, as a recent fraud case illustrates.

Cortes v. 3A N. Park Ave. Rest Corp.

In buyout case, calculation of fair value of minority shareholder’s interest in restaurant turns on forensic accountant’s credit/cash ratio analysis; New York trial court says law recognizes lack of marketability as a factor in valuing closely held corpor ...

New case digests added to BVLaw

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