The FVS Valuation Podcast

Host: Josh Shilts, CPA/ABV/CFF/CGMA  Guest: Bradford Cornell, PhD The concept of terminal value is one that is used throughout business valuation.  Josh and guest Bradford Cornell discuss: A brief history of the terminal value The challenges of using steady growth models How to use long-term growth models The podcast will also discuss some important issues to consider such as: Litigation concerns...

Guest(s): Doug Aguilera , CPA/CFF, CGMA, CFE                Randy Wolverton, CPA                Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the  FVS Eye on Fraud  quarterly report on  Phishing -...

Guest(s): Doug Aguilera, CPA/CFF, CGMA, CFE                Randy Wolverton, CPA                Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the FVS Eye on Fraud quarterly report on Phishing - Gett...

Guests: Vera Moll, KPMG Netherlands              Mike Broekhof, KPMG NetherlandS              Anna Maria Cicirello, KPMG Canada With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting...

Guests: Vera Moll, KPMG Netherlands              Mike Broekhof, KPMG Netherlands              Anna Maria Cicirello, KPMG Canada With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting...

Guests: Sugi Hadiwijaya and Vin Batra This podcast will discuss the value creation for private companies in respect to two factors: EBITA/cash flow and capital structure.  Topics include: Understanding the concept of key growth and performance improvement drivers and valuation Strategies to maximize value Establishing a value creation framework as a means for business growth Please share your thou...

Guest:  Richard Claywell, CPA Host:  Josh Shilts, CPA/ABV/CFF/CGMA Company specific risk premium is the metric that captures unique risk to a business and is comprised of external and internal factors.  Understanding how to identify and document these components is critical to providing valuations that are thoroughly supportable and defensible. Josh and guest Richard Claywell discuss: A brief hist...

Guests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV  With the emergence and popularity of cryptocurrency, there now exists a new avenue to hide assets during contentious proceedings.  In this podcast we will discuss: Indicators that a person or entity holds crypto assets Gaining access to crypto records Recommendations for forensic practitioners The episode is brought to you by the...

Guests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV   With new technologies come new opportunities for bad actors to exploit advantageous conditions that may increase the fraud landscape.  In this podcast we explore: What blockchain and cryptocurrencies are The risks and benefits of blockchain technology Ways to mitigate against fraud risk RESOURCES FOR FURTHER EXPLORATION Exclusiv...

Guests: Craig Jacobson, MBA and Jevon Thomas, CPA, CFE, CAMS This podcast will engage the audience in detailed discussion on specific Solvency Opinions topics as a continuation from the Solvency Evaluation in Fraudulent Transfer Actions   webcast.  Topics for discussion: Understand differences between Valuation and Solvency Opinions Discuss recent COVID-19 industry impacts (e.g., High-end Retail,...

Guests: Josh Shilts, CPA/ABV/CFF/CGMA  Ken Rugeti, CPA, ABV, CFF Reasonable Certainty is a legal definition that sets the standard by which courts hold estimates of damages claimed in a lawsuit.  When a party in a legal action claims damages, experts are retained to provide a damages analysis that will be scrutinized under this threshold. Josh and guest Ken Rugeti discuss: General damages Conseque...

Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Melissa Davis, CPA The impact of the COVID pandemic on businesses and bankruptcy did not play out as many had anticipated.  The support from the government through the CARES act and PPP loans appears to be helping individuals and businesses stay out of bankruptcy, but there is uncertainty around how long this will last. Josh and guest Melissa Davis, CPA di...

Guest(s): Michael Tran Duff, Assistant Vice President, Chief Information Security Officer (CISO) and Chief Privacy Officer (CPO), Stanford University Doug Aguilera, CPA, CFF, CGMA, CFE Cybersecurity threats are one of the biggest risks to an organization with little to no margin for weaknesses.  We discuss the types of cybersecurity threats, response preparation and the strategic use of lessons le...

Guest(s): Michael Tran Duff, Assistant Vice President, Chief Information Security Officer (CISO) and Chief Privacy Officer (CPO), Stanford University Doug Aguilera, CPA, CFF, CGMA, CFE Cybersecurity threats are one of the biggest risks to an organization with little to no margin for weaknesses.  We discuss the types of cybersecurity threats, response preparation and the strategic use of lessons le...

Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Richard Pollack, CPA, ABV, CFF, PFS, CGMA In 1993 the U.S. Supreme Court made it ruling in the case Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993).  This case established the Daubert standard and provides criteria by which the trial judge may make a preliminary assessment of the admissibility of expert testimony presented in United State...

Guest: Asif Charania, CPA/ABV/CFF;  Host: Josh Shilts, CPA/ABV/CFF/CGMA  The podcast discusses how 'small firm' valuation practices presents both challenges and opportunities for valuation professionals.   Hear about the diverse professional opportunities and broad spectrum of clients the small firm environment can offer.  Josh and Asif talk about: The great opportunities to help clients grow to t...

Guests: Dean Driskell, CPA/ABV/CFF and Josh Shilts, CPA/ABV/CFF/CGMA The podcast discusses the many paths available to accounting and finance majors who want to pursue a career in forensics and valuation services.  Hear about the real-world experiences that helped shape the careers of Josh and Dean, and how accounting and finance disciplines complement each other through the different stages of on...

Guest: Heather Tullar, CPA/ABV, ASA Host:  Josh Shilts, CPA/ABV/CFF, CGMA, CFE The podcast discusses some of the issues surrounding the valuation of Prince's estate and the complexities that arise when working on a multi-faceted engagement with a wide spectrum of hard to value or highly specialized assets. Topics addressed include: Valuation of intangible assets Identifying the right team of exper...

Guest: Holly Sharp, CPA, CFF, CFE Personal Injury Economic Loss Calculations When do you consider growth rates in personal injury economic loss calculations? Lost Earnings Lost Fringe Benefits Lost Household Services Future Medical Costs What sources do you consult to establish growth rates? How do you model growth rates in the economic loss calculation? The episode is brought to you by the AICPA'...

Guests: Ranjana Ramchandran, Senior Manager, Forensic & Integrity Services, Ernst & Young, LLP and Adam Ozgo, Senior Manager, Forensic & Integrity Services, Ernst & Young, LLP In this podcast, presenters discuss the DOJ guidance on evaluation of corporate compliance programs, which came out in the summer of 2020. While state and local governments were dealing with the immediate impact of the pande...

Guest: Dave Douglass, CFA/FRM/CFE, and Carey Miller, CPA/CFF The COVID-19 pandemic is unprecedented in modern times. As we deal with ongoing litigation as a result of COVID-19, it is important to understand how we should be incorporating the pandemic into our economic damages analyses. In this episode, Dave Douglass discusses the impact of COVID-19 on developing the damages theory, important quest...

Guests: Sugi Hadiwijaya, Partner, CR3 Partners LLC, and Jermaine Watson, Partner, Bonds Ellis Eppich Schafer Jones The podcast highlights basic aspects on how fraud-related matters are managed in bankruptcy context.  The podcast will cover issues such as: automatic stay ability to segregate operating assets from fraud-based liabilities typical outcome in fraud-driven bankruptcy filings The podcast...

Guests: Travis Harms, CPA/ABV/CEIV & Hubert Klein, CPA/ABV/CFF Category: Professional development How do we apply the market approach during the pandemic? Is the market approach useful at this time? What do signals from public markets for large and small cap stocks tell us about our typical private clients? In this episode of the FVS Section Podcast, Travis Harms and Hubert Klein discuss these que...

Guests: Bethany Hearn, CPA/ABV/CFF & Austin Lee, CPA/ABV Category: Professional development The ABV Credential Committee is working on staying connected with members despite the global pandemic and helping them raise the awareness and value of their ABV credential. The Committee added a statement about diversity, equity and inclusion to its objectives and helped record a 7-part podcast series on d...

Guests: Karolina Calhoun, CPA/ABV/CFF & Hubert Klein, CPA/ABV/CFF The valuation date is a point in time at which a business or business interest is being valued. The valuation date can vary based on the type of engagement and by jurisdiction for litigation engagements. In this episode of the FVS Section Podcast, Karolina Calhoun and Hubert Klein discuss the importance of valuation dates in a litig...