-
Corporate Transparency Act and Beneficial Ownership Interest Reporting Requirements
Who Really Owns the Company!? Have you heard about the Corporate Transparency Act (CTA) Beneficial Ownership Interest Reporting (BOIR) requirements? T more ...
-
Understanding IPCPL Theory, Evidence, and Application
Use in Private-Business Valuation (Part II) This article in this continuing series explains the Implied Private Company Pricing Line (IPCPL), theory, more ...
-
What the Tax Court Wants to See
In Your Expert Report This article includes tips for preparing an expert report but is not intended to be all inclusive. In addition to these points, more ...
-
The Power of Intention
How to Manifest a Better, More Fulfilling Valuation Practice Several months ago, a friend of mine gifted the article’s author a book entitled The Seve more ...
-
Understanding IPCPL Theory, Evidence, and Application
Use in Private-Business Valuation (Part II of II) This two-part article in this continuing series explains the implied private company pricing line (I more ...
-
When Seeing is Believing
Part IV in a Series Addressing Advances in Forensic Accounting and Financial Forensics The increasing amount of data is daunting. Managing and making more ...
-
New Frontiers in Financial Forensics
Part III in a Series Addressing Advances in Forensic Accounting and Financial Forensics Those working to manage valuations and investigate fraud are s more ...
-
Detecting Fraud Using Emerging Technology
Do Not Be Afraid to Innovate This article focuses on how advances in AI and machine learning can aid forensic investigations procedures and further br more ...
-
Essential Steps for Protecting Your Company in a Fraud Investigation
Embrace a Systematic Approach Fraud is a pervasive issue that affects businesses, organizations, and individuals across various industries. Often, an more ...
-
Using Artificial Intelligence Tools in Professional Report Writing
NACVA Evaluates Impact of ChatGPT on the Membership Imagine having a quirky little virtual assistant that can draft professional articles, generate na more ...
-
What the Tax Court Wants to See
In Your Expert Report This article includes tips for preparing an expert report but is not intended to be all inclusive. In addition to these points, more ...
-
The Predicament of a Generalist (and Why You Need to Specialize)
In this article, the author shares his views on why it is incumbent to become a specialist. I want to lay this out right up front: The primary reason more ...
-
The Power of Intention
How to Manifest a Better, More Fulfilling Valuation Practice Several months ago, a friend of mine gifted the article’s author a book entitled The Seve more ...
-
Why Having an Accountability Partner Will Make You a Better Practitioner
Professionals set milestones, yet miss some or many. The author in this article proposes a reason for why goals are not met and proposes a solution in more ...
-
December 2023
4 Reasons Why You Don’t Have the Practice You Want (Yet) If you have the practice you want, congratulations! Stop reading now and use this time to do more ...
Corporate Transparency Act and Beneficial Ownership Interest Reporting Requirements
Who Really Owns the Company!? Have you heard about the Corporate Transparency Act (CTA) Beneficial Ownership Interest Reporting (BOIR) requirements? The penalties for non-compliance are $591(adjusted for inflation) a day up to $10,000 and/or two years in jail. This article outlines the requirements for small more ...
Legal Update: Rosenthal v. Erber
Rosenthal v. Erber illustrates the pressure and perils of dueling experts. The expert is charged with assisting the court ascertain the facts, rather than furthering the client’s ambition. The case is a reminder to business valuation professionals that ethical considerations are paramount and that doing the c more ...
Legal Update: Rosenthal v. Erber
Rosenthal v. Erber illustrates the pressure and perils of dueling experts. The expert is charged with assisting the court ascertain the facts, rather than furthering the client’s ambition. The case is a reminder to business valuation professionals that ethical considerations are paramount and that doing the c more ...
When Seeing is Believing
Part IV in a Series Addressing Advances in Forensic Accounting and Financial Forensics The increasing amount of data is daunting. Managing and making sense of the vast amount of information is paramount to professionals. In this article, the author shares how he has managed those first impressions and found v more ...
The Role of Forensic Accountants in Measuring and Detecting Fraud
in Inventory Loss Claims Insurance claims for loss of inventory are generally examined by insurance carriers. The carrier will retain a forensic accountant who has the ability to quantify out of sight inventory losses. Out of sight inventory losses occur when the accountant is not able to physically count the more ...
OPPS Final Rule Issued by CMS
The Impact on Payment Rate Updates, Hospital Price Transparency, Rural Hospital Designation, Drug Pricing, and Intensive Outpatient Program On November 2, 2023, the Centers for Medicare & Medicaid Services (CMS) released its finalized Outpatient Prospective Payment System (OPPS) for calendar year (CY) 202 more ...
To Be Certified or Not Certified
The Tax Court Says Certified A recent Tax Court opinion brought to light the importance of having an appraiser designation from a professional appraiser organization. While the decision is limited to Tax Court cases, it provides a cautionary tale for all who provide business appraisals in litigious situations more ...
Adding Success Fees to Starting the Exit Planning Conversation
NACVA/CTI BVFLS Conference Presentation Summary This article is a review of a session involving exit planning that was covered in a highly interactive, standing-room-only session from the NACVA/CTI BVFLS Conference in Fort Lauderdale, FL on December 14, 2023. This article is a review of the topics covered in more ...
What the Tax Court Wants to See
In Your Expert Report This article includes tips for preparing an expert report but is not intended to be all inclusive. In addition to these points, remember to carefully consider professional standards, including those that are non-binding, and any code of ethics. Also prepare your report with the expectati more ...
A Primer on Establishing Trusts and its Taxation
Grantor Trust—Living Trusts to Irrevocable Trusts and their Taxation This article provides the general rules which are applicable for many and sometimes almost every situation, but with taxes and legal issues there are very few absolutes and almost everything has exceptions. That is why competent and experien more ...