Fvs Podcasts

Host:  Josh Shilts, CPA/ABV/CFF/CGMA Guests: Maryellen Galuchie and Mark Smith This episode Josh touches base with Maryellen, Managing Director with Grant Thornton’s Corporate Finance Division and chair of the Business Valuation Committee and Mark, Director of Valuation Services at the AICPA.  Josh, who is an immediate past committee member, leads the discussion to help folks understand: What is the role of AICPA committee work? Who makes a good candidate for the AICPA’s BV committee WIIFM (what’s in it for me)?- What you can expect from being a BV committee member How to get involved: get your feet wet by joining a task force

Guests: Josh Shilts, CPA/ABV/CFF/CGMA              Matthew Shaffer, Ph.D Matthew Shaffer, an assistant professor at USC Marshall School of Business, feels accounting is the fundamental measurement for how companies perform and emphasizes the use of accounting fundamentals to determine valuation methods.  His December 2021 article "Why Value the Enterprise enroute to Equity? Valuation Practice in M&A" caught Josh's attention. During this episode, Josh Shilts and Professor Shaffer discuss: What prompted the writing of the article Why M&A advisors and equity analysts use such different methods of valuation How to improve our understanding of the variation between enterprise-value and price value multiples Why not directly capitalize earnings into an equity valuation This is a podcast from AICPA & CIMA, Together as the Association of International Certified Professional Accountants. Learn more at aicpa.org and cimaglobal.com The episode is brought to you by the AICPA’s Forensic and Valuation Serv

Guests: Josh Shilts, CPA/ABV/CFF/CGMA              Jay Fishman Jay Fishman is a ground-breaking figure in the business valuation profession.  Jay started Financial Research Associates 41 years ago.  So, what was going on in the BV world 42 years ago?!  Jay’s path in valuation began Manufacturers Appraisal Company, and with a Ph.D. student’s background in research, he started digging into the value of a variety of unusual intangibles.  Josh speaks with Jay about: What drives you to keep pushing, to keep taking the next step Building a community of dedicated professionals to create with versus compete with Daubert - How to be ready for the next challenge What to put in your valuation toolbox? In this edition of the FVS Valuation Podcast, host Josh Shilts, CPA/ABV/CFF/CGMA speaks with Jay Fishman, a ground-breaking figure in the business valuation profession.  Josh and Jay discuss what was going on in the business valuation world 42 years ago that started Jay down the valuation path including the importance o

Guests: Josh Shilts, CPA/ABV/CFF/CGMA              Mark Dietrich, CPA/ABV Josh Shilts, CPA/ABV/CFF/CGMA sits down for a second time with Mark Dietrich, CPA/ABV, to further explore the complexities of healthcare valuation including: Data sources such as the Goodwill Registry Using principles not just rules when performing valuations Private equity transactions and platform investments No cash flow, no goodwill: the role of relative value units (RVU) What to put in your toolbox? The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an

Guests: Josh Shilts, CPA/ABV/CFF/CGMA             Ken Pia, CPA/ABV  Josh and guest, Ken Pia, who leads the national matrimonial practice for Marcum LLP will share where the practice is at the beginning of the 3rd year of the pandemic. The podcast will also discuss some important issues to consider such as: Managing quality and credibility in an increasingly complex environment that is increasingly virtual Developing processes and the impact of business valuation trailblazers The value of always being prepared for litigation Avoiding the trend of shortcuts and what to put in your toolbox The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us on

Guests: Josh Shilts, CPA/ABV/CFF/CGMA             Dennis Webb  Valuation often takes many forms and when a practitioner encounters an engagement that require different skill sets or retain the appropriate subject matter experts.  This is commonly encountered when a business owns real estate that can often be worth more than the business.  On this podcast Josh and guest Dennis discuss: The benefits of understanding how different professionals approach a valuation Learning to ask questions in the other expert’s language How intangible benefits can change over time and how to communicate this to different stake holders (e.g., judges, IRS, owners). The podcast will also discuss some important issues to consider such as: How to improve or solve multi-disciplinary problems Similarities between business valuation and real estate valuations How discounts are developed for asset holding companies The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of informat

Guests: Victor Padilla, MBA, CFE, Weaver               Christopher Meadors, CPA, CFF, JD, Delta Consulting Group               Sasha Gartman, CFE, CAMS, Weaver Our presenters will provide an overview of the Foreign Corrupt Practices Act (FCPA) and the potential effects that the recent COVID-19 pandemic could have on FCPA enforcement trends. The presenters will discuss examples of FCPA risks that companies should be aware of in this environment and the corresponding actionable steps organizations can take to address such challenges. Examples of challenges include: Reduced budgets Layoffs of corporate compliance and audit professionals A distributed workforce Supply chain issues Make sure you FCPA programs and internal controls account for new risks associated with COVID. Do not let down your guard, FCPA enforcement is not going away any time soon. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for profe

Guest(s): Lynda H. Schwartz CPA CFF CFE CGMA, Lynda Schwartz LLC                Vincent Walden, CPA CFE, Alvarez & Marsal                Doug Aguilera, CPA CFF CFE CGMA, Aguilera & Associates In this informative two-part podcast series, we discuss a Data Analysis topic from Understanding the Forensic Technology Landscape: A reference guide for practitioners. These experienced forensic accountants discus: Various cases where data analytics is used by the accounting and legal profession Deployment of data analysis tools and in investigations, litigation, and proactive fraud prevention controls Trends in forensic data analysis Why database analysis is a core focus of forensic accountants and anti-fraud professionals Application of a variety of database analysis tools in a variety of circumstances, and some of the challenges Considerations when working with “big data” The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advoca

Guest(s): Lynda H. Schwartz CPA CFF CFE CGMA, Lynda Schwartz LLC                Vincent Walden, CPA CFE, Alvarez & Marsal                Doug Aguilera, CPA CFF CFE CGMA, Aguilera & Associates In this informative two-part podcast series, we discuss a Data Analysis topic from Understanding the Forensic Technology Landscape: A reference guide for practitioners. These experienced forensic accountants discus: Various cases where data analytics is used by the accounting and legal profession Deployment of data analysis tools and in investigations, litigation, and proactive fraud prevention controls Trends in forensic data analysis Why database analysis is a core focus of forensic accountants and anti-fraud professionals Application of a variety of database analysis tools in a variety of circumstances, and some of the challenges Considerations when working with “big data” The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advoca

Guests: Josh Shilts, CPA/ABV/CFF/CGMA             Roger Grabowski Josh and guest Roger Grabowski discuss: An in-depth history of the evolution discounted cash flow analysis How to deconstruct and evaluate a company’s historical growth The importance of learning about the company and its management The podcast will also discuss some important issues to consider such as: Organic vs acquisition growth The art of data collection Ideal future cash flows vs practical future cash flows The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t mis

Guests: Angela Murdo, CPA, CFE A lack of internal controls can be disastrous to any business. Companies need to ensure sound risk management is in place, no matter their size. Internal controls can be the key to preventing and detecting fraud.  This podcast will address financial and operational risks and provide you with the guidance to help prevent and detect fraud: -         Why are internal controls so important?  -         What questions you should be asking -         Fraud red flags. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Do

Guests: Josh Shilts, CPA/ABV/CFF/CGMA              Mark Dietrich, CPA/ABV Healthcare valuation requires an in-depth knowledge of specialized machinery, complicated coding and billing protocols as well as a highly regulated environment.  Professionals who provide valuation services in this area also need to be understand how to identify and value intangible assets that can often hold the majority of a healthcare practice’s value. Josh and guest Mark Dietrich discuss: A brief history of healthcare valuation Development of the concept of personal goodwill The importance of specialization in the valuation profession The podcast will also discuss some important issues to consider such as: Risk and cost of capital for different types of medical practices Compensation vs. profit for distribution Capitalization of cash flow vs discounted cash flow The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professional

Guest: Josh Shilts, CPA/ABV/CFF/CGMA            Mark Zyla, CPA/ABV The valuation profession requires a broad understanding of valuation principles, standards, and up and coming trends within the industry.  In this podcast, several of the key considerations that go into a valuation will be covered. Josh and guest Mark Zyla discuss: ESG and impact on valuations Different risk assessments Awareness of valuation standards The podcast will also discuss some important issues to consider such as: How valuation fits into the financial reporting process Trends in the valuation profession Improvements in technology and access to data The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing thes

Guests: Doug Aguilera, CPA/CFF, CGMA, CFE              Derek Duarte, Senior Vice President, UnitedLex              Kyle Kelly, Senior Technical Program Manager –                 eDiscovery, Coinbase This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape.  We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency. The following topics are discussed. The extensive variety of electronic discovery requests that companies face, Collection and analysis considerations, and The tools used to meet discovery collection, and analysis needs. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential pro

Guests: Doug Aguilera, CPA/CFF, CGMA, CFE              Derek Duarte, Senior Vice President, UnitedLex              Kyle Kelly, Senior Technical Program Manager –                 eDiscovery, Coinbase This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape.  We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency. The following topics are discussed. The extensive variety of electronic discovery requests that companies face, Collection and analysis considerations, and The tools used to meet discovery collection, and analysis needs. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential pro

Guests: Josh Shilts, CPA/ABV/CFF/CGMA               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 Evaluating impact of long-term growth models Price vs. value The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – s

Guest(s): Doug Aquilera, 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 - Getting reeled in and discusses at the following: How phishing schemes have changed due to the pandemic and the impact of technology The financial, operational and reputational impact of phishing on organizations Prevention and mitigation tips for organizations and for practitioners The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstra

Guest(s): Doug Aquilera, 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 - Getting reeled in and discusses at the following: An introduction into phishing and its evolution over the years The anatomy of a typical phishing attach A discussion of some of the more common fraud scams The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Vi

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.  This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries.  We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Cr

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.  This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries.  We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Cr