Is business appraising for you?

Journal of AccountancyVol. 189 Nbr. 3, March 2000

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Is business appraising for you?

Skills you need to value businesses.

Valuation is about setting the price--a demanding service someone has to perform. So who are the CPAs making their living evaluating the fair market value of business entities? They are a mixed bag. For some, offering business valuation (BV) has been a natural outgrowth of estate planning. Others have started as expert witnesses for attorneys litigating a divorce, dissolution of partnership or other disputes. Many have found their way to performing valuation services from business and industry careers in finance, investment banking or corporate tax.

What brings such a diverse group of CPAs to share this professional path? Most say they love the niche. "Without a doubt, business valuation is the most exciting part of accounting" says Cyril Mandelbaum, CPA, of Clifton Gunderson in West Des Moines, Iowa. Mandelbaum was in general litigation support services when a lawyer she worked with suggested she would make a great BV professional. Mandelbaum since has earned three BV designations (ABV, AM and CVA; for designations, see page 31) and is n...

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