Outstanding Members—Third Quarter 2022
NACVA would like to thank and recognize the following outstanding members:
Pasquale Rafanelli, CPA, ABV, ASA, CVA, CBA, MAFF, CFE, CDFA®
Pasquale Rafanelli a Senior Manager at Empire Valuation Consultants, brings more than 13 years of experience providing business valuation, forensic accounting and advisory services to closely held companies, attorneys, accountants, and financial professionals. He has performed valuations and forensic examinations of various classes of equity, general and limited partnership interests, carried interest, limited liability company membership interests, C-corporations, S corporations, stock options, and warrants. These valuations and forensic examinations have been for purposes including gift and estate planning, financial reporting, purchase price allocation, employee stock ownership plan administration, other corporate planning and reporting, buy/sell, merger and acquisitions, family law matters, business damages, lost profits, corporate litigation, and shareholder disputes.
Pasquale Rafanelli a Senior Manager at Empire Valuation Consultants, brings more than 13 years of experience providing business valuation, forensic accounting and advisory services to closely held companies, attorneys, accountants, and financial professionals. He has performed valuations and forensic examinations of various classes of equity, general and limited partnership interests, carried interest, limited liability company membership interests, C-corporations, S corporations, stock options, and warrants. These valuations and forensic examinations have been for purposes including gift and estate planning, financial reporting, purchase price allocation, employee stock ownership plan administration, other corporate planning and reporting, buy/sell, merger and acquisitions, family law matters, business damages, lost profits, corporate litigation, and shareholder disputes.
Baria Jaroudi, CPA, ABV, CVA, CBA
Baria Jaroudi is a senior manager of the business valuation department at Briggs & Veselka, Houston’s largest independent CPA firm and the fourth largest in Texas. Her responsibilities involve valuations of closely held and publicly traded companies for various purposes, including but not limited to: estate and gift, family law matters, shareholder dispute, and financial reporting.
Ms. Jaroudi was a Montessori teacher for about 10 years before switching careers in 2010 to a certified public accountant and a business valuation professional. She has published several articles in the National Association of Certified Valuators and Analysts’ (NACVA) QuickRead and the Texas Society of Certified Public Accounts, The Standard.
She is currently serving on NACVA’s Valuation Credentialing Board (VCB). Ms. Jaroudi is also a member of NACVA’s Current Update in Valuation (CUV) faculty team. Ms. Jaroudi serves on the editorial board committee for Today’s CPAs magazine, where she reviews articles before publication. She served as chair for the business valuation committee at BKR International, 2016–2018, and served as chair for the Business Valuation Forensic Litigation Services committee at the Texas Society of CPAs, 2016–2018. She was elected to the Board of Governors for the Institute of Business Appraisers (IBA) in 2014.