J. Richard Claywell Outstanding Member Award—Third Quarter 2025
NACVA would like to thank and recognize the following members with the J. Richard Claywell Outstanding Member Award:
Thomas J. Gorowsky, CPA, CMA, CVA, MBA
Tom has more than 15 years of financial, accounting and expert witness consulting experience. Tom provides expert financial consulting services in a variety of litigation matters, including forensic accounting investigations, intellectual property infringement, breach of contract, insurance claims, business valuations, employment disputes, post-acquisition disputes, product liability claims, shareholder disputes, white-collar crime and wrongful death.
Tom is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), and a Certified Valuation Analyst (CVA). Tom received a Bachelor of Business Administration (B.B.A.) degree in finance from the University of Wisconsin-Madison and a Master of Business Administration (MBA) degree in finance from the Carlson School of Management at the University of Minnesota. He is a member of the American Institute of Certified Public Accountants (AICPA), the Minnesota Society of Certified Public Accountants (MNCPA), the Institute of Management Accountants (IMA), and the National Association of Certified Valuators and Analysts (NACVA).
Tom has more than 15 years of financial, accounting and expert witness consulting experience. Tom provides expert financial consulting services in a variety of litigation matters, including forensic accounting investigations, intellectual property infringement, breach of contract, insurance claims, business valuations, employment disputes, post-acquisition disputes, product liability claims, shareholder disputes, white-collar crime and wrongful death.
Tom is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), and a Certified Valuation Analyst (CVA). Tom received a Bachelor of Business Administration (B.B.A.) degree in finance from the University of Wisconsin-Madison and a Master of Business Administration (MBA) degree in finance from the Carlson School of Management at the University of Minnesota. He is a member of the American Institute of Certified Public Accountants (AICPA), the Minnesota Society of Certified Public Accountants (MNCPA), the Institute of Management Accountants (IMA), and the National Association of Certified Valuators and Analysts (NACVA).
Rich Lyman, CPA, MAFF, CVA, ABAR
Mr. Lyman has been a Certified Public Accountant for over thirty-five years, a Certified Financial Planner for over twenty-five, and a Certified Valuation Analyst for over twenty. He has extensive tax knowledge, having advised individual and business clients on complex tax and valuation matters at a Big Four public accounting firm over four decades. In addition, he has been a peer reviewer for the National Association of Certified Valuators and Analysts (NACVA) and has critiqued over five hundred valuation reports. Rich currently serves as an Advisor on NACVA's Valuation Credentialing Board.
