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| Cautionary Tales of Valuation Adjustments and Potential Forensic Implications in Litigation (2240Q) |
Course CPE: 1 hour
Field(s) of Study: Accounting–1 hr
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Delivery Method: QAS Self-Study |
Item
Number: 25BV1205CTV
Shipping Weight: 0lbs. 0oz. |
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$99.00 |
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Recording Date: December 5, 2025
Presenter: Karolina Calhoun and Kathryn Burke
Program Description:
Valuations of a closely held business in the context of litigation (such as in a contentious divorce, shareholder dispute, damages matter, or other litigated corporate matter) can be multifaceted and may require additional forensic investigative scrutiny. As such, it is important to consider the potential forensic implications of valuation adjustments as they may lead to other analyses. For example, in a divorce business appraisal, a valuation adjustment for discretionary (personal) expenses may, in turn, provide an implied “true income” and pay ability of a spouse. This is but one example; this course will address other examples you will likely face.
After completing this course, you will be able to:
- Recognize and analyze financial statement adjustments and corresponding implications
- Identify the need for forensic services as a result of valuation adjustments, such as tracing services, income determination, and other analyses
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. |
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