Business Valuation for CPAs, Attorneys & Advisors

INDEPENDENT VALUATION SUPPORT FOR PROFESSIONAL ADVISORS

Business Valuation Support for CPAs, Attorneys & Financial Advisors

When your client needs an independent business valuation, Quality of Earnings analysis, or specialized financial assessment, Business Valuation Advisors, Inc. provides credentialed expertise and documented financial analysis tailored to the assignment.

Led by Joshua Himan, CVA®, BCA®, CMEA®, FMVA®, BVA brings more than 15 years of private-company valuation and transaction experience to tax and estate matters, litigation, ownership disputes, acquisitions, SBA financing, and financial reporting.

Our role is to complement—not compete with—your existing advisory relationship. We coordinate with authorized professionals, establish clear engagement responsibilities, and develop independent conclusions supported by financial evidence and appropriate valuation methodologies.

CVA®-Led Valuations Nationwide Engagements Independent Analysis

Discuss a Client Matter View Sample Reports & Selected Engagements

WHEN TO REFER A CLIENT

Business Valuation Referral Services for CPAs, Attorneys, Financial Advisors & Lenders

CPAs, attorneys, financial advisors, lenders, and transaction professionals frequently encounter situations requiring an independent business valuation or specialized financial analysis.

Business Valuation Advisors provides credentialed valuation expertise that complements the work of existing professional advisors. The examples below illustrate common referral opportunities and how BVA can support each assignment with independent, documented analysis.

ACCOUNTING & TAX ADVISORY

CPAs & Accounting Firms

Support clients when business value affects tax reporting, ownership transactions, financial statements, or succession planning.

COMMON REFERRAL OPPORTUNITIES

Estate and gift tax business valuations
Family ownership transfers and succession
Purchase price allocation and intangible assets
409A, equity compensation and special-purpose valuations

HOW BVA HELPS

Independent fair market value analysis, ownership-interest valuation, financial normalization, identifiable intangible asset valuation, and documented methodologies tailored to the applicable reporting purpose.

Estate & Gift Tax Valuation | Financial Reporting & Intangibles

LEGAL & DISPUTE MATTERS

Attorneys & Legal Counsel

Obtain independent valuation and financial analysis when the value of a business or its economic performance is relevant to a legal matter.

COMMON REFERRAL OPPORTUNITIES

Divorce and equitable distribution
Shareholder disputes and partner buyouts
Lost profits and economic damages
Appraisal review and disputed valuation assumptions

HOW BVA HELPS

Independent business and ownership-interest valuations, financial reconstruction, earnings normalization, damages analysis, and technical review of competing financial assumptions.

Litigation & Damages | Divorce Valuation

WEALTH & SUCCESSION PLANNING

Financial Advisors & Wealth Professionals

Help business-owner clients understand enterprise and ownership-interest value when planning a transition, liquidity event, or ownership restructuring.

COMMON REFERRAL OPPORTUNITIES

Business-owner retirement and exit planning
Pre-sale business value assessments
Family succession and ownership transitions
Personal goodwill and key-person considerations

HOW BVA HELPS

Business valuation, enterprise-to-equity reconciliation, ownership-interest analysis, normalized earnings, transferable goodwill evaluation, and financial evidence supporting transaction planning.

Business Acquisition & Sale Valuation | Personal Goodwill

ACQUISITION & LENDING SUPPORT

SBA Lenders & M&A Advisors

Obtain independent valuation and financial due diligence to evaluate purchase-price support, sustainable earnings, and acquisition financing risk.

COMMON REFERRAL OPPORTUNITIES

SBA 7(a) and lender-directed business valuations
Quality of Earnings and seller add-back testing
Proof of Cash and working capital analysis
Debt-service coverage and acquisition risk assessment

HOW BVA HELPS

Independent valuation reporting, EBITDA and SDE normalization, cash reconciliation, working capital analysis, debt-capacity modeling, and lender-focused financial due diligence within the agreed scope.

SBA Valuation & QoE | Financial Due Diligence

BVA PROFESSIONAL REFERRAL COMMITMENT

Independent Valuation Expertise That Complements Your Advisory Relationship

BVA collaborates with authorized referring professionals while maintaining responsibility for its independent valuation analysis. The engagement establishes the client, intended users, scope of work, communication protocols, and reporting deliverables.

Tax, legal, investment, and lending decisions remain with the client and the appropriate professional advisors. BVA does not predetermine valuation conclusions to support a preferred transaction price, tax result, litigation position, or financing decision.

HAVE A POTENTIAL REFERRAL?

Discuss the Assignment Before Sending Client Documents

A preliminary discussion can establish whether the client needs a business valuation, ownership-interest appraisal, Quality of Earnings analysis, or other financial assessment.

Schedule a Confidential Referral Discussion

OUR PROFESSIONAL REFERRAL PROCESS

A Straightforward Process That Respects Your Client Relationship

Business Valuation Advisors follows a clear four-stage process, from initial consultation and engagement scoping through independent analysis and report delivery.

INITIAL CONSULTATION

Discuss the Client's Valuation Needs

We discuss the assignment purpose, business characteristics, timing, and intended users. Initial scoping can begin with a general description of the matter without disclosing sensitive client information.

ENGAGEMENT & SCOPE

Establish Clear Responsibilities

BVA establishes the engagement scope, client and intended users, valuation date, applicable standard of value, deliverables, anticipated timing, and fees. An engagement letter documents the agreed terms and professional responsibilities.

INFORMATION & ANALYSIS

Coordinate Records & Perform Independent Analysis

We provide a focused document request and coordinate with authorized parties to obtain relevant financial information. BVA independently evaluates the financial evidence, valuation methodologies, assumptions, and company-specific risks.

REPORT DELIVERY

Deliver Findings & Coordinate Next Steps

BVA delivers the agreed valuation report or financial analysis and discusses material findings with authorized recipients. Additional questions, updates, testimony, or advisory support are addressed according to the engagement scope and professional requirements.

YOUR CLIENT RELATIONSHIP REMAINS CENTRAL

Specialized Valuation Expertise Without Compromising Professional Independence

BVA complements the referring professional's existing services. Communication protocols, client responsibilities, and report recipients are established during engagement scoping. Referral relationships do not determine valuation conclusions or financial findings.

Initial discussions are available for CPAs, attorneys, financial advisors, lenders, and other professionals evaluating a potential client assignment. Confidential documents should be shared only after appropriate authorization and secure-delivery arrangements are established.

EXAMINE OUR WORK

Independent Analysis. Transparent Methodology. Professional Reporting.

Before referring a client, CPAs, attorneys, and financial advisors need confidence in the quality of the analysis and the resulting professional work product.

Explore three representative BVA reports illustrating how we develop independent valuation conclusions, evaluate reported earnings, and reconcile financial statements with underlying cash evidence.

THREE QUESTIONS. THREE DISTINCT ANALYSES.

What is the business worth? Are its earnings sustainable? Do the financial records reconcile?

SAMPLE REPORT 01 / BUSINESS VALUATION

Independent Business Valuation

Examine how BVA normalizes earnings, evaluates income and market approaches, reconciles valuation indications, and distinguishes business value from the negotiated acquisition price.

Illustrative exhibit: $3.40 million business value compared with a $3.45 million negotiated purchase price.

Review Business Valuation Sample & PDF

SAMPLE REPORT 02 / QUALITY OF EARNINGS

Quality of Earnings & Financial Due Diligence

See how reported earnings and seller adjustments are evaluated against financial evidence, with consideration of cash validation, working capital, maintenance capital expenditures, and acquisition risks.

Illustrative exhibit: $973,000 in seller-adjusted EBITDA reconciled to $742,000 in lender-use EBITDA.

Review Quality of Earnings Sample & PDF

SAMPLE REPORT 03 / FINANCIAL RECONCILIATION

Proof of Cash & Financial Reconciliation

Follow the reconciliation of bank receipts, disbursements, merchant activity, and financial records to identify accounting differences, evaluate earnings quality, and document unresolved exceptions.

Representative deliverable: A 37-page financial reconciliation and transaction due diligence report.

Review Proof of Cash Sample & PDF

WHAT REFERRED CLIENTS CAN EXPECT

Independent Findings. Documented Assumptions. Defined Deliverables.

BVA develops each engagement around its valuation or analytical purpose, supporting financial evidence, applicable professional requirements, and agreed reporting scope. We coordinate with authorized professional advisors while maintaining independent analytical judgment.

All three reports are separate fictional educational examples, not actual client engagements. They demonstrate representative methodologies and reporting formats rather than guaranteed deliverables, lender approval, or the outcome of any future assignment. Actual analyses are tailored to the specific engagement.

View Client Feedback

Professional Credentials Across the BVA Team

CREDENTIALS & PROFESSIONAL ACCOUNTABILITY

Credentialed Valuation Expertise. Clear Professional Accountability.

When referring a client for business valuation or financial analysis, professional qualifications, analytical independence, and clearly defined reporting responsibilities are essential.

FOUNDER & LEAD VALUATION PROFESSIONAL

Joshua Himan, CVA®, BCA®, CMEA®, FMVA®

Joshua is the Founder and CEO of Business Valuation Advisors, Inc. and a Certified Valuation Analyst through the National Association of Certified Valuators and Analysts (NACVA).

His 15+ years of experience include private-company valuations, ownership disputes, acquisitions, tax matters, Quality of Earnings, and specialized financial analysis.

He holds an M.S. in Applied Economics from Johns Hopkins University and an M.S. in Finance from The George Washington University.

COMPLEMENTARY QUANTITATIVE EXPERTISE

Alex Melesko, CFA®

Alex contributes quantitative financial analysis, market research, and investment valuation expertise to complex private-company assignments, as applicable to the engagement. His CFA designation is separate from Joshua's professional credentials.

INDEPENDENCE & PROFESSIONAL RESPONSIBILITY

Independent Findings. Documented Assumptions. Clear Reporting.

BVA develops its valuation conclusions and financial findings based on the applicable engagement requirements, financial evidence, appropriate methodologies, and professional judgment.

Referral relationships do not determine valuation conclusions. Engagement responsibilities, intended users, communication protocols, confidentiality requirements, and deliverables are established within the agreed scope of work.

CVA®-Led Valuations 15+ Years' Experience Nationwide Engagements

Review Joshua Himan's Credentials & Experience Read Client Reviews & Selected Engagements

What to Expect When You Refer a Client to BVA

QUESTIONS FROM REFERRING PROFESSIONALS

Can we discuss a potential client matter before making a formal referral?

Yes. BVA welcomes preliminary discussions with CPAs, attorneys, financial advisors, and other professionals to understand the nature of a potential assignment, timing, intended use, and appropriate scope. An initial discussion can generally begin with a high-level description, without sharing confidential client information before obtaining appropriate authorization.
Will BVA work directly with our firm or with the referred client?

Either arrangement may be appropriate depending on the engagement. BVA can coordinate with the referring professional, client, counsel, or other authorized parties. The engagement letter identifies the client, intended users, scope, and communication responsibilities. Our objective is to complement the referring professional's existing relationship while maintaining independent analysis.
How does BVA maintain independence when referred by another professional?

BVA develops its valuation conclusions and financial findings based on the applicable standards, engagement scope, available evidence, and professional judgment. Referral relationships do not determine the conclusions. Material assumptions, methodologies, limitations, and reporting responsibilities are documented as appropriate to the assignment.
What types of assignments can CPAs and attorneys refer to BVA?

Common assignments include business and ownership-interest valuations, estate and gift tax matters, shareholder disputes, partner buyouts, acquisition and SBA valuations, Quality of Earnings, Proof of Cash, financial reporting, startup and intangible-asset valuations, and machinery and equipment appraisals. The specific work product is determined by the assignment's purpose and requirements.
What is the difference between a business valuation and Quality of Earnings analysis?

A business valuation develops an indication or conclusion of value using appropriate valuation approaches and methods. A Quality of Earnings analysis evaluates the reliability, sustainability, and cash-flow characteristics of historical earnings. The two services are complementary, and an acquisition or ownership transaction may benefit from both.
What information is typically needed to begin an engagement?

Requirements depend on the assignment. Common starting documents include historical financial statements, tax returns, interim operating results, balance sheets, ownership documents, relevant agreements, and information supporting proposed financial adjustments. BVA provides a focused document request after confirming the engagement scope.
How are engagement fees and turnaround times determined?

Fees and delivery schedules depend on the complexity of the business, purpose of the assignment, financial-record quality, number of entities or ownership interests, and required reporting scope. BVA can provide a defined fee proposal and anticipated timeline after reviewing the assignment requirements. Additional services outside the agreed scope are addressed separately.
Are BVA reports guaranteed to be accepted by lenders, the IRS, or courts?

No independent valuation professional can guarantee acceptance by a lender, government agency, court, or other third party. BVA develops reports appropriate to the agreed purpose and applicable professional requirements. Litigation testimony, regulatory responses, updates, or other services outside the original engagement are separately evaluated and agreed upon when appropriate.

READY TO COLLABORATE

Have a Client Who Needs an Independent Business Valuation?

Whether your client is navigating an ownership transition, tax matter, business acquisition, financial dispute, or transaction diligence requirement, BVA can help determine the appropriate valuation or financial-analysis scope.

We work collaboratively with CPAs, attorneys, financial advisors, and other authorized professionals while maintaining independent analysis and clearly defined engagement responsibilities.

Schedule a Confidential Consultation Email BVA About a Client Matter

Initial discussions can begin with a high-level description of the assignment, intended use, and timeline. Sensitive client documents should be shared only after appropriate authorization and secure-delivery arrangements are established.

Explore BVA Valuation Services & Professional Resources

Relevant services, representative work, and professional qualifications for your client referrals

Explore Business Valuation Advisors' specialized services, professional qualifications, representative reports, and client feedback. These resources can help CPAs, attorneys, financial advisors, lenders, and other professionals evaluate the appropriate scope for a potential client referral.

COMPREHENSIVE VALUATION SERVICES

Business Valuation Services

Independent valuations of privately held businesses and ownership interests for tax matters, transactions, shareholder disputes, litigation, financing, and other defined purposes.

Explore Business Valuation Services

CPA & TAX ADVISORY RESOURCES

Estate & Gift Tax Valuation

Business valuations for estate and gift tax matters, family ownership transfers, succession planning, and closely held ownership interests, including company and interest-specific considerations.

Explore Tax & Estate Valuations

ATTORNEYS & LEGAL MATTERS

Litigation, Divorce & Disputed Valuations

Independent business valuations, financial analysis, economic damages assessment, and appraisal review for shareholder disputes, commercial litigation, and divorce matters.

Litigation Valuation | Divorce Valuation

SBA LENDERS & TRANSACTION ADVISORS

SBA Valuation & Quality of Earnings

Independent acquisition valuations and lender-focused financial due diligence covering earnings normalization, Proof of Cash, working capital, debt-service analysis, and transaction risk.

SBA Valuation | Financial Due Diligence

PROFESSIONAL QUALIFICATIONS

Joshua Himan's Credentials & Experience

Review Joshua's CVA and other professional designations, graduate education, valuation experience, transaction advisory background, and representative areas of practice.

Review Professional Credentials

CLIENT EXPERIENCE & WORK EXAMPLES

Client Reviews & Representative Reports

Read client feedback and explore representative valuation, Quality of Earnings, and financial advisory reports to understand BVA's analytical approach and professional deliverables.

View Reviews & Sample Reports

These resources provide general information about BVA's services and illustrative work. The appropriate valuation scope, intended users, professional responsibilities, fees, and deliverables are established separately for each engagement.