CURRICULUM VITAE
of
C. BRETT COOPER, CPA·ABV, ASA·BV/IA, BVAL, CRFAC
Brett has been retained as a business appraiser, expert witness and financial consultant by business owners and attorneys to provide services in three principle disciplines: Appraisal and Valuation, Litigation Support, and Economic and Business Analysis.
In the area of Appraisal and Valuation his training, skill and experience qualify him to estimate the value of going concerns, intangible property, minority interests, and derivative interests. Brett is one of 53 individuals within the American Society of Appraisers who has earned the specialty credential of “ASA in Intangible Asset Valuation.” His experience in the valuation arena has been to assist with tax related issues, financial reporting under U.S. GAAP and International Financial Reporting Standards, litigation matters, merger and acquisition transactions, and ESOPs. As related to intellectual property, Brett has consulted on matters for infringement damage determination, licensing agreements, and transfer transactions.
Brett’s Litigation involvement encompasses cases of anti-trust, shareholder derivative suits, bankruptcy, divorce, contract dispute, intangible asset theft and infringement, federal and state tax issues, personal injury and criminal matters. He has delivered reports on the determination of economic damages, lost profits, issues of solvency, economic ability to pay, asset discovery, reasonable wage determination, economic life determination, and lost wages and profits.
His knowledge in Economic and Business Analysis has been utilized to assist with projects in several areas including merger and acquisition analysis including Due Diligence, Quality of Earnings analysis, feasibility studies for myriad proposed ventures, business interruption analysis, financial forecasts, and the study of regulatory and taxation issues. Deliverable products include a wide variety of general or specialized reports and presentations.
Brett has more than 20 years of experience in providing these services and 35 years of experience in the CPA profession.
Areas of Expertise
} Valuation of Businesses & Intangible Assets (for purposes of Tax Planning & Compliance, Financial Reporting, Litigation, M&A, ESOPs)
} Economic Damage Determination
} Solvency & Fairness Opinions
} Merger & Acquisition Services (Valuation, Due Diligence, Transaction Consulting)
} Forensic Accounting
} Family Law (Economic Ability to Pay, Equitable Distribution, Entity Valuation, Asset Discovery / Identification)
Education
} Bachelor of Science with Degree in Accounting, Florida State University
} Specialized Study Courses:
} Specialization in Valuation of Intangible Assets, ASA, Accredited 2013
} 2nd Annual Summit on Fair Value for Financial Reporting, BVR, 2009
} National Business Valuation Conference, AICPA, 2004, 2005, 2006, 2008, 2010, 2018
} National Conference on Fraud and Litigation Support, AICPA, 2003, 2004, 2005, 2006, 2018
} International Appraisal Conference, Business Valuation Track, ASA, 2003
} Advanced Business Valuation Conference, ASA, 2002, 2009, 2011, 2012
} National Uniform Standards of Professional Appraisal Practice, ASA, 2002
} The Institute of Business Appraisers Annual Conference, IBA, 1999, 2001
} Litigation Support and Expert Witness Training for the Business Appraiser, IBA, 1999
} How to Value Mid -Sized and Smaller Businesses, IBA, 1996
} Workshop on Business Valuation, AICPA, 1993
Professional Memberships
} American Board of Forensic Accounting
} American Institute of Certified Public Accountants
} American Society of Appraisers
} Florida Institute of Certified Public Accountants
} Institute of Business Appraisers
Publications and Seminars
} Update on Fair Value Accounting for Acquisitions and Due Diligence for Buying or Selling a Business, FICPA Accounting Show, September 2019, Ft. Lauderdale, FL
} Update on Fair Value Accounting ASC 820, 805 and 350 FICPA 2019 MEGA Conference
} Current Landscape of Fair Value Accounting, FICPA 2018, CPS’s in Industry Conference
} Forensic Accounting, FICPA 2018 MEGA Conference
} ESOPS a Succession Planning Tool and Proving the Value, FICPA 2018, Accounting and Business Show
} Update on Fair Value Accounting-ASC 805, 350, and Related Issues, FICPA 2017 Accounting & Business Show, September 2017
} Things to Consider When Selling Your Business, FICPA CPAs in Industry Conference, March 2016
} Pricing the Business for Sale, FICPA MEGA CPE Conference, Orlando, FL June 2015
} Proving the Value-Due Diligence & Fraud in M&A, FICPA MEGA CPE Conference, Orlando, FL June 2015
} Financial Reporting Valuation Issues in Healthcare, FICPA 2015 Healthcare Industry Conference, Orlando, FL April 2015
} Skeletons in the Closet-What Happens When Due Diligence Misses, FICPA CPAs in Industry Conference Ft. Lauderdale, FL & Tampa, FL March 2014
} Due Diligence in Mergers & Acquisitions, FICPA Tax & Financial Planning Conference Ft. Lauderdale, FL November 2013; FICPA CPAs in Industry Conference Ft. Lauderdale, FL & Tampa, FL March 2013
} Succession Planning: The Succession of the Business, FICPA Tax & Financial Planning Conference, Ft. Lauderdale, FL December 2012
} Valuing Intangibles for Acquisitions, Fresh Start, or Impairment, FICPA CPAs in Industry Conference, Ft. Lauderdale, FL & Tampa, FL May 2012, PCE Webinar November 2012
} Fair Value Accounting, The Market Participant, PCE Newsletter, November 2011
} ASC 852-Valuation for Fresh Start Accounting, BVR Update, January 2011
} Succession Planning: You Can’t Take It With You, FICPA Estate & Financial Planning Conference, Ft. Lauderdale, FL December 2010
} Fair Value Accounting, Fresh Start Accounting, PCE Newsletter November 2010
} Fair Value Accounting, SFAS 157 PCE Newsletter Fall 2009, Summer 2010
} Fair Value Accounting, SFAS 157, FICPA CPAs in Industry Conference, Ft. Lauderdale, FL & Tampa, FL March 2010
} Valuing a Business, Vistage Executive Leadership Programs, November 2009
} Volatility and the Value of Stock Options, PCE Spring Newsletter 2008
} Stock Price and the Valuation of Stock Options, PCE Summer Newsletter 2008
} FLP – How To’s, AICPA National BV Conference, Austin TX, December 2006
} Creating Shareholder Value, FICPA Accounting Show, September 2004
} Family Business Planning, FICPA FABExpo, June 2004 and Accounting Show, September 2004
} Attorney’s Guide to the Valuation Expert, various CLE venues, November 2002 to present
} The Valuation Expert, Hillsborough County Bar, Summer 2001
} The Business Valuation Expert, UCF Accounting Show, June 2000
} Business Valuation – The Do’s and Don’ts, FICPA South Florida Accounting Show, September 1999