The FVS Valuation Podcast

Goodwill is one of the most contested issues in divorce business valuation and family law cases. This episode examines personal vs. enterprise goodwill, the double dip problem, and why state law and standards of value can dramatically affect outcomes. Valuation experts share practical insight into how goodwill is analyzed in real world divorce litigation.
Guests: 
David Consigli, Jr., CPA/ABV, CDFA, Partner, FAZ Forensics 
Luke Thomas, CVA, CDFA, Principal, IAG Forensics 
Host: Jenny Allen, CPA/ABV/CFF, Partner, Anthem Forensics 
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at [email protected]
 RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content
AICPA Testing Goodwill for Impairment Accounting and Valuation Guide This AICPA Accounting and Valuation Guide delivers practical guidance on goodwill impairment testing, including accounting, valuation, and disclosure considerations. Developed by the AICPA Impairment Task Force and staff, it emphasizes fair value measurement of reporting units for financial reporting purposes.
FVS Valuation Podcast archives - Check out what we have to offer
Insights for Navigating Common Issues in Business Valuation - 2025 update
Personal vs. Enterprise Goodwill: Key Things to Know  (Feb 2023)
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [email protected]

This episode explores how the recently enhanced AICPA Model Business Valuation (BV) Curriculum is designed to help prepare the next generation of valuation professionals. A panel of academics and practitioners discuss why the curriculum was developed, the challenges it aims to address along the ABV pathway, and how it introduces the analytical, modeling, and strategic advisory skills that today's market increasingly demands.  The Curriculum provides a:
Clear, confidence‑building pathway to the ABV credential that supports the accelerating demand for valuation expertise
Cohesive, market‑relevant framework that unites accounting and finance to develop high‑impact analytics, modeling, and advisory capabilities
Flexible, scalable structure that empowers institutions to elevate and differentiate their academic programs
Guests: 
Dereck Barr-Pulliam, Ph.D. Director of the School of Accountancy and Associate Professor of Accounting at the University of Louisville
Marcy Binkley, Ph.D., CPA, CMA, Assistant Professor of Accounting at Middle Tennessee State University
Ernest Patrick Smith, CPA/ABV/CFF, Managing Partner, Nawrocki Smith LLP and Adjunct Professor Hofstra and SUNY Old Westbury
Host:  Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc.
Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at [email protected]
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
AICPA Model Business Valuation Curriculum
What is the ABV credential?
Join the AICPA : This Way To CPA  
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
FVS Valuation Podcast archives - Check out what we have to offer
Women Leaders in Business Valuation 
The Business Valuation Profession
Enhancing Professional Growth through AICPA FVS Section Resources and Participation
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [email protected]

Demand for business valuation professionals continues to outpace supply, making hiring and retention a top challenge for valuation and forensic services firms heading into 2026. This episode explores business valuation hiring trends, talent retention strategies, AI's impact on early career valuation roles, and how firm consolidation is influencing the market. We also discuss why rebuilding the business valuation talent pipeline at the collegiate level is critical to the future of the profession.
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: John Borrowman, CPC, President, Borrowman Baker LLC
Host:  Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc. 
 Please share your thoughts about the episode - click here to leave us a review  
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to [email protected]
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
AICPA 2026 Forensic & Valuation Services Conference
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
AICPA Model Business Valuation Curriculum
Profession Ready Initiative - A research-backed CPA workforce readiness project focused on early-career skills gaps.
Welcome to a career in forensic and valuation services
The FVS Valuation Podcast archives
Implementing AI in your Valuation Practice 
Recruiting Challenges in BV: The Perfect Storm 
Valuation in a Climate of Uncertainty
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [email protected]

Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at [email protected]
Is CAPM still the gold standard for determining cost of capital—or is it time for a rethink? Valuation expert Roger Grabowski explores why CAPM often fails in practice and how shifting toward investment-specific risk provides a more accurate framework for real-world decision-making. We also discuss multi-factor models, ASC 820 implications, and practical strategies for communicating risk concepts to courts and auditors. 
Key Takeaways 
CAPM's Limitations: Decades of research show CAPM struggles to predict returns accurately, making it less reliable for valuation in practice.
Investment-Specific Risk: Moving beyond company-specific risk to focus on risks tied to cash flows offers a clearer, more relevant approach.
Aligning Theory with Practice: Modified CAPM, multi-factor models, and ASC 820's exit value concept help valuation professionals better reflect market realities and communicate effectively. 
Continue reading to learn about key resources available at AICPA-CIMA.com to improve your valuation analyses.
Guest: Roger Grabowski, FASA, Managing Director (ret.), Kroll LLC, Valuation Advisory Services
Host: Josh Shilts, CPA/ABV/CFF/CGMA, Director, Forensic & Valuation Services, Dean Dorton
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
FVS webcast archive | Developing discount rates for fair value reporting
FVS Practice Aid | Discount Rates, Risks, and Uncertainty in Economic Damages Calculations
The FVS Valuation Podcast archives
Discounted Cash Flows with Roger Grabowski
Valuation in a Climate of Uncertainty
Reconciling Discount Rates for Intangible Asset Valuation in PPAs
Macroeconomic Update 2025 - Cost of Capital and Valuation Impact
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [email protected]

In this episode, host Nene Glenn Gianfala sits down with Greg Endicott, a seasoned valuation professional and technology innovator, to discuss the transformative impact of artificial intelligence on the valuation industry.  Greg shares practical insights and a detailed 8-step framework for successfully integrating AI into valuation practices—whether you're part of a large firm or a solo practitioner there are opportunities for efficiency, automation, and market expansion.
Key takeaways
AI Is transforming every aspect of valuation
Transparency, auditability, and professional standards are critical risks
A structured, 8-Step framework for successful AI implementation
Guest: Greg Endicott, CPA/ABV. ASA, Managing Director, Strategic Value Group, LLC and Founder and President of ValueVision, Inc. a Microsoft Partner developing an AI-enabled valuation workflow and knowledge management platform.
Host:  Nene Glenn Gianfala, CPA/ABV, Senior VP and Shareholder, Chaffe & Associates, Inc. 
Please share your thoughts about the episode - click here to leave us a review  
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to [email protected]
RESOURCES FOR FURTHER EXPLORATION
If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links. 
JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.
EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services
Guidelines for Responsible Use of Artificial Intelligence (AI) in Forensic and Valuation Services Engagements
Exclusive content available with AICPA FVS Section membership: Click here to join this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content
The state of AI and machine learning in financial instrument valuation | FVS webcast archive
The FVS Valuation Podcast archives
Using AI in Your Valuation Practice – Part 1
Using AI in Your Valuation Practice – Part 2
ESOPs: Preserving Culture, Valuation and Empowering Employees
LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:



Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic
Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic
Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [email protected]