Family Law: The Divorce Process – Best Practices from Leading Experts: Creating a Niche Forensic Practice Series

This session outlines the divorce process, with a focus on the role of the forensic accountant. Learn how income and cash flow can be defined for purposes of determining child and spousal support, and delve into the issues that arise when the accountant is called upon to value business interests or other assets, including the determination of personal vs. enterprise goodwill. Identification of assets and liabilities will be discussed, as well as separate property tracing and finding hidden assets.

Field of Study: Specialized Knowledge and Application
Level: Basic/Intermediate           
Prerequisites: None
Important Information on Your CPE Credit

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► Find out more information on the Forensic and Valuation Services Section.

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Presenter:
Stacy Collins, CPA/ABV/CFF
Michelle Gallagher, CPA/ABV/CFF

Stacy Collins, CPA/ABV/CFF, is a managing director at Financial Research Associates. Her experience includes marital dissolution cases, corporate litigation, estate planning valuations and transactions. She is chair of the AICPA’s Family Law Task Force and is a member of its Forensic & Litigation Services Committee.

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Michelle Gallagher, CPA/ABV/CFF, is founder and managing member of Gallagher & Associates CPAs, PLC, a certified public accounting firm specializing in business valuation, litigation support, forensic accounting and tax services. Her experience includes professional services in the areas of business and pension valuation, litigation support, forensic accounting, determination of damages, divorce consulting, accounting, tax and business consulting. She is a member of the AICPA’s Family Law Task Force.

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