Valuation, Forensic Accounting & Litigation Services Conference (VFALS)

Sheri Schultz

Director of the Valuation Services Department
Fiske & Company


Sheri Schultz brings over 20 years of experience to her clients, offering both professional expertise and practical insight toward business valuations and litigation support services. In addition to being a licensed CPA, Sheri is Certified in Financial Forensics (CFF), and holds the designation of Accredited in Business Valuation (ABV).
Since joining Fiske & Company in 1990 as Director of the Valuation Services Department, Sheri has provided business valuation services and counsel to manufacturers, wholesalers, retailers, medical practices, restaurants, service entities, and public companies. A frequent speaker on topics such as  business valuation, tax planning and estate planning, she also has broad-based tax experience in business mergers and acquisitions, reorganizations, estate issues and tax compliance.
Sheri's certifications and professional background enable her to provide expert advice and counsel to outside CPAs as well as lawyers representing clients in business litigation where business valuation is involved. Her practice focus is in business damages claims, fraud, and business transitions of all kinds including family succession. Sheri has provided expert witness testimony and consulting services in complex estate and accounting matters.
As Chair of the Business Valuation/Litigation Committee for the FICPA, Sheri helped to develop the Valuation and Litigation Section for the State of Florida; she recently stepped down from the Board of Governors for the FICPA where she served for 6 years. Her position on the National Business Valuation Committee for the AICPA has been instrumental in the advancement of the business valuation discipline. Sheri currently serves on the AICPA's ABV Credential Committee and as the Chair of the AICPA's Champion Task Force.
Sheri assisted in writing and gaining approval for the AICPA Statement on Standards for Valuation Services No.1, Valuation of a Business, Business Ownership Interest, Security or Intangible Asset, which became effective January 1, 2008. All CPA's must comply with these standards when writing business valuation reports.
Sheri's recent awards include being named a "Key Partner" in Accounting by the South Florida Business Journal in 2012, a "Woman Extraordinaire" by Business Leader Magazine, and a "Top CPA in Litigation Support" by the South Florida Legal Guide. Professional articles she has authored have been published in the South Florida Business Journal, the Daily Business Review, the South Florida Legal Guide, and the Broward Barrister. Sheri spends a great deal of time assisting charitable organizations and has been a Board of Trustee member of Jewish Federation of Broward County for many years and is past Chair of their Professional Advisory Committee. 
Education
Bachelor of Science, Accounting, University of Florida (1984)
Master of Science, Taxation, University of Florida (1985)

Professional/Civic Affiliations
American Institute of Certified Public Accountants (AICPA)
– Chair, Champion Task Force 
– Member of ABV Credential Committee 
– Member of Business Valuation Committee, 2001-2004 
– Member of AICPA Business Valuation Conference Committee, 2001 and 2003

Florida Institute of Certified Public Accountants (FICPA)
– Board of Governors, 2006-2012
– Chair of FICPA Business Valuation/Litigation Section 2004-2005
– Chair of Business Valuation/Litigation Conference
– President, Gold Coast Chapter, 1999-2000
– Member of Woman's Executive Leadership Group

Fort Lauderdale Estate Tax Council, Board of Directors
Jewish Federation of Broward County, Board of Trustees
– Allocation & Budget Committee
Israeli Bond Leadership Group, Cabinet Member

Kathryn Gilden

Katie Gilden has recently joined Fiske & Company in the Forensic Accounting and Litigation Services Practice of the firm. Katie brings a wealth of knowledge and experience in these specialized fields. Prior to joining Fiske & Company, Katie was a Principal at a boutique consulting firm, specializing in forensic accounting investigations of complex financial matters related to civil litigation and bankruptcy. She has also provided accounting and litigation support in the areas of fraud and professional negligence; evaluating and assessing accounting and audit work papers; assisting Trustees, Receivers, Debtors-in-possession, and Assignees for the Benefit of Creditors in carrying out various accounting and financial aspects of their fiduciary duties.

Significant experiences include performance of complex forensic investigation for Receiver and Trustee of a $220 million factoring fraud, including providing forensic accounting and support in matters leading to jury verdicts of $170 million in compensatory and $351 million in punitive damages against BDO Seidman as well as performance of forensic accounting and litigation support for Trustee of failed real estate condo conversion in Orlando, FL consisting of a 276-unit complex and $10 million in unregistered REIT funds.

In addition, Katie previously has worked for two "Big 5? accounting firms in the areas of state and local tax consulting and has performed extensive analysis of various tax and financial planning strategies; arranged financial analysis models to compute monetary savings resulting from planning ideas and developed pro-active strategies to mitigate future tax exposure.
Katie's recent awards include being named a "Top CPA in Litigation Support" by the South Florida Legal Guide since 2012, and an "Up and Comer" in Professional Services by Lifestyle Media Group. Articles she has co-authored have been published in the Daily Business Review and the South Florida Legal Guide in 2013 and 2014.

Sheri Schultz

Director of the Valuation Services Department
Fiske & Company


Sheri Schultz brings over 20 years of experience to her clients, offering both professional expertise and practical insight toward business valuations and litigation support services. In addition to being a licensed CPA, Sheri is Certified in Financial Forensics (CFF), and holds the designation of Accredited in Business Valuation (ABV).
Since joining Fiske & Company in 1990 as Director of the Valuation Services Department, Sheri has provided business valuation services and counsel to manufacturers, wholesalers, retailers, medical practices, restaurants, service entities, and public companies. A frequent speaker on topics such as  business valuation, tax planning and estate planning, she also has broad-based tax experience in business mergers and acquisitions, reorganizations, estate issues and tax compliance.
Sheri's certifications and professional background enable her to provide expert advice and counsel to outside CPAs as well as lawyers representing clients in business litigation where business valuation is involved. Her practice focus is in business damages claims, fraud, and business transitions of all kinds including family succession. Sheri has provided expert witness testimony and consulting services in complex estate and accounting matters.
As Chair of the Business Valuation/Litigation Committee for the FICPA, Sheri helped to develop the Valuation and Litigation Section for the State of Florida; she recently stepped down from the Board of Governors for the FICPA where she served for 6 years. Her position on the National Business Valuation Committee for the AICPA has been instrumental in the advancement of the business valuation discipline. Sheri currently serves on the AICPA's ABV Credential Committee and as the Chair of the AICPA's Champion Task Force.
Sheri assisted in writing and gaining approval for the AICPA Statement on Standards for Valuation Services No.1, Valuation of a Business, Business Ownership Interest, Security or Intangible Asset, which became effective January 1, 2008. All CPA's must comply with these standards when writing business valuation reports.
Sheri's recent awards include being named a "Key Partner" in Accounting by the South Florida Business Journal in 2012, a "Woman Extraordinaire" by Business Leader Magazine, and a "Top CPA in Litigation Support" by the South Florida Legal Guide. Professional articles she has authored have been published in the South Florida Business Journal, the Daily Business Review, the South Florida Legal Guide, and the Broward Barrister. Sheri spends a great deal of time assisting charitable organizations and has been a Board of Trustee member of Jewish Federation of Broward County for many years and is past Chair of their Professional Advisory Committee. 
Education
Bachelor of Science, Accounting, University of Florida (1984)
Master of Science, Taxation, University of Florida (1985)

Professional/Civic Affiliations
American Institute of Certified Public Accountants (AICPA)
– Chair, Champion Task Force 
– Member of ABV Credential Committee 
– Member of Business Valuation Committee, 2001-2004 
– Member of AICPA Business Valuation Conference Committee, 2001 and 2003

Florida Institute of Certified Public Accountants (FICPA)
– Board of Governors, 2006-2012
– Chair of FICPA Business Valuation/Litigation Section 2004-2005
– Chair of Business Valuation/Litigation Conference
– President, Gold Coast Chapter, 1999-2000
– Member of Woman's Executive Leadership Group

Fort Lauderdale Estate Tax Council, Board of Directors
Jewish Federation of Broward County, Board of Trustees
– Allocation & Budget Committee
Israeli Bond Leadership Group, Cabinet Member

Kathryn Gilden

Katie Gilden has recently joined Fiske & Company in the Forensic Accounting and Litigation Services Practice of the firm. Katie brings a wealth of knowledge and experience in these specialized fields. Prior to joining Fiske & Company, Katie was a Principal at a boutique consulting firm, specializing in forensic accounting investigations of complex financial matters related to civil litigation and bankruptcy. She has also provided accounting and litigation support in the areas of fraud and professional negligence; evaluating and assessing accounting and audit work papers; assisting Trustees, Receivers, Debtors-in-possession, and Assignees for the Benefit of Creditors in carrying out various accounting and financial aspects of their fiduciary duties.

Significant experiences include performance of complex forensic investigation for Receiver and Trustee of a $220 million factoring fraud, including providing forensic accounting and support in matters leading to jury verdicts of $170 million in compensatory and $351 million in punitive damages against BDO Seidman as well as performance of forensic accounting and litigation support for Trustee of failed real estate condo conversion in Orlando, FL consisting of a 276-unit complex and $10 million in unregistered REIT funds.

In addition, Katie previously has worked for two "Big 5? accounting firms in the areas of state and local tax consulting and has performed extensive analysis of various tax and financial planning strategies; arranged financial analysis models to compute monetary savings resulting from planning ideas and developed pro-active strategies to mitigate future tax exposure.
Katie's recent awards include being named a "Top CPA in Litigation Support" by the South Florida Legal Guide since 2012, and an "Up and Comer" in Professional Services by Lifestyle Media Group. Articles she has co-authored have been published in the Daily Business Review and the South Florida Legal Guide in 2013 and 2014.

Brian Rohl

Brian Rohl, CPA/ABV/CFF, is a Manager with Gampel Forensic & Valuation, a professional services firm focusing on forensic accounting, business valuation and commercial damages. Brian began his career in audit services at Deloitte before transitioning to litigation and valuation services in 2018.  Brian’s services with forensic accounting services in connection with economic damages (lost profits) in business litigation, individual damages (lost earnings) as well as damages in intellectual property disputes. Brian has testified as direct expert witness in litigation and as the primary accountant performing investigative accounting for various complex joint ventures. Brian has also served as the outsourced CFO for a company for several years, including during its eventual acquisition for a purchase price exceeding $30 million. Brian sits on the Valuation, Forensic Accounting & Litigation Services Committee of the Florida Institute of CPAs and serves in various AICPA CFF credential committee task forces.

Peter Gampel

Peter Gampel is a Managing Director at Gampel Forensic and Valuation in the Business Valuation, Forensic Accounting and Litigation Services Practice of the firm. Mr. Gampel brings a wealth of knowledge and experience in these specialized fields and has advised many business owners and attorneys over the years. His career spans over 30 years with a considerable portion of that time with a Big 5 accounting firm where he was a principal in charge of the Florida Valuation Practice.

Mr. Gampel has prepared over 1,000 reports for both business valuation and economic damages. Valuations include those for complex accounting matters such as purchase price allocation, goodwill and intangible asset impairment and stock options. Other valuations include those for estate and gift tax purposes, purchases and sales of businesses or minority interests therein and corporate tax planning. Litigation and forensic cases have included many high profile cases pertaining to breach of contract, shareholder and marital disputes, business and construction damages, personal injury, wrongful termination, patent infringement and false advertising.

Mr. Gampel has provided expert testimony on many occasions for Circuit Courts, US Tax Court, US Bankruptcy Court, American Arbitration Association and in Canada. He has written numerous articles in his field and has presented to various organizations and professionals.

Stacey Udell

Stacey Udell, a graduate of University of Delaware, is a Partner in Gold Gerstein Group LLC, specializing in valuation, forensic accounting, economic damages, and litigation support services. In addition, Ms. Udell provides accounting and tax services for closely-held and family businesses including financial statement preparation, business and personal income tax planning and compliance, estate and business succession planning. Ms. Udell is Co-Chair of the 2016 and 2017 Forensic and Valuation Services Conferences and has been a committee member for the conference since 2013. She currently serves on the Forensic and Litigation Services Committee and is chair of the Family Law Task Force. Ms. Udell was a member of the initial CFF Exam Development Committee, serving from 2009 to 2014. She held numerous committee positions at the National Association of Certified Valuation Analysts (NACVA) including serving on the Valuation Exam and Grading Committee, the 2009 Annual Conference planning committee, and the Litigation Forensics Board (including chairperson from 2010 to 2011). Ms. Udell was a founding member of the course development team for the Advanced Matrimonial Litigation Support Workshop and a member of the course development team and instructor for the Matrimonial Litigation Support Workshop from 2010 to 2012. At the statewide level, she served as Vice President of the New Jersey State NACVA Chapter from 2008 to 2013 and was Co-Chair of the Annual Conference from 2009 to 2013. Ms. Udell is a founding member and board member of the South Jersey Collaborative Divorce Professionals.

Jason Harrell

Jason Harrell is the FICPA Chief External Affairs Officer responsible for leading all aspects of the Institute’s public policy, advocacy, governmental affairs and regulatory affairs. He serves as the liaison to the DBPR and Board of Accountancy and is responsible for all advocacy-related external communications and campaigns to increase the value of the CPA license. Jason brings numerous years of experience to this role, previously serving as director of government relations for Florida Court Clerks and Comptrollers Association and budget and communications director for the Clerks of Court Operations Corporation, serving in key roles under two Speakers in the Florida House, and serving in the Executive Office of the Governor in the Office of Policy and Budget and Chief Inspector General’s Office.

Sheri Schultz

Director of the Valuation Services Department
Fiske & Company


Sheri Schultz brings over 20 years of experience to her clients, offering both professional expertise and practical insight toward business valuations and litigation support services. In addition to being a licensed CPA, Sheri is Certified in Financial Forensics (CFF), and holds the designation of Accredited in Business Valuation (ABV).
Since joining Fiske & Company in 1990 as Director of the Valuation Services Department, Sheri has provided business valuation services and counsel to manufacturers, wholesalers, retailers, medical practices, restaurants, service entities, and public companies. A frequent speaker on topics such as  business valuation, tax planning and estate planning, she also has broad-based tax experience in business mergers and acquisitions, reorganizations, estate issues and tax compliance.
Sheri's certifications and professional background enable her to provide expert advice and counsel to outside CPAs as well as lawyers representing clients in business litigation where business valuation is involved. Her practice focus is in business damages claims, fraud, and business transitions of all kinds including family succession. Sheri has provided expert witness testimony and consulting services in complex estate and accounting matters.
As Chair of the Business Valuation/Litigation Committee for the FICPA, Sheri helped to develop the Valuation and Litigation Section for the State of Florida; she recently stepped down from the Board of Governors for the FICPA where she served for 6 years. Her position on the National Business Valuation Committee for the AICPA has been instrumental in the advancement of the business valuation discipline. Sheri currently serves on the AICPA's ABV Credential Committee and as the Chair of the AICPA's Champion Task Force.
Sheri assisted in writing and gaining approval for the AICPA Statement on Standards for Valuation Services No.1, Valuation of a Business, Business Ownership Interest, Security or Intangible Asset, which became effective January 1, 2008. All CPA's must comply with these standards when writing business valuation reports.
Sheri's recent awards include being named a "Key Partner" in Accounting by the South Florida Business Journal in 2012, a "Woman Extraordinaire" by Business Leader Magazine, and a "Top CPA in Litigation Support" by the South Florida Legal Guide. Professional articles she has authored have been published in the South Florida Business Journal, the Daily Business Review, the South Florida Legal Guide, and the Broward Barrister. Sheri spends a great deal of time assisting charitable organizations and has been a Board of Trustee member of Jewish Federation of Broward County for many years and is past Chair of their Professional Advisory Committee. 
Education
Bachelor of Science, Accounting, University of Florida (1984)
Master of Science, Taxation, University of Florida (1985)

Professional/Civic Affiliations
American Institute of Certified Public Accountants (AICPA)
– Chair, Champion Task Force 
– Member of ABV Credential Committee 
– Member of Business Valuation Committee, 2001-2004 
– Member of AICPA Business Valuation Conference Committee, 2001 and 2003

Florida Institute of Certified Public Accountants (FICPA)
– Board of Governors, 2006-2012
– Chair of FICPA Business Valuation/Litigation Section 2004-2005
– Chair of Business Valuation/Litigation Conference
– President, Gold Coast Chapter, 1999-2000
– Member of Woman's Executive Leadership Group

Fort Lauderdale Estate Tax Council, Board of Directors
Jewish Federation of Broward County, Board of Trustees
– Allocation & Budget Committee
Israeli Bond Leadership Group, Cabinet Member

James Hitchner

Jim Hitchner is managing director of Financial Valuation Advisors www.finvaluation.com and is president of The Financial Consulting Group www.gofcg.org. He is also CEO of Valuation Products and Services (VPS) www.valuationproducts.com. 
  
Mr. Hitchner is editor/coauthor of the books the Hitchner Pratt Fishman Consensus View Q&A Guide to Financial Valuation and the VPS DLOM Guide and Toolkit, published by VPS. He is also editor/coauthor of Financial Valuation Applications and Models (FVAM), fourth edition; Financial Valuation Workbook (FVW), fourth edition; and Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis, third edition, all published by Wiley. He is also coauthor of PPC’s Guide To Business Valuations, 28th edition, published by Thomson Reuters.  FVAM and FVW have been adopted by the American Institute of Certified Public Accountants (AICPA) for its five-day Business Valuation School course and by the National Association of Certified Valuators and Analysts (NACVA) for its two-day Advanced Business Valuation course. The VPS DLOM Guide and Toolkit is the core resource for NACVA’s one-day DLOM course. Mr. Hitchner designed all three courses.

He has spent over 38 years in valuation services, including as a shareholder with Phillips Hitchner Group, partner-in-charge of valuation services for the Southern Region of Coopers & Lybrand (currently PricewaterhouseCoopers), and senior appraiser with American Appraisal Associates. In the valuation area he has coauthored over 20 courses, taught over 60 courses, published over 140 articles, and has made over 350 conference and webinar presentations.  

He is also an inductee in the AICPA Business Valuation Hall of Fame and a two-time recipient of the AICPA’s Business Valuation Volunteer of the Year award. He was also one of the four original members of the AICPA Business Valuation Standards Writing Task Force and served for the entire six years, up to the June 2007 official release of the standards.

James Hitchner

Jim Hitchner is managing director of Financial Valuation Advisors www.finvaluation.com and is president of The Financial Consulting Group www.gofcg.org. He is also CEO of Valuation Products and Services (VPS) www.valuationproducts.com. 
  
Mr. Hitchner is editor/coauthor of the books the Hitchner Pratt Fishman Consensus View Q&A Guide to Financial Valuation and the VPS DLOM Guide and Toolkit, published by VPS. He is also editor/coauthor of Financial Valuation Applications and Models (FVAM), fourth edition; Financial Valuation Workbook (FVW), fourth edition; and Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis, third edition, all published by Wiley. He is also coauthor of PPC’s Guide To Business Valuations, 28th edition, published by Thomson Reuters.  FVAM and FVW have been adopted by the American Institute of Certified Public Accountants (AICPA) for its five-day Business Valuation School course and by the National Association of Certified Valuators and Analysts (NACVA) for its two-day Advanced Business Valuation course. The VPS DLOM Guide and Toolkit is the core resource for NACVA’s one-day DLOM course. Mr. Hitchner designed all three courses.

He has spent over 38 years in valuation services, including as a shareholder with Phillips Hitchner Group, partner-in-charge of valuation services for the Southern Region of Coopers & Lybrand (currently PricewaterhouseCoopers), and senior appraiser with American Appraisal Associates. In the valuation area he has coauthored over 20 courses, taught over 60 courses, published over 140 articles, and has made over 350 conference and webinar presentations.  

He is also an inductee in the AICPA Business Valuation Hall of Fame and a two-time recipient of the AICPA’s Business Valuation Volunteer of the Year award. He was also one of the four original members of the AICPA Business Valuation Standards Writing Task Force and served for the entire six years, up to the June 2007 official release of the standards.

Brett Cooper

C. Brett Cooper is the Managing Director of Valuation and Advisory Services.  He has nearly 25 years of experience performing valuation and forensic-related consulting services and has been a part of an investment banking firm, a CFO of a privately owned light manufacturing firm, and with public accounting firms over his 35-plus-year career.

Rivero, Gordimer & Company, P.A. is the largest locally owned and operated CPA and Advisory firm in Tampa.  The Firm provides attest, tax, and advisory services.  The Valuation and Advisory Service Group assists clients with the valuation of businesses, business interests, and intangible property, litigation support in a wide variety of circumstances, financial forensic investigation, M&A transaction assistance, and ESOP implementation.

Gary Shendell

As managing Partner, Gary R. Shendell is responsible for the overall management and supervision of Shendell & Pollock, P.L. He is recognized as a Florida Leading Attorney, is AV Rated, and is nationally recognized in complex high- exposure professional malpractice and commercial litigation. He has defended a wide array of professionals including Accountants, Lawyers, Real Estate Professionals, Insurance Agents & Brokers, Architects & Engineers, Physicians and other Healthcare Professionals. Mr. Shendell has also served as Lead counsel on a broad spectrum of Commercial & Corporate Litigation actions, ranging from Investor Suits to Enforcement of Non-competes to Fraudulent Misappropriation suits. He also handles EPL and D&O Cases in both Federal and State courts. As a former Certified Public and Tax Accountant, Mr. Shendell has a unique combination of accounting, corporate and legal skills which makes him highly sought after in the representation of Multi-Party Commercial Litigation, Estates and Trusts Litigation as well as Securities Arbitrations & Investigations Administered and/or conducted by FINRA and the SEC. His primary practice is throughout the states of Florida and New Jersey.

In addition to his litigation practice, Mr. Shendell is heavily involved in Coverage matters, including Time Limit/Policy Limit Demands & Bad Faith and has been appointed as Special Counsel to assist numerous clients in the defense and avoidance of such claims.

Mr. Shendell, as outside General Counsel to numerous major developers throughout Florida, also devotes considerable time in matters concerning Construction, Contract, Fraud, Deceptive Trade Practice Actions, and Business Torts. His Construction Litigation practice involves a wide variety of construction related issues, including Construction and Design Defects, disputes among owners and contractors/subcontractors, and homeowner and community associations.

Mr. Shendell provides webinars on Accountant’s Liability, Risk Management, Real Estate Agents & Brokers Liability, Bad Faith Coverage, and Ethics, before numerous professional groups and associations, brokers, companies, and firms nationally.

Gary Shendell is also the recipient of the 2019 Top Lawyer Award and America’s Most Honored Professionals 2019 Award! Mr. Shendell received the award for 2021 Top Lawyers in South Florida selected by Peer Recognition.

Matthew Tornincasa

Matt Tornincasa graduated from the University of Florida in 2003 with degrees in Political Science and Psychology. He earned his Juris Doctorate, Magna Cum Laude from Nova Southeastern University, Shepard Board Law Center in 2008. While at Nova, Matt received the Leo Goodwin Scholarship and was the Marketing Editor for the Law Review.

Matt began working for Shendell & Pollock in 2007 as a summer clerk. When he was licensed in September 2008 he began working as an Associate Attorney. In December 2015, Matt was made a Partner of the firm. His focus of practice is on the Defense of Professional Liability Claims against Accountants and Attorneys. In addition to Civil Litigation, Matt also frequently appears before the Florida Bar, the Florida Board of Bar Examiners, the Board of Accountancy and the Department of Business & Professional Regulation on behalf of professionals and applicants charged with violating the ethical rules of their professions. Matt has also litigated multiple estate and trust planning and administration issues on behalf of fiduciaries, planners and beneficiaries regarding issues of reformation of Documents, termination, undue influence, lack of capacity, compliance with the prudent investor rule, tax planning concerns, principal and income allocation issues and conflict of interest claims.

In addition to Florida’s state courts, Matt is admitted to practice before the federal District Courts for the Southern and Middle Districts of Florida.

Steven Wolf

Steve is President of Wolf Forensics and specializes in forensic accounting, disputes and investigations, business valuation, transactional due diligence and exit planning. Wolf Forensics assists clients by offering tailored solutions designed to objectively analyze data and quantify the economic value associated with an unprecedented event. Clients often seek his guidance on complex commercial contract disputes, partnership and shareholder disputes, internal investigations, bankruptcy disputes and fraudulent conveyance and alter ego actions, corporate malfeasance, business divorces, insurance claims, post-acquisition disputes, intellectual property infringement, economic damages, wage earnings loss calculations, accounting irregularities and professional liability claims. His vast experience makes him uniquely qualified to provide a myriad of transaction advisory services to clients.