Marcie D. Bour, CPA/ABV, CVA, CFE, BVAL, CFFA

Marcie D. Bour, President of the Florida Business Valuation Group, an affiliate of the National Business Valuation Group, LLC™, joined NACVA in 1995 when as she expanded her practice into the area of business valuation and became a CVA. Ms. Bour’s practice is limited to valuation and forensic accounting services for small and mid-sized businesses.

Ms. Bour has been involved with commercial cases involving breach of contract, fraudulent inducement, employment discrimination, shareholder disputes, patent infringement, trademark infringement, criminal matters and eminent domain. She has testified at deposition or trial in damage, shareholder dispute, usury and criminal sentencing cases. She also consults on valuation for divorce cases. Her valuation and litigation experience have covered a wide variety of industries and businesses including: healthcare, retailers, manufacturing, professional practices, Internet-based companies, wholesalers/distributors, travel, trucking, packaging, and franchises.

Actively involved in a number of professional and community organizations, Ms. Bour has served on the Board of the Gold Coast Chapter of the FICPA since 2002. She will serve at the President of the Chapter for the 2008-2009 year beginning in June. She has also been involved with various task forces for the FICPA. She was elected to the Litigation Forensics Board of NACVA in 2006 for a three year term and has been active in the planning of NACVA’s annual conferences since 2004.

Ms. Bour was active with the Florida Bar for nine years serving on Grievance Committees and an Unlicensed Practice of Law Committee. Ms. Bour is committed to supporting women in business through her involvement with the American Women’s Society of CPAs as a board member and the National Association of Women Business Owners.

Ms. Bour is an instructor for NACVA’s Consultants’ Training Institute, teaching Calculating Business Damages. She was the Team Leader for development of NACVA’s new workshop, Natural Disaster and Other Business Interruption Claims, and is also an instructor for that workshop. She co-authored “Valuation Issues in E-Business” presented at the Society for Advancement of Management 2006 International Business Conference. She has been a speaker at national and regional conferences on lost profits damages and valuation issues. Ms. Bour speaks regularly on valuation and damage topics for local professional groups and associations.

Ms. Bour says that “NACVA has grown to play an important role in the consultants’ community, constantly striving to meet the needs of consultants in valuation, forensics and many specialty areas. Throughout the years as our profession has grown, NACVA has grown along side. I am honored that my peers have placed their confidence in me to serve on the Litigation Forensics Board and strive to continue to expand the wealth of resource we have available to our members.”

Florida Business Valuation Group
3475 Sheridan Street
Suite 215A
Hollywood, FL 33021
954-966-7465
www.floridabizval.com

Thomas J. Taricani, CPA/ABV, CVA

Thomas J. Taricani, CPA/ABV, CVA is a partner with Boyer & Ritter which is a regional CPA and Consulting firm with four offices located in central Pennsylvania. He is a practice partner and directs the firm’s business valuation group from his office in State College, Pennsylvania. For the past several years, he has been the Chair of NACVAs Exam and Grading Committee where they have worked to change certification exam and the overhaul the grading process.

Tom performs valuations for many purposes including estate, gift, litigation and succession planning and in many practice areas. B&R has a large number of clients in its Automotive Service Group which generates a number of valuation and litigation projects. Tom has testified in cases in Federal Court, Pennsylvania Court of Common Pleas and before the Attorney General of Pennsylvania. He has also testified on behalf of the PICPA before the Pennsylvania Senate Finance Committee.

Tom left Ernst & Young’s Charlotte office in 1990 to move back to Pennsylvania and take over his father’s firm which was started in 1964. “Joe Taricani was a perfectionist who took tremendous pride in being a CPA and working with entrepreneurs. He strongly encouraged the merger into B&R in 1995 because he believed that my growth as an accountant would be so much greater with a larger firm with more resources. Using this same thinking, he strongly encouraged me to specialize in business valuations and get a designation to reflect my commitment to do the same. One of the best lessons that he taught me before his death in 1999 was that change is part of the profession and success comes to those who embrace change as an opportunity to grow and evolve.”

In 1994, Tom entered the AICPA’s Certificate of Education Achievement specialization in business valuation. “There were a number of us who were practice partners looking for the AICPA to educate us in BV, give us a specialization credential and then provide us on-going support to grow and evolve within this area of specialty”. The AICPA was slow to react and NACVA came in with a lot of ideas, concepts and a willingness to meet these needs.

In May of 1995, Tom attended NACVA’s first convention at the Palmer House in Chicago. “There were probably 100 or so at the convention and I will never forget the first “meeting of the members”. Parnell was the designated spear catcher. We threw complaints and ideas at him for 3 hours. To his credit, Parnell saw an opportunity in every complaint and in every idea from this group of frustrated accountants. “It is absolutely amazing what Parnell and NACVA have accomplished over the past 15 years. It is a testament to his vision, energy, leadership and his ability to surround himself with quality professionals. I am very proud to have been an early member of NACVA.”

Interesting, accounting was not Tom’s first calling as an occupation. He was a place kicker for Virginia Tech in college. “My strength was not my athletic ability but rather my desire to completely understand how to kick a football soccer-style and to successfully perform at the highest level. I was able to earn the starting position my junior year and with that a scholarship.” With respect to his kicking performances and his ambition to kick in the NFL, Tom said, “let’s just say it was a good thing that I did not stop going to my accounting classes”. After graduating in accounting at Virginia Tech, Tom decided to get into coaching and knew it would not hurt to get an MBA while determining what to do with his career. Tom’s next stop was East Carolina University where he was a graduate assistant football coach while attending evening MBA courses. In 1988, he was named acting recruiting coordinator in addition to his duties as a special teams coach. He thought his career was starting to take shape after ECU had a successful season and record recruiting class. “They choose to fill the full-time position with an outsider with more experience and it was evident to me how challenging the coaching profession would be to gain traction as a career. I got an offer from Arthur Young (now E&Y) and knew that my career was in accounting”.

One of Tom’s college teammates did make it as a punter in the NFL and they started holding summer kicking and punting camps in 1986. Now in the 23rd year of doing camps, 4th Down Sports has placed a number of kickers and punters in the NFL including current players Josh Brown, Neil Rackers and Shayne Graham. “Having the opportunity to work with motivated, young athletes each summer has been important to my continued personal development.”

In addition to NACVA, Tom also serves on the Board of the State College Family YMCA, The Louis E. Silvi Foundation, The Independent Catholic Foundation, and the finance committees of the Mt. Nittany Medical Center and Our Lady of Victory Church. He is married to Betsy and they have a 16 month old son, J.R.

“Being an active NACVA member has been invaluable to my development as a business valuation professional. NACVA constantly challenges its members to aspire to a greater level knowledge and understanding of the valuation process. It is an honor to be recognized by an organization like NACVA who epitomizes and capitalizes on the need for professional growth and evolution; just like my father”.

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