Valuation, Forensic Accounting & Litigation Services Conference (VFALS)

Adam Lang, Director of Forensic and Valuation Services, Fiske

Adam J. Lang is a Director of Forensic and Valuation Services at Fiske & Company who focuses on all forms of forensic accounting, including but not limited to, analysis of economic damages, and the investigation of fraud, shareholder disputes and employee misappropriations. 

Adam Lang is a Director of Forensic Accounting and Litigation Support Engagements with Fiske, a Springline company. His 20+ years of experience includes specialization in lost profit calculations; forensic services related to shareholder disputes; and litigation support related to accountant liability and breach of contract. 

His experience spans a variety of industries, including real estate, construction, insurance, banking, hedge funds, manufacturing, and healthcare. He has presented written and oral expert witness testimony in U.S. District Courts, U.S. Circuit Courts and in international arbitration proceedings; and has assisted the trier of fact as a neutral accounting expert. 

Christopher Cooper, Managing Director, Vallit Advisors, LLC

Brett Cooper is a Managing Director with Vallit Advisors, where he provides business valuation, litigation support, and forensic consulting services to attorneys, business owners, and organizations across industries. He brings more than two decades of specialized experience in appraisal and valuation, Mr. Cooper has over 25 years of experience providing business valuation, litigation support, and forensic consulting services. He is one of fewer than 100 members of the American Society of Appraisers to earn the specialty credential of ASA in Intangible Asset Valuation.
His experience includes valuations of going concerns, intangible assets, minority interests, and derivative interests for tax, financial reporting, mergers and acquisitions, ESOPs, and litigation. He has also consulted on intellectual property matters involving infringement damages, licensing agreements, and transfer transactions, and has provided expert reports and testimony addressing economic damages, lost profits, solvency, reasonable compensation, and business interruption.

Christopher Rosenthal, Vallit Advisors, LLC

As a managing member at Vallit Advisors, Chris Rosenthal has over 30 years of dispute consulting, forensic accounting and valuation experience. Chris’s practice is focused on dispute consulting and expert witness testimony in a wide variety of complex litigation matters. His clients include law firms, corporate counsel, government agencies, public and private entities and individuals.

Elizabeth Petersen, Business Valuation Resources

Elizabeth Petersen serves as Chief Executive Officer at Business Valuation Resources (BVR), where she is responsible for the company’s news, research and training product lines. Prior to arriving at BVR, she spent two decades in healthcare and compliance information services, holding various leadership roles at HCPro, the Association for Clinical Documentation Integrity, BLR and Simplify Compliance. 

James Hitchner, Managing Director, Financial Valuation Advisors, Inc

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 Stewart, Partner

Jimmy Stewart is a founding partner of Soman Stewart Business Valuation & Forensic CPAs, where he guides attorneys, business owners, and high-net-worth individuals through complex business valuation, high-value marital and commercial cases, damage calculations, and other forensic accounting matters. He has testified as an expert witness in multiple jurisdictions and works extensively on cases involving significant financial stakes.
Before establishing his firm, Jimmy gained valuable experience at respected CPA firms, working on a wide range of engagements across industries and company sizes, from privately held businesses to publicly traded corporations worth tens of billions of dollars. He holds a Master of Science in Accounting from Long Island University, along with a bachelor’s degree in History and a bachelor’s degree in Business.
Jimmy is a licensed CPA in Florida, accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF), and a Certified Fraud Examiner (CFE). He is also a published author and speaker, contributing thought leadership to professional journals, bar associations, and conferences.
He brings a practical, detail-oriented approach to complex financial matters, delivering analyses that are rigorous, well-supported, and easy to understand.

Jason Soman, Soman Stewart Business Valuation & Forensic CPAs

Jason is a founder Soman Stewart CPA PLLC, a firm he launched after spending nearly a decade at prestigious CPA and consulting firms, focused on advising attorneys, business owners and high net worth individuals on matters involving business valuation and forensic accounting in the context of marital dissolution, probate and trust litigation, commercial litigation, estate/gift taxation and for transaction purposes. Over his career, Jason has regularly defended his analyses and conclusions for clients in high stakes situations and has testified as an expert witness at hearings, deposition and trials.

Jeffrey Levenson, Circuit Judge, 17th Judicial Circuit Court State of Florida

Judge Jeffrey R. Levenson is a Circuit Court Judge in Fort Lauderdale, Florida.  He serves in the Civil Division handling both jury and non-jury trials. He has presided over eighty  civil jury trials, some in excess of three weeks. Previously, he served in the Circuit Court Criminal Division and presided over 200 jury trials, including 50 murder trials. He has been a judge for almost 20 years. Born in Baltimore, Maryland, Judge Levenson received his B.A, with honors from the Johns Hopkins University, and received his J.D. from the University Of Maryland School Of Law. He was a federal prosecutor for over 17 years prior to his becoming a judge.

Jose Ruiz, Forensic Accounting and Forfeiture Support Unit Chief, Federal Bureau of Investigations

Javier Ruiz is the current Unit Chief of the Forensic Accounting and Forfeiture Support Unit at the FBI. His experience comes from having worked in the tax advisory group at BMO Bank’s wealth management group and a small accounting firm in Chicago. Prior to the FBI, his government experience comes from being a budget analyst, internal auditor, and program manager at Sandia National Laboratories and auditor and investigator for the US Department of Labor. He has now been with the FBI for almost 10 years having been a Forensic Accountant, Supervisor, Regional Program Manager, and now Unit Chief. He holds an active CPA and CFE license and holds a bachelor and master’s degree in Accounting from Northern Illinois University and Arizona State University.

Joshua Shilts, Dean Dorton

Josh Shilts is a partner in Dean Dorton’s expert forensic accounting and business valuation practice. Mr. Shilts joined Dean Dorton upon the merger of Shilts CPA, a firm he founded and operated for nearly a decade after roles with public accounting firms ranging in size from the “Big Four” to smaller regional and local firms, as well as large public organizations throughout Florida and New York. In his role at Dean Dorton, Mr. Shilts is a thought leader, educator, and entrepreneur who assists attorneys, individuals, and businesses with complex financial matters and disputes.

Maximilian Halasz, Director - Forensic, Advisory & Valuation Services, Kaufman, Rossin & Co, PA

Max Halasz is a Director in Kaufman Rossin's Forensic, Advisory, and Valuation Services department. He advises legal teams, organizations, business stakeholders, and individuals on complex issues and disputes regarding economic damages, financial investigations, and business valuations.
Max's expertise includes analyzing and interpreting complex data, crafting supportable economic damage models, and clearly communicating findings in an understandable manner. He has served as an expert witness in federal and state court matters. 
Max holds a Bachelor of Arts in Economics and Commerce Business and a Master of Science in Accounting from Rhodes College, where he also earned four varsity baseball letters. He is a licensed CPA in Florida, Tennessee, and Maryland and holds the Certified in Financial Forensics (CFF), Certified Valuation Analyst (CVA), and Certified Fraud Examiner (CFE) credentials.

Michael Crain, Professor and Director of Center for Forensic Accounting, Kaufman, Rossin & Co, PA

Dr. Michael A. Crain is an academic and practitioner. Mike is a CPA licensed by the State of Florida. He holds several certifications in valuation: Accredited in Business Valuation (ABV) from the American Institute of CPAs and the designation of Chartered Financial Analyst (CFA) from the CFA Institute. Mike is also a Certified Fraud Examiner (CFE). He earned his doctor of business administration (finance) degree from Manchester Business School in England at the University of Manchester.

Mike is a past chairman of the AICPA business valuation committee and has been inducted into the AICPA Business Valuation Hall of Fame. He is a recipient of AICPA’s Lawler Award presented by Journal of Accountancy for best article of the year and AICPA’s Sustained Contribution Award. Mike is the co-author or contributing author of six texts on business valuation or forensic accounting and has written extensively in practitioner journals such as the Journal of Accountancy. Mike has practiced for over 30 years mostly in forensic accounting and valuation and has testified many times as an expert witness. He has been on faculty at Florida Atlantic University and is the co-director of FAU’s Center for Forensic Accounting. Mike still consults with clients and is a senior advisor with Miami-based Kaufman Rossin CPAs.

Michelle Gallagher, Strategic Partner, Adamy Valuation

Michelle Gallagher is a nationally recognized expert in business valuation, forensic accounting, and tax matters. In addition to serving clients with valuations for gift and estate tax and other matters, she leads Adamy Valuation’s family law practice. Her extensive experience includes serving as a trusted consultant, expert witness, mediator, and court-appointed expert. In 2025, Michelle provided Congressional testimony at a Ways and Means Committee hearing in Washington D.C. on the importance of permanently extending provisions of the Tax Cuts and Jobs Act and in 2016 Michelle testified at a Department of Treasury hearing in Washington D.C. regarding Proposed Regulations under Internal Revenue Code 2704. She has spoken nationally at AICPA, ABA, and AAML conferences, as well as regionally and locally for various business and professional groups on business valuation and litigation-related topics.

Oday Mehri, Valuation Data & Analysis Manager, Business Valuation Resources

Oday Merhi is a Valuation Data & Analysis Manager at Business Valuation Resources (BVR). Oday works on revising incoming closed deal transactions that are sourced from the middle markets as well as researching the Securities and Exchange Commission and other exchanges for publicly available M&A information. He holds a Bachelor’s of Science in finance from Portland State University and is pursuing his Masters of Science in Financial Management from Boston University.

Shelly Weir, President & CEO, Florida Institute of CPAs

Sheri Schultz, Managing Partner, Fiske

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

Thomas Rebull, Circuit Court Judge, Circuit Court of Florida - Miami 11th Judicial District

Circuit Judge, Civil Division

Florida Circuit Court

Governor Rick Scott appointed Thomas Rebull as a Circuit Judge in September of 2011. He was born and raised in Miami. Boston University awarded him a Bachelor's Degree in Psychology in 1992. Judge Rebull obtained his law degree, magna cum laude, from American University's Washington College of Law in 1995, where he served on the law review. His first job after law school was as a law clerk for two years for the late Judge Joseph Nesbitt on the Third District Court of Appeal of Florida. Before his appointment as a Circuit Judge, Judge Rebull was a Partner at the law firm of Broad and Cassel, where he practiced for over 10 years in the areas of commercial, real estate, and employment litigation. During that time, Judge Rebull was active in the community. He served on the City of Miami Civilian Investigative Panel for 9 years, the last two as its Chairperson. The Panel is charged with civilian oversight of the Miami Police Department. He also participated in a two year fellowship through the Miami Fellows Initiative, a program of the then Dade Community Foundation. The Initiative is a leadership development program for individuals in the early stages of their career. Judge Rebull's first assignment as a Circuit Judge was in the Felony Criminal Division. When she became Chief Judge in 2013, the Honorable Bertila Soto appointed Judge Rebull as an Associate Administrative Judge for the Criminal Division. She later named him co-chair of the Eleventh Judicial Circuit Professionalism Committee. Judge Rebull rotated from the Criminal Division to the Civil Division in January of 2015. Judge Rebull is currently participating in a case management pilot program in the civil division. He is a frequent lecturer on professionalism and civility issues, as well as matters related to practice in the civil division of the Circuit Court. Judge Rebull has also served as faculty at the Florida College of Advanced Judicial Studies.

Tim Brackney, CEO, Springline Advisory

Tim Brackney serves as CEO of Springline Advisory, a financial and business advisory firm dedicated to reshaping the national accounting and advisory landscape. Recognized for his values-driven leadership style, Tim has guided Springline since its public launch toward the goal of building a top-tier, mid-market business advisory leader and one of the most irresistible, people-first firms in the industry. Prior to Springline, Tim had a successful 20-year career with Resources Global Professionals (NASDAQ: RGP), where he most recently served as President and Chief Operating Officer, leading RGP’s global operations which included full P&L and operational responsibilities across North America, the UK and EU, and Asia Pacific region. He earned his MBA from Stanford University Graduate School of Business and holds a BBA from the University of Notre Dame.

Z. Christopher Mercer, CEO, Mercer Capital Management, Inc

Z. Christopher Mercer is the Chairman and Founder of Mercer Capital, and he has been working in the business valuation profession for over 40 years. Chris is a prolific author on valuation-related topics and a frequent speaker on business valuation issues for national professional associations and other business and professional groups. His most recently released book is Buy-Sell Agreements: Valuation Handbook for Attorneys, published by the ABA in 2024.