Education

B.B.A., Major in Accounting, With Distinction, Emory University, 1984.

Professional History

Marcie D. Bour, CPA, P.A./Florida Business Valuation Group, Forensic Accounting and Litigation Consulting Services, March 2003

Fiske & Company, Certified Public Accountants, Director Litigation Consulting Services, October 1999 to February 2003

Pinchasik, Strongin, Muskat, Stein & Co., Senior Manager, October 1998 to October 1999

Marcie D. Bour, CPA, Self Employed Litigation Consultant, May 1998 to October 1998

Kapila & Company, Manager, January 1998 to May 1998

Rachlin, Cohen & Holtz, Certified Public Accountants, Manager, Litigation Consulting and Business Valuation, October 1995 to January 1998

Bour & Yaverbaum, P.C. Certified Public Accountants, Pennsylvania, President and Managing Shareholder May 1990 to August 1995

Felty & Company, Certified Public Accountants, Pennsylvania, Director of Taxes, September 1986 to May 1990

Laventhol & Horwath, Pennsylvania, Tax Specialist, July 1984 to September 1986

Certified Public Accountant, Florida

Certified Public Accountant, Pennsylvania (inactive)

Accredited in Business Valuations

Certified Valuation Analyst

Certified Fraud Examiner

Business Valuator Accredited for Litigation

Certified Forensic Financial Analyst

Accredited in Business Appraisal Review

Qualified Arbitrator, Florida

Licensed Real Estate Broker, Florida 1983-1991

Member, American Institute of Certified Public Accountants: Forensic and Valuation Section

Member, Florida Institute of Certified Public Accountants: Valuation, Forensic Accounting and Litigation Services Section Resource Council (2006-)

Member, FICPA Gold Coast Chapter: Board of Directors (2002-2005, 2009-)President (2008-2009), President Elect (2007-2008), Treasurer (2005-2007), CPE Chair (2005)

Affiliate Member, American Bar Association: Litigation, Intellectual Property Law and Family Law Sections

Affiliate Member, Florida Bar: Family Law Section, Business Law Section

Member, National Association of Certified Valuation Analysts: Executive Advisory Board (2008); Litigation Forensics Board Member (2006-2008); Chair, Litigation Track, 2005 Annual Conference; Co-Chair, Litigation Track, 2006 Annual Conference; Co-Chair Advanced Business Valuation Track, 2007 Annual Conference; Consultants' Training Institute, Instructor "Calculating Business Damages"; Team Leader and Instructor, "Business Interruption Losses and Claims Workshop".

Member, Association of Certified Fraud Examiners

Member, Institute of Business Appraisers: Board of Governors (2008-), 2010 Annual Symposium Chair

Member, Intellectual Property Law Association of Florida

Member, Florida Bar Grievance Committee (1998-2001, 2004-2007)

Member, Florida Bar Unlicensed Practice of Law Committee (2001-2004)

Member, National Association of Women Business Owners: Business Advisory Council (2007-)

Member, American Woman's Society of Certified Public Accountants: Board Member (2006-)

Extensive experience performing litigation consulting in areas of valuation, proof of damages, proof of lost profits, forensic accounting and fraud examination. Assistance with discovery, site and document inspections, document management, research, strategy, deposition and trial preparation. Expert deposition or trial testimony in shareholder disputes, damages and usury cases. Expert trial testimony regarding loss under Federal Sentencing Guidelines.

Trademark licensure and patent infringement issues including valuation, lost profits and reasonable royalty rates. Litigation consulting regarding franchise relationships in areas of damages related to breach of contract, proof of lost profits and causation.

Consulting with regard to various employment issues including lost wages/earnings, benefits and mitigation in discrimination and wrongful termination.

Litigation consulting regarding divorce cases including discovery, forensic accounting with regard to hidden assets, tax issues including fraud, valuation, equitable distribution and other economic considerations.

Business valuations prepared for a wide variety of industries including: healthcare, retail, professional services, marketing, insurance, real estate, marine, Internet-based, technology, travel, trucking, packaging, light manufacturing and wholesale/distribution. Also valuations for undivided interests in real estate.

Non-litigation services provided for real estate clients, consulting with counsel regarding various tax issues, review property management systems for various properties to determine accuracy of reporting and due diligence.

Tax experience includes research and compliance for individuals and small to medium size businesses, review and supervision, tax planning and expert testimony regarding QDROs.

Cost of Capital, Institute of Business Appraisers Southeast Regional Conference, October 2010

Calculation of Economic Losses Due to Catastrophic Events, Webinar Moderator, National Association of Certified Valuation Analysts, July 2010

Loss Claims Resulting from the Deepwater Horizon Oil Spill and the BV Claims Process, Webinar Moderator, National Association of Certified Valuation Analysts, July 2010

"Liability Insurance: Covering business interruptions when they happen," AccountingWeb.com, November 2009

"What Every CPA Should Know About Business Valuation: Part Two, Fundamentals and Form," AWSCPA National News, October 2008

S Corporations: Are they worth more than C Corporations?, Institute of Business Appraisers Southeast Chapter Conference, Atlanta, Georgia, September 2008

"What Every CPA Should Know About Business Valuation: Part One, Fundamentals and Form," AWSCPA National News, February 2008

What Every Accountant Should Know About Business Valuation, AWSCPA/ASWA Joint Conference, Orlando, Florida, October 2007

"Business Valuation in Litigation: Where NOT to Cut Corners," National Litigation Consultants' Review, Volume 7, Issue 1, June 2007

The Relevance of Revenue Ruling 59-60 to Business Valuations Today. The Florida Accounting & Business Expo™, Orlando, Florida May 2007, and The FICPA's 22nd Annual Accounting Show, Ft. Lauderdale, Florida September 2007

Valuation Issues for Professional Practices, Gold Coast Chapter, FICPA, Ft. Lauderdale, Florida, January 2007

Business Valuation v. Lost Profits: Reconciling the Inherent Differences in Methodologies for Measuring Damages, National Association of Certified Valuation Analysts' Thirteenth Annual Consultants' Conference, San Francisco, California, June 2006

"Valuation Issues in E-Business," co-author, paper presented at the Society for Advancement of Management 2006 International Business Conference, Orlando, Florida, April 2006.

Exposure Draft – Proposed Statement on Standards for Valuation Services: the Impact on CPAs, presented to the Gold Coast Chapter, FICPA, Hollywood, Florida, July 2005 and the American Women's Society of CPAs, Ft. Lauderdale, Florida, February 2006.

Calculation of Lost Profits Damages: Methods, Deductible Costs and Other Key Issues, National Association of Certified Valuation Analysts' Twelfth Annual Consultants' Conference, Philadelphia, Pennsylvania, June 2005

Comparison of Economic Damages and Business Valuation Methodologies, Speaker, Telephone Conference Presented by Shannon Pratt and Business Valuation Resources, February 2005.

Business and Commercial Damages, Lost Profits, presented at the Institute of Business Appraisers Southeast Chapter Conference, Atlanta, Georgia, September 2004.

Business and Commercial Damages, presented at the Florida Atlantic University Forensic Accounting Conference, Ft. Lauderdale, Florida, June 2004.

Instructor, Master Class, Business & Commercial Damages, presented at Institute of Business Appraisers Annual Conference, Orlando, Florida, June 2003.

Regularly speaks on topics including commercial damages, lost profits methodology, valuation methodology and standards for professional groups and associations.

CV Updated: Nov 9, 2009