Boca Raton (561) 325-6959
Miami (305) 569-0550
New York (212) 500-6030




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

Professional History

Yip Associates, Partner, Forensic Accounting and Litigation Services, April 2015-

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

Valuation & Forensic Partners, LLC, Managing Direction 2013-2014

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

Licenses & Accreditations 

Certified Public Accountant, Florida (Pennsylvania, inactive)

Accredited in Business Valuations

Accredited in Business Appraisal Review

Business Valuator Accredited for Litigation (credential retired 2012)

Certification in Distressed Business Valuation

Certified Valuation Analyst

Certified Fraud Examiner

Master Analyst in Financial Forensics (formerly Certified Forensic Financial Analyst)

Qualified Arbitrator, Florida

Licensed Real Estate Broker, Florida (1983-1991)

Professional Affiliations 

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

Member, Florida Institute of Certified Public Accountants (FICPA): Valuation, Forensic Accounting and Litigation Services (VFALS) Section Resource Council (2006-2013), Chair VFALS Section Steering Committee (2013-2014), Chair 2012 VFALS Conference Planning Committee

Member, FICPA North Dade South Broward (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 Valuator and 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, “Loss of Business Income Claims Workshop”

Member, Association of Certified Fraud Examiners

Member, Institute of Business Appraisers (2002-2012): Board of Governors (2008-2011, Chair 2011-2012), 2010 Annual Symposium Chair, 2011 Volunteer of the Year Award

Member, Intellectual Property Law Association of Florida

Member, 17th Judicial District of Florida Grievance Committee (1998-2001, 2004-2007, 2010-2013)

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

Member, American Woman’s Society of Certified Public Accountants: Florida Affiliate Board Member (2006-2013); South Florida Affiliate President (2014-2015); South Florida Affiliate President Elect (2013-2014); 2013 AWSCPA National Public Service Award

Range of Experience 

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, matrimonial matters, 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.

Publications and Speaking Engagements 

Misadventures in Accounting:  A forensic accounting perspective, Southeast Chapter of Business Appraisers, September 2015. Atlanta, GA

Expert Panel:  Common Mistakes in Business Valuation, Southeast Chapter of Business Appraisers, September 2015. Atlanta, GA

Misadventures in Accounting:  A forensic accounting perspective, North Dade South Broward Chapter FICPA, February 2015, Ft. Lauderdale, FL; South Dade Chapter FICPA, February 2015, Miami, FL

Cost of Capital: A Case Study Approach,  NACVA Florida Conference, December 2014, Coral Springs, FL

Crossing the Bridge between Valuation and Litigation: How Valuation changes when the intended use is litigation, Southeast Chapter of Business Appraisers Conference, September 2014, Atlanta, GA

What Business Appraisers Need to know about Litigation: A Non-Lawyer Expert’s Viewpoint, American Business Appraisers Annual Conference, April 2014, San Francisco, CA

Business Interruptions:  A primer to policy provisions and loss claims, NACVA and the CTI’s 2013 Annual Consultants’ Conference, June 2013, Washington, DC

Benchmarking Data: Do you know enough about the data? Tennessee Society of CPAs Southeast Forensic & Valuation Service Conference, October 2013; FICPA Valuation Forensic Accounting and Litigation Services Conference, January 2013; Southeast Chapter of Institute of Business Appraisers Annual Conference, Atlanta, GA, September 2012

“Do Business Valuations and Lost Profits Methodologies Produce the Same Damage Results?” Dunn on Damages: The Economic Damages Report for Litigators and Experts, Issue 5, Winter, 2011

Application of the Transaction Method, AICPA Business Valuation Conference, Las Vegas, NV, November 2011

Using the Direct Market Data Method, IBA/NACVA Southeast Chapter Conference, Atlanta, GA, September 2011

Calculations of Damages for Litigation, FICPA Accounting Show, Fort Lauderdale, FL, September 2011

Ibbotson and Duff & Phelps:  You can’t just mix and match, The 2011 Annual Consultants’ Conference, San Diego, CA, June 2011

Coauthor, Financial Valuation Applications and Models, Third Edition, Wiley, 2011

Transaction Databases Update: Pratt’s Stats®, BIZCOMPS® and the IBA, VPS STRAIGHTtalk Series Webinar, May 2011

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

Publish blog at

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,”, 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, Fort Lauderdale, Florida September 2007

Valuation Issues for Professional Practices, Gold Coast Chapter, FICPA, Fort 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, Gold Coast Chapter, FICPA, Hollywood, Florida, July 2005 and the American Women’s Society of CPAs, Fort 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, Institute of Business Appraisers Southeast Chapter Conference, Atlanta, Georgia, September 2004

Business and Commercial Damages, Florida Atlantic University Forensic Accounting Conference, Fort Lauderdale, Florida, June 2004

Instructor, Master Class, Business & Commercial Damages, 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.