Josephine Giordano, CPA, ABV, CFE, CFF, CBA, ASA, CDBV, CIRA
602 544 3558 • email@example.com
Adelphi University, MBA, Corporate Finance, 1993
Hofstra University, BBA, Accounting, 1984
Certified Public Accountant (CPA)
Accredited in Business Valuation (ABV)
Certified Fraud Examiner (CFE)
Certified in Financial Forensics (CFF)
Certified Business Appraiser (CBA)
Accredited Senior Appraiser (ASA)
Certified in Distressed Business Valuation (CDBV)
Certified Insolvency & Restructuring Advisor (CIRA)
American Institute of Certified Public Accountants (AICPA)
Arizona Society of Certified Public Accountants (ASCPA)
Association of Certified Fraud Examiners (ACFE)
American Society of Appraisers (ASA)
Association of Insolvency & Restructuring Advisors (AIRA)
Institute of Business Appraisers (IBA)
Maricopa County Bar Association: Bankruptcy Section; Estate Planning, Probate & Trust Section
Giordano Forensic and Valuation Services, PLLC (Phoenix): Principal/Owner (2013-2015)
Simon Consulting, LLC (Phoenix): Managing Director (2014-2015)
Sierra Consulting Group, LLC (Phoenix): Managing Director (2005-2013)
Spinelli Corporation (Scottsdale): Financial Consultant (2004-2005)
White Giordano & Associates (Phoenix): Partner (1999-2004)
American Express Tax and Business Services (Phoenix): Tax Professional/Business Appraiser (1997-1999)
RANGE OF EXPERIENCE
Conducted detailed financial and industry analysis and due diligence to determine the value of closely held businesses, business
units, professional practices, and emerging growth companies. Valuations included income, market and asset based approaches.
Performed business valuations across a broad spectrum of industries, for a variety of purposes, including employee share
ownership plans (ESOPs), marital dissolution, estate and gift taxes, dissenting and oppressed shareholder litigation, buy-sell
agreements, bankruptcy and reorganization proceedings, mergers and acquisitions, and damages in commercial litigation.
Reviewed and analyzed financial information for purposes of identifying and calculating normalization adjustments.
Performed analysis of industry and financial data to determine applicable value drivers and risk characteristics for a variety of
different businesses and industries.
Developed financial models, analyzed industry trends and risk characteristics, and developed discount rates for the valuation of
FRAUD INVESTIGATION AND FORENSIC ACCOUNTING
Served as court-appointed Special Master in forensic accounting matters.
Reviewed accounting records of various entities for purposes of analyzing and identifying preferential payments, Ponzi schemes,
fraudulent conveyance allegations and asset diversions.
Performed complex fraud investigations and forensic accounting services for financial institutions, privately held companies, and
Traced cash receipts and disbursements and reconstructed accounting records and financial transactions.
Assisted legal counsel in the pre-complaint through trial phases of various commercial litigations. Support services included
business valuations, detailed financial analysis, and forensic accounting analysis and preparation of expert reports.
Prepared detailed expert reports and rebuttal analysis of opposing expert reports.
Reviewed related-party transactions and disclosures.
Reviewed accounting and corporate records for purposes of highlighting factors supporting alter ego allegations.
Prepared graphs and exhibits used by legal counsel at trial.
Reviewed opposing experts’ reports and depositions and prepared questions used to cross-examine opposing experts.
BANKRUPTCY AND RESTRUCTURING PROCEEDINGS
Represented debtors, creditors and trustees in all phases of formal bankruptcy proceedings and out-of-court restructurings.
Prepared budgets and forecasts for cash collateral and plan confirmation purposes.
Provided expert witness testimony in bankruptcy and restructuring proceedings.
Assisted in assessing viability and feasibility, identifying assets, reviewing financial position and enterprise and liquidation
values, identifying potential voidable transfers and fraudulent conveyances, developing business plans and projections,
reconciling and analyzing proof of claims and evaluating plans of reorganization.
Performed valuations of business units and assets for plan confirmation, collateral assessment, fraudulent conveyance
and preferential payment analysis.
Developed detailed financial models to determine solvency at various points in time for preference and fraudulent conveyance
litigation and to determine potential recovery to secured unsecured creditors under a variety of different assumptions.
Assisted with the preparation and filing of bankruptcy schedules, statement of financial affairs and monthly operating reports.
Assisted with the liquidation of assets and sale of business units.
Provided oversight and responsibility during court-appointed receiverships for the day-to-day operations and financial management
of both small and large multi-state operations in numerous industries.
Managed litigation and adherence to regulatory compliance.
Managed process and procedures of government/regulatory audits.