Rosanne J. Aumiller , CPA/ABV/CFF, ASA combines her valuation and financial knowledge with her 20+ years of business experience to provide analysis for parties in litigation and business valuations. She is a Managing Director of Applied Business Strategy in Cleveland Ohio. She has valued portfolio companies for private equity funds for purposes of financial reporting: purchase price allocation, goodwill impairment testing, and stock options value. She has opined on the fair market value of equity and assets for estate and gift tax purposes, ESOP’s, stock options, and shareholder agreements; She valued business entities ranging from start-ups to long-established organizations.
Mrs. Aumiller has a Bachelor of Business Administration in Accounting from Cleveland State University. She is a Certified Public Accountant ("CPA"), Accredited in Business Valuation ("ABV"), and Certified in Financial Forensics ("CFF") with the American Institute of Certified Public Accountants (“AICPA”) and an Accredited Senior Appraiser ("ASA") with the American Society of Appraisers. Mrs. Aumiller actively serves as a Committee Member for the AICPA. She currently serves on the Forensic and Valuation Services (“FVS”) Executive Committee and has served on the ABV Credentialing Committee and the Business Valuation Committee. She serves on the AICPA’s FVS National Conference Planning Committee as well as other professional and community organizations.