QUALIFICATIONS

 

Certified Public Accountant, California, 1977; Accredited in Business Valuation (ABV)

Attorney at Law (not practicing), California, 1979

Past President, Financial Analysts Society of San Diego

Accredited Senior Member (ASA) of American Society of Appraisers,

Business Enterprise Valuation (Past Officer of National Business Valuation Committee)

Adjunct Professor, University of San Diego School of Law, Finance & Accounting

American Arbitration Association - Commercial Arbitrator

California Real Estate Broker, 1981‑1985

Member, Litigation Services Committee, California Society of Certified Public Accountants,
(Past Chair - San Diego Chapter; Past California Chair - Business Valuation Section)

Board of Directors, San Diego Society of CPAs (1992-1994)

Conference Chair, California Society of CPAs, 1992 Litigation Services Conference

Conference Co-Chair, Joint A.S.A. and Canadian Institute of Chartered Business Valuators,

International Business Valuation Conference in San Diego, 1994

Member, Subcommittee for establishing Superior Court Family Law Rules relating to the
appraisal of closely held business interests, San Diego County Bar Association, 1994-1995

Special Master of the Superior Court (Corporations Code §2000, business valuation, community property tracing and allocation matters)

 

AREAS OF SPECIALTY

 

Business and professional practice valuation for purposes of purchase and sale, estate planning, condemnation and business litigation.  Merger and acquisition consulting to acquirers, targets and the professional community regarding valuation, financing and transaction structuring.  Financial analysis to determine economic damages from unjust enrichment, lost profits, diminution in value, business torts, or other causes of action.  Emphasis on forensic accounting, economics and complex litigation-related analysis.  Arbitrator and mediator for complex accounting and financial issues.

 

EDUCATION

 

University of San Diego School of Law, JD, 1979

Georgetown University School of Business Administration, BSBA (Accounting), 1973

 

EXPERIENCE

 

Price Waterhouse & Co., Atlanta, Georgia, 1973‑1975

Arthur Young and Company, San Diego, California, 1975‑1976

Vice President, Regional Business Brokerage Firm, 1979‑1980

Partner, Business Appraisal and Brokerage Firm, 1980‑1983

Principal, Brinig & Company, Inc., 1983 to present

National University, Adj. Professor of Accounting, 1980‑1983

University of San Diego School of Law, Adj. Professor, Finance & Accounting, 1997 to present

BOOKS

 

Brinig, B. P. and Gladson, E., Developing and Managing a Litigation Services Practice, (New York: Harcourt Professional Publishing, 2000).

 

Brinig, B. P. (co-authored with Carmichael, D. R. and Ladouceur, R. P., et al.), Guide to Litigation Support Services, (Fort Worth, TX: Practitioners Publishing Company, 1999).

 

PUBLICATIONS AND LECTURES

 

Brinig, B.P., panelist with Pratt, Shannon P., King, Hon. Donald B., et al., Business Valuation "Must Know" Issues, Business Valuation for Attorneys and Forensic Experts, Santa Rosa, CA, May, 2006.

Brinig, B.P. and Scherf, S., Case Management, American Institute of CPAs, Conferences on Fraud and Litigation Services, Phoenix, AZ, 2004.

Brinig, B.P., interview, Goodwill under Financial Accounting Standards 142, National Public Radio's Marketplace, March 5, 2002.

 Brinig, B.P., Taking Effective Expert Depositions, State Bar of California, Annual Meeting, Anaheim, CA, 2001, San Diego, CA, 2000 and Monterey, CA, 1998.

Brinig, B.P. (panel moderator), The Experts on Expert Testimony, American Institute of CPAs, Advanced Litigation Services Conference, Beverly Hills, CA, 2000; California CPA Education Foundation, Litigation Services Conference, Los Angeles, CA 2004.

 

Brinig, B. P., Business Damages:  Lost Profits or Lost Business Value, American Institute of CPAs, National Business Valuation Conference, Orlando, Fl 2004; State Bar of California, Annual Meeting, San Diego, CA, 2000 and Monterey, CA, 1998.

 

Brinig, B.P., The Court Appointed Expert, American Institute of CPAs, National Business Valuation Conference, Miami, FL, 2000.

 

Brinig, B. P., instructor, Financial Statements in the Courtroom (Business Valuation), The National Judicial College, San Francisco, CA, 1998, Reno, NV, 1999 and Laguna Beach, CA, 2000.

 

Brinig, B. P., Cutting Edge Divorce Issues: The Business Appraiser as a Jointly Retained Expert, American Society of Appraisers, 18th Advanced Business Valuation Conference, New Orleans, LA, 1999.

 

Brinig, B. P. and Wagner, M. J., Commercial Damages:  A Case Study on Lost Profits, American Institute of CPAs, Advanced Litigation Services Conference, Tempe, AZ, 1998 and Atlanta, GA, 1999.

 

Brinig, B. P., Value of Owner’s Services:  Theory and Practice, California CPA Education Foundation, Business Valuation Conference, Los Angeles, CA, 1998.

 

Brinig, B. P., The Accounting and Financial Expert:  Developing, Documenting, Presenting and Defending Your Opinion, American Institute of CPAs, Nat’l Conference on Fraud, Las Vegas, NV, 1998; American Society of Appraisers, Advanced Business Valuation Conference, Memphis, TN, 1996..

 

Brinig, B. P. and Athy, R. K., The Business Appraisers’ Perspective on the Eminent Domain Process, CLE International, Eminent Domain Conference, San Diego, CA, 1998.

 

Brinig, B. P., Tax Aspects of Marital Dissolutions, California Center for Judicial Education and Research, San Diego, CA, 1998.

 

Brinig, B. P. and Friedman, C. H., Corporations Code Section 2000:  Special Valuation Rules and Considerations, California Society of CPAs, Business Valuation Conference, 1998.

 

Brinig, B. P., Jointly Retained Business Appraisers,  The Witness Chair, Winter 1996, Issue 5.

 

Instructor, American Institute of CPAs, Business Valuation Program, course title: NBV-7 The C.P.A. Valuator - Expert Witness, 1996 to 1999.

 

Brinig, B. P., Calculating Net Income Available for Support, California Center for Judicial Education and Research, 1996.