Potential Challenges To Opposing Expert’s Valuation Report-Income Approach (Part 1 of 3)

Pursuant to the Statement on Standards for Valuation Services #1 issued by the American Institute of Certified Public Accountants (AICPA), the Internal Revenue Service Revenue Ruling 59-60,  1959-1 CB 237, and Miller v. Miller, 705 S.E.2d 839 (2010) “In developing the valuation, the valuation analyst should consider the three most common valuation approaches:

Income (Income-based) approach
Asset (Asset-based) approach or cost approach
Market (Market-based) approach.” 1

“Although the asset approach can be used in almost any valuation, it is seldom used in the valuation of operating companies…The value of all tangible and intangible assets is captured, in aggregate, in the proper […]

By |September 26th, 2017|Valuation Services|0 Comments

Expense Report and Purchasing Fraud

This is the third installment in a series of articles describing various ways in which fraudsters are able to “game the system” at your company’s expense. In this installment, we explore different expense reporting fraud schemes that we have encountered in the course of our investigations.
The purpose of having employees submit expense reports for reimbursement of corporate expenditures is simple: it provides the company the ability to review and authorize employee spending, leaving the financial risk for improper expenditures with the employee. Similarly, companies institute purchasing controls to mitigate the risk that employees will purchase goods and services for personal […]

By |August 1st, 2017|Fraud and Forensics|0 Comments

IAG Forensics & Valuation Recognized by Daily Report Readers


The Attorneys have voted! We are pleased to announce that we were voted “Best Of 2017” in two categories by readers of the Daily Report. IAG Forensics & Valuation finished in the “Top 3” as Forensic Experts and Forensic Accounting Firms.

By |June 26th, 2017|IAG Bulletins|0 Comments

What You Need To Know About The DRFA

Russ Thornton, of Wealthcare For Women, details all you need to know about preparing The Domestic Relations Financial Affidavit for your divorce. Click here to read the article.

By |May 15th, 2017|Divorce Services|0 Comments

Laurie Dyke Interviewed By Richard Belcher

Laurie Dyke was interviewed by Richard Belcher of WSB Channel 2 concerning the recent Dekalb County Audit Report. The interview was aired March 24th, 2017 at 6PM. Visit our YouTube page to see the video.


By |April 18th, 2017|IAG Bulletins|0 Comments

Personal Use of Non-Profit Funds – PayPal Fraud


This is the second installment in a series where we look at the various fraud schemes available to those who might do you or your business harm.

Technology is constantly evolving as industry experts find new and improved ways to do things.  They have brought us banking by phone, transfers via texting, and mobile payments by Square.  Even before these technologies became globally available, we were making on-line payments using service providers such as PayPal, SecurePay and Authorize.Net. As technology has evolved, the question you need to ask is–have my internal controls evolved, as well?

Take PayPal, for instance.  PayPal provides individuals […]

By |April 5th, 2017|Fraud and Forensics|0 Comments

Factors That Affect Equitable Distribution of Business Interests

Halpern Case Revisited

By: Maty Varon

One of the landmark cases in Georgia Family Law is Halpern v. Halpern, 352 SE 2nd, 753.  The case analyzes if the increase in value in an entity was caused by market forces (passive) or marital efforts (active participation).  The answer to this question dictates the extent to which the non-owner spouse is entitled to an equitable distribution.  There are important factors beyond Halpern that need to be considered and analyzed by the financial expert which will assist legal counsel in making their argument.

Let’s assume husband started a business prior to the marriage, or acquired the […]

By |March 23rd, 2017|Legal News and Views|0 Comments

Cobb County Elder Abuse Case Still Making Headlines

Even though two years have passed since Jeff and Joseph Carr were convicted of stealing millions of dollars from elderly Cobb County woman, Frances Perkins, their case is still being mentioned in the local newspaper. On February 25th, the AJC published an article describing this case and explaining why so many lawmakers are advocating for new ways to help protect seniors from this type of financial exploitation and abuse. IAG is grateful to have been a part of something that will, hopefully, generate laws to protect people, like Ms. Perkins, from having to experience such ruthless criminal acts. Read all the details here.

By |March 3rd, 2017|Legal News and Views|0 Comments

A Successful Day of Learning in Cobb!

Sean Ditzel, President of the Family Law Section of the Cobb County Bar Association, recently hosted an almost standing room only all-day CLE event. The large crowd heard from many attorneys and experts in the family law field.  Included in the experts, IAG’s own Dan Branch provided hot tips for countering potential strategic arguments that an opposing counsel could make when looking at minority interests in privately held businesses.  Who knew that pending changes to the Internal Revenue Code (specifically IRC Section 2704) could be so exciting and potentially impact minority interests in the family law arena?   For more information […]

By |February 16th, 2017|IAG Bulletins|0 Comments

Forensic Accounting in Divorce by The New York Times

Even if you don’t have hundreds of millions in assets to go missing, this article can teach you a lot about how money can be hidden.  Learn some of the dark sides of the global offshore financial system that people can use to hide assets in this financial sleuthing article written by The New York Times.

By |January 11th, 2017|Fraud and Forensics|0 Comments