As valuation services become more and more commoditized, organizations dealing with financial reporting requirements, tax and other complex valuation issues find that providers offering only valuation services can place them at risk. CPA firms are prohibited from providing valuation services to their audit clients, so where do you turn? The vast majority of companies are looking for financial services firms that deliver fully integrated solutions.

In addition, emerging business trends are driving valuation concepts. Companies are increasingly relying on compensation strategies tied to equity value. From traditional stock options plans and warrants to phantom stock arrangements.

AC Lordi understands the complexities involved and can work quickly to implement effective solutions. Our professionals constantly monitor changes in the regulatory environment and consistently provide valuable input to the accounting standards boards that develop implementation guidance and financial reporting rules with valuation implications. AC Lordi understands not only the valuation issues, but also the business strategies behind them. We believe that valuation services should add value, not just determine it. We understand that a valuation does not occur in a vacuum. Instead, it must be consistent with, and part of a client’s current needs and long-range business plans. AC Lordi also has extensive relationships with audit firm that will ultimately review the work.

Our Valuation services include the valuation of business enterprises, intangible and tangible assets, liabilities and securities including derivative instruments for such purposes as:


  • Purchase Price Allocations (ASC 805)
  • Impairment Testing (ASC 350 and ASC 360)
  • Equity-based Compensation (ASC 718)
  • Bifurcation of Convertible Securities (ASC 470)
  • Embedded Derivatives (ASC 815)
  • Private Equity Portfolios (ASC 820)
  • Fresh Start Accounting (SOP 90-7)


  • Purchase Price Allocations (IRC 1060, IRC 338(h)(10)
  • Equity-based Compensation (IRC 83, IRC 409A)
  • NOL Limitation Analyses (IRC 382)
  • Transfer Pricing (IRC 482)
  • Legal Entity Valuations
  • Estate and Gift Tax Purposes
  • Charitable Contributions

Our professionals come from a variety of business backgrounds, including Big Four public accounting, investment banking, consulting, and industry. We draw from a depth of experience serving a diverse range of clients and work closely with our firm’s accounting and finance consultants throughout the valuation process.

Meet Our Experts

Andrew Wiest, ASA

Director, Valuation

Andy has 25+ years of experience in the valuation and appraisal of business enterprises, intangible assets, liabilities, and securities for financial reporting purposes such as purchase price allocations, impairment testing and equity compensation, including the analysis of complex capital structures. He also has prepared numerous valuations for other purposes such as mergers and acquisitions, leveraged buy-outs, recapitalizations, litigation support, dissenting stockholders’ actions, estate planning and ESOPs. Prior to joining AC Lordi, Andy held practice leadership positions at several national accounting and valuation firms including Grant Thornton, KPMG, and Smart Devine.

Phone: 610-455-2074
LinkedIn Profile: