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Mark Kohn, CPA, CFE, CVA, ABV,CFF
Forensic Accountant

Mark Kohn Accountancy Corp.
5900 Wilshire Blvd, Suite 2600 | Los Angeles, CA 90036
Tel: 323-330-0545 | E-mail: mark@kohncpa.com

Mark Kohn - Qualifications


Certifications and credentials

1984 - CPA Certified Public Accountant
1994 - CVA Certified Valuation Analyst (National Association of Certified Valuation Analysts)
1999 - ABV Accreditation in Business Valuation (American Institute of Certified Public Accountants)
2002 - CFE Certified Fraud Examiner (Association of Certified Fraud Examiners)
2008 - CFF Certified in Financial Forensics (American Institute of Certified Public Accountants)

Publications authored:

How They Stash the Cash A guide to finding income hidden by a spouse during divorce
 - Author of the book, published by Sourced Media Books, 2012.


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Excess Earnings Method - Strengths and Weaknesses
 - Chapter 8 of the book, Valuing Professional Practices and Licenses  - A Guide for the Matrimonial Practitioner, Third Edition, Ronald L. Brown, Editor, published by Aspen Publishers, 2011.
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Using Ratios to Find Hidden Income
 - Valley Lawyer, A Publication of the San Fernando Valley Bar Association, April 2011.
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Should the excess earnings being capitalized be pre-tax or after-tax?
 - State Bar of California - Family Law News, Issue 4, 2010.
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Valuation of High-end and Unusual Inventory
-The Valuation Examiner - The Bimonthly Magazine for the National Association of Certified Valuation Analysts, May / June 2009.
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Goodwill of the Superstar Within the Excess Earnings Methodology
- The Valuation Examiner - The Bimonthly Magazine for the National Association of Certified Valuation Analysts, November / December 2006
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The Standard of Value in Divorce Business Valuations
- Association of Certified Family Law Specialists, Spring 2005
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Unreported Income and Hidden Assets
 - Chapter 5 of Forensic Accounting in Matrimonial Divorce published by R.T. Edwards, 2005

Reasonable Compensation in the Valuation of Professional Practices and Small Businesses
 - The Valuation Examiner - The Bimonthly Magazine for the National Association of Certified Valuation Analysts, March/April 2004
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Techniques for Discovering Unreported Income
 - State Bar of California - Family Law News, Summer 2003
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Real estate investors and support calculations
 - Association of Certified Family Law Specialists, Spring 2002
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The Valuation of Leasehold Improvements
 - State Bar of California - Family Law News, Fall 2001
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The Difference between Gross Income and Gross Cash Flow
 - Association of Certified Family Law Specialists, Summer 2001
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Goodwill and the Elderly Businessperson
 - State Bar of California - Family Law News, Summer 2000

Personal Service Goodwill and the Double-Dipping Controversy
 - State Bar of California - Family Law News, Spring 1999

Minority Discounts in Family Law Cases
  - State Bar of California - Family Law News, Fall 1998

Unreported Income and Hidden Assets
  - Los Angeles County Bar Association, Spring 1997
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A Theoretical Basis for Using Three Months Gross to Determine the Goodwill of Professional Practices
  - State Bar of California - Family Law News, Spring 1995

Common Errors in Business Valuations
  - LA County Bar Assoc. 1995 Family Law Reference Book
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How CPAs Analyze Financial Statements in Dissolution Cases
  - State Bar of California - Family Law News, Spring 1994

Gray Areas in Business Valuations
  - Los Angeles County Bar Association, Fall 1993

Gray Areas in Gross Income Calculations
  - Los Angeles County Bar Association, Spring 1993