When business valuations are performed by a Certified Valuation Analyst (CVA), they have the backing of an experienced Certified Public Accountant (CPA) who is educated beyond the extensive CPA training. Dale N. Capone is the highly experienced CPA/CVA at J.L. Cohen & Associates, Ltd. His credentials as an expert witness in divorce proceedings, shareholder disputes, and other business litigation/support venues in Pennsylvania and New Jersey  courts to ensure the credibility of his analyses.

A CVA means that the CPA has proven experience and knowledge in business valuations enhanced by the NACVA required education, and is considered worthy of the CVA title awarded by the National Association of Certified Valuation Analysts (NACVA). To achieve this status, the CPA must be state registered and a member of the local CPA society or American Institute of Certified Public Accountants (AICPA). CVA certification mandates at least 40 hours of continuing professional education yearly and adherence to the ethical standards of the profession. A further requirement of the NACVA is at least 36 hours, in a three year period of further education in areas related to business valuations and litigation support.

A CPA’s background in financial analysis, tax planning, auditing, and accounting for small businesses, provides the support the CVA uses to deal with the complexities of business valuations services. The CVA is the perfect marriage of the public accounting profession and the needs of businesses, estate planners, and individuals.


   Buy/Sell Agreements

   Estate and Gift Taxes


   Gifting Programs

   Distribution of Business

   Dissenting Shareholder Actions

  • Partner Disputes

  • Divorce Proceedings

  • Mergers - Acquisitions

  • Split-ups or Spin-offs 

  • Succession Planning

Any important business and/or litigation support situations will benefit from the services of a Certified Valuation Analyst. If you require a clear and accurate evaluation of your business, contact Dale Capone at