Author: Bruce Roher

COVID-19: The Rise in Cyber Fraud

Bruce Roher • April 28, 2020
Bruce RoherThe Canadian Anti-Fraud Centre (CAFC) issued a bulletin on March 18, 2020, alerting the public to fraudsters exploiting COVID-19 to facilitate fraud and cyber crime.[1] This comes in the form of fraudulent emails sent to unsuspecting Canadians who are being inundated with information about COVID-19. It is important for your company’s employees to ... Read More

COVID-19: How Strong Are Your Company’s Internal Controls?

Bruce Roher • April 22, 2020
Bruce RoherThe COVID-19 pandemic has led to an unprecedented number of Canadians working remotely. With this shift, an organization’s internal controls can become lax either intentionally or unintentionally. Softening employee oversight or granting sweeping authority can result in fraud. It is now more important than ever to keep an eye on your organization ... Read More

Understanding Redundant Assets

Bruce Roher • August 12, 2019
Bruce RoherWhen assessing the value of a business, it’s important to be able to understand and identify redundant assets. Even though redundant assets are often misunderstood, such assets can have a material impact on the value of the business. ... Read More

Why Income Analysis is Important in a Divorce

Bruce Roher • June 10, 2019
Bruce RoherIn a divorce, it is necessary to understand the income levels of the spouses for purposes of determining the amount of child and spousal support. Business ownership can often complicate this assessment because a business owner has an opportunity to pay personal expenses and also may leave funds in a business that could otherwise be ... Read More

What You Need to Know About Income Statement Normalization Adjustments

Income Statement Normalization Adjustments
Bruce Roher • April 26, 2019
Bruce RoherWhen it comes to the value of your business, “Normalization” of income is a first step in the determination of an accurate valuation, taking into account fluctuations in revenue, expenses, gross profits, and industry trends. Normalization adjustments are essential to adjust non-recurring items and to reflect normalized levels of revenue ... Read More