Bruce Roher CPA, CA, CBV, CFE, CFF

I am a Partner at Fuller Landau and practice leader of our Business Valuations group. I have over 35 years of experience in business valuations and litigation support. I am proud to be recognized as a leading expert in my field providing objective and credible reports and expert testimony.

My expertise includes business valuations for family law disputes, income tax, estate and succession planning, shareholder/employee buy-outs, purchase/sale of a business, and shareholder disputes.

I also specialize in fraud and Forensic Accounting investigations, and the quantification of economic damages for cases of breach of contract, breach of fiduciary duty, estate litigation, and loss of profit.

In addition, I serve as the Co-Chair of the Fuller Landau food and beverage committee.

Academic achievements, memberships, and professional designations

• Family Law Arbitration Course, ADR Institute of Ontario
• Interdisciplinary Collaborative Practice Skill Training
• Certified in Financial Forensics by the American Institute of Certified Public Accountants [Formerly Designated Specialist in Investigative and Forensic Accounting]
• Certified Fraud Examiner
• Chartered Business Valuator
• Member, CPA Ontario
• Member, CPA Canada
• University of Toronto: Bachelor of Commerce

Community initiatives and organizations 

• Member, Maple Downs Golf and Country Club

Fuller Insights

• “COVID-19: How Strong Are Your Company’s Internal Controls?” (Fuller Insights, April 22, 2020)
• “COVID-19: The Rise in Cyber Fraud” (Fuller Insights, April 18, 2020)
• “Understanding Redundant Assets” (Fuller Insights, August 12, 2019)
• “Why Income Analysis is Important in a Divorce” (Fuller Insights, June 10, 2019)
• “4 Estate Planning Considerations for Every Business Owner” (Fuller Insights, February 5, 2018)
• “Business Valuation Advice: 8 Factors Quantifying Minority Discounts” (Fuller Insights, November 27, 2017)
• “Hot-Tubbing in Cross-Border Litigation” (Fuller Insights, September 19, 2017)
• “3 Ways a Spouse May Attempt to Reduce Income to Lower Support in Matrimonial Matters” (Fuller Insights, September 18, 2017)
• “How Business Valuations Help You Maximize Profit When Selling Your Business” (Fuller Insights, August 7, 2017)

Publications 

• “The Flow of Information – Accounting Records to Financial Statements” (included in presentation to the Law Society of Ontario, May 2019)
• “Paying the Price for Failing to Produce Disclosure” (The Lawyers Weekly, 2016)
• “Electronic Production Emphasized in Recent Case: Camino Construction Inc. v. Matheson Constructors Ltd.” (Law Times, 2015)
• “Value Added: Mudronja v. Mudronja” (Money & Family Law, 2015)
• “What Family Law Lawyers Need to Know About Joint Retainers and Unique Ways to Use Your Valuator” (The Six-Minute Family Law Lawyer, 2014 LSUC Conference)
• “Get It In Writing” (co-authored with Howard Joffe for Bakers Journal, 2013)
• “How to Increase Business Value” (Bakers Journal, 2013)
• “Selling to Management” (Bakers Journal, 2013)
• “Proof of Actual Damages Required in Passing-Off Case” (Law Times, 2013)
• “Leaving a Business to the Next Generation of Your Family” (Bakers Journal, 2012)
• “Valuation of a Bakery” (Bakers Journal, 2012)
• “Catch Me If You Can” (FamilyLawyerMagazine.com, 2012)