Bruce is a partner at Fuller Landau, and practice leader of our Business Valuations group. With over 35 years of experience in business valuations and litigation support, he is recognized as a leading expert in his field.

Bruce’s 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. He also specializes 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.

With a reputation for unassailable integrity, objectivity, and a commitment to exceeding client expectations, Bruce is highly respected within the Canadian legal community. Bruce has the unique ability to work closely with his clients to clarify highly complex issues.

At Fuller Landau, Bruce is a member of the Management Committee, Marketing Committee, and Growth Committee. He is also Co-Chair of the Food and Beverage Committee. Outside of the office, Bruce enjoys spending time with his family, travelling, and playing golf.

Academic Achievements, Memberships and Professional Designations

  • Family Law Arbitration Course, ADR Institute of Ontario – 2013
  • Interdisciplinary Collaborative Practice Skill Training – 2005
  • Certified in Financial Forensics by the American Institute of Certified Public Accountants (CFF) [Formerly Designated Specialist in Investigative and Forensic Accounting] – 2000
  • CFE Designation – 1995
  • CBV Designation – 1992
  • CPA Designation – 1982 
  • Bachelor of Commerce, University of Toronto

Community Initiatives/Community Organizations 

  • Member – Finance & Budget Committee, Maple Downs Golf and Country Club
  • Co-Chair, Fuller Landau Food & Beverage Committee
  • Member, Fuller Landau Management Committee
  • Member, Fuller Landau Growth Committee
  • Member, Fuller Landau Marketing Committee


Bruce Roher

CPA, CA•IFA, CBV, CFE, CFFPartner, Valuations 416-645-6526

Practice Areas

  • Valuations
  • Damages Quantification
  • Forensic Accounting


  • Food and Beverage
  • Retail and Consumer Products
  • Real Estate and Construction
  • Information Technology
  • Finance and Insurance
  • Professional Services
  • Manufacturing and Distribution
  • Entertainment and Communications

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Recent Posts by Bruce

Understanding Redundant Assets

Bruce Roher • August 12, 2019

When 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.

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Why Income Analysis is Important in a Divorce

Bruce Roher • June 10, 2019

In 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

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Income Statement Normalization Adjustments

What You Need to Know About Income Statement Normalization Adjustments

Bruce Roher • April 26, 2019

When 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 revenues and expenses that are expected

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