AMANDA CAPÓ 

CERTIFIED PUBLIC ACCOUNTANT/ ACCREDITED IN BUSINESS VALUATION/CERTIFIED IN FINANCIAL FORENSICS/ CHARTERED GLOBAL MANAGEMENT ACCOUNTANT, CERTIFIED FRAUD EXAMINER, CERTIFIED VALUATION ANALYST, CERTIFIED ARBITRATOR, CERTIFIED NEUTRAL EVALUATOR, CERTIFIED MEDIATOR


SUMMMARY OF QUALIFICATIONS
An accomplished Certified Public Accountant/ Accredited in Business Valuation/ Certified in Financial Forensics/Chartered Global Management Accountant, Certified Valuation Analyst, Certified Fraud Examiner, Certified Arbitrator, Certified Mediator and Certified Neutral Evaluator. As of the University epoch received the recognition for being the highest grade, Summa Cum Laude. Member of the American Institute of Certified Public Accountants (AICPA), American Arbitration Association as Arbitrator and Mediator, The Association of Certified Fraud Examiners, National Association of Certified Valuation Analysts (NACVA), the AICPA Business Valuation/Forensic and Litigation Services Division and the PR Society of CPA. Amanda has been qualified as Expert Witness in the State and Federal Courts.

BUSINESS VALUATION SERVICES
Performed business valuations related to the Small Business Administration (SBA) guaranty bank loan in conformity with SOP 50-10 5(E).

Performed business valuations, among others: Free Standing Ambulatory Surgical and Emergency Centers; Full Service Restaurants; bulk lubricating oils; pet stores; medical laboratories; sleep disorders laboratories; communications re-sellers; Drug stores; meat markets; die casting manufacturing; Certified Public Accountants Practices; Insurance Agency; fast pizza restaurants; wholesalers distributors; retail; computer system design and information technology; fast food industry (franchisor) and franchisees stores; medical offices; self-storage warehouse; real estate investment; dealers electrical supplies; cemeteries; packaging; hotels; construction companies; home and hospice health care; commercial equipment for restaurants and kitchens distributor; electrical contractors or other wiring installation contractors; security services; hospital equipment and supplies merchant wholesaler; plumbing heating and air conditioning contractors; cable TV and Internet Installation Services; Wholesale brand shirts; Transport, storage, packaging and crating; Medical and Hospital Equipment and Supplies Merchant Wholesalers; Firearms Store; Convenience stores; Real Estate Management; Veterinary Hospital.

Qualified Business Valuation Case Analyst Grader for the International Association of Consultants, Valuators and Analysts.

FORENSIC LITIGATION SUPPORT SERVICES
Performed Business Valuation Services and Litigation Support among others for Buy/Sell, Marital Dissolution, Inheritance, Corporate Economic Losses, Extended Overhead, Minority Stockholder Dispute, Employment Discrimination, Fraud cases, Business Interruption, wrongful death and disability cases.

Successfully provided expert testimony in Economic loss, Business Valuation and Reduction in Force) cases presented in the Federal District Court of Puerto Rico before a Jury and the Honorable Judge.

Successfully provided expert testimony in cases related to Economic loss; Business Valuation and Fraud cases presented in Puerto Rico courts before the Honorable Judge.

Provided services in the development and evaluation of the estimated economic losses of product liability. Case presented by twenty plaintiffs and another Class Action case related to 800 coffee growers.

Provided services in the development and evaluation of estimated extended overhead economic loss in construction related cases.

Appointed Special Commissioner and “Contador Partidor” of various cases, including liquidation of inheritance estates, community properties in divorce and for stockholders' disputes, by various Honorable Judges of the Puerto Rico courts.

Several of the cases successfully resolved using Mediation techniques.

Successfully provided expert testimony (Employment Discrimination case) presented in the Puerto Rico State Court before the Honorable Judge.

Successfully provided expert testimony (Eminent Domain-Inverse Condemnation in Regulatory Takings-Economic Loss) presented in the Puerto Rico Court before the Honorable Judge. CPA Capó applicable methodology accepted on appeal.

Successfully provided expert testimony in court related to a disability case.

Appointed as Arbitrator by the Honorable Judge in a breach of contract case.

Appointed as Courts Appraiser (Corporate Stocks Valuator’s Expert Witness) by the Honorable Judge related to a Stockholder Dispute.

Appointed as appraisal expert to value a corporate stock, by the Honorable Judge related to a minor heiress, inheritance liquidations and stockholders’ dispute.

Performed an economic analysis in a Dissolution and Liquidation of a partnership - Patent and Royalties related. (Partners Dispute).

Provides mediation services to the USDA Rural Development Area Office II.

Provides Arbitration and Mediation Services for the International Center for Dispute Resolution, Division of the American Arbitration Association.

Provided Litigation Support Services and Forensic Investigations Services to the Commonwealth of Puerto Rico's Justice Department- Federal Litigation's Division, General Litigation Division, Office of the Comptroller's of PR related matters Division, and Economic Crime Division.

SYSTEMS AND INTERNAL CONTROLS
Provided services to the Government of Puerto Rico and the Private Sector. Services included review and evaluation of the accounting systems to identified internal control weaknesses in order to prevent material misstatements and irregularities.

GOVERNMENTAL and FRAUD INVESTIGATIONS
Successfully completed Municipal Tax investigations. Successfully completed fraud investigation and reporting as part of prosecutor’s investigation.

FINANCE
Directed in a soft drink Industry the Financial Planning and Budgeting Functions. Did the entity's forecasting and special projects including Income Tax investigations, Marginal Contribution Analysis, Break-even Analysis. Implemented Inventory Control Systems for Fraud and Irregularities Detection.

AUDITING
Worked for US international CPA firms as well as Local CPA firms. Participated among others in audits and consulting of Government, Non-Profit Organizations, Hotels, Universities, Manufactures, Retail, Wholesale, Service, Insurance and Construction Industries.

PROFESSIONAL EXPERIENCE
Worked for the following entities among others: Peat, Marwick, Mitchell & Co. (KPMG) -Audit Department; Private Industries; Price Waterhouse & Co.-Consulting Department; Government, and then my own CPA Practice.

CONTINUING PROFESSIONAL EDUCATION
As per Law and Professional Certifications requisite, in addition the PR CPA Society, among others:

Attended United States Conferences of Business Valuations, Litigation Support Services, Forensics Investigations sponsored by the American Institute of Certified Public Accountants; among the topics included: Personal and Corporate Economic Loss Analysis, Business Interruption, Forensic Investigative Technique, Data Research, CPAs in Alternative Dispute Resolution; the Federal Rules of Civil Procedures-Rule 26 and Business Valuation Standard # 1, Health Care Industry seminars.

Attended United States Conferences of Business Valuations and Fraud Investigations by the National Association of Certified Valuation Analysts; Business Valuation Resources, LLC and the American Institute of Certified Public Accountants among the courses taken are Discounts/ Capitalization rates, Valuation Discounts and Premiums, Business Valuations Fundamentals, Techniques and Theory, Accepted Methods; Reporting requisites under NACVA standards, industries specialized seminars among others, related to the Health Care Industry such as Home and Hospice Care and Medical Practices, Pharmacy valuation, Valuing Dialysis Clinics.

Attended Mediation Courses: the Instituto para la Solución de Conflictos, School of Law Inter-American University in Puerto Rico, as a prerequisite for the Certification as per Puerto Rico Supreme Court Rule Num. ER 98-5. Continuing education seminars as a requisite for the certification.

Arbitration Courses: As an annual requisite of the American Arbitration Association.

Attended United States and Puerto Rico Annual Fraud Courses by the Association of Certified Fraud Examiners including among others: criminology, investigation techniques, check fraud, interrogatories, legal elements, ethics, and financial transactions.

PROFESSIONAL ACTIVITIES
Speaker in Seminars: Business Valuations Webinar on June 17, 2023 for the Puerto Rico CPA Society-Rio Piedras Chapter; Business Valuations on December 7, 2019 (PR CPA Society); Litigation Support Services (PR CPA Society May 26, 2012, September 29, 2012; October 10, 2012); Business Valuations in Litigation Support (PR CPA Society August 8, 2013); Advance Forensic Techniques for Accountants (May 31, 2011 and 2012), Fraud Investigations, Fraud Examinations and Forensic Accounting (PR CPA Society September 15, 2012, October 12, 2013, December 20, 2013); Business Valuations, AICPA Business Valuation Standard # 1 “Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset” among others: AICPA Business Valuation Standard # 1 (PR CPA Society October 27, 2007; May 13, 2008; October 10, 2012); How to increase the value of a Business (PR CPA Society August 20, 2011); PR CPA Society speaker: “Proving Lost Profits and Economic Damages” October 18, 2014; PR CPA Society speaker: “The ABC of Business Valuations” on November 15, 2014; “Fraud Deterrence and Investigation Tools” September 8, 2018 PR CPA Society; “Basic accounting applicable to fraud schemes, tools for the prosecutors” September 7, 2018 PR Justice Department; Basic Accounting principles and Business Valuations for Judges, February 12, 2016.

Speaker on June 17, 2023 Webinar “Business Valuations” the CPA Society-Río Piedras Chapter

Speaker on September 8, 2018 seminar: “ Fraud Deterrence and Investigation Tools” to the CPA Society-Río Piedras Chapter.

Speaker on October 19, 2018 seminar: “The ABC in Business Valuations”. To the CPA Society-Ponce Chapter.

Speaker on May 28, 2015 at the PR CPA Society Internal Auditor’s Annual Conference on Fraud Deterrence.

Speaker at the PR CPA Society Fraud Annual Conferences on December 8, 2011; January 16, 2018.

Speaker on October 18, 2018 in honor of the International Conflict Resolution Day “Diversity and Future Focus Practice: American Arbitration Association-Miami, Florida office “

Speaker to Faculty and Students in the InterAmerican University, San Germán, Puerto Rico on Fraud Deterrence on March 14, 2018.

Speaker to the University of Puerto Rico Bayamón Students on Fraud Deterrence on February 2, 2018.

Speaker on seminar to lawyers on economic loss calculations; Early Neutral Evaluation, among others Department of Justice, Puerto Rico CPA Society; 2001 International Alternate Dispute Resolution Convention in PR; Association of Trial Lawyers; Puerto Rico Venture Forum and the Brokers Association in Mexico City;

Speaker for the PR Chamber of Commerce February March 21, 2012 on How to increase the value of your business, AICPA Business Valuation Standard # 1 and Business Methods.

Speaker on March 23, 2012 related to Forensic Procedures to the members of the PR Association of Internal Auditors; Speaker on May 22 and June 14, 2012 related to Business Valuation to bankers for the PRSBTDC.

Speaker on April and May 2015 to bank managers on Analysis of Financial Statements and Business Valuations.

Speaker on May 26, 2012, September 29, 2012, October 6, 2012 and related to Litigation Support and the Standard of Valuation # 1 of the AICPA to the PR Society of CPA on October 9, 2012. Participated on June 2012 as part of the Jury Panel for SBTDC InnoVenture Competence.

Speaker at the annual conference of the Association of Internal Auditors related to Financial Statements Fraud Schemes on September 21, 2012.

Participated as lecturer for the Alternate Dispute Resolution Institute of the Inter American University School of Law teaching the Early Neutral Evaluator Course and Mediation Workshops.

Speaker for the Puerto Rico Judicial Academy of the PR Courts Administration on business valuations issues in the workshop “Liquidación de Bienes Gananciales y de la Comunidad Post-ganancial” on June 17, 2006; May 11, 2007 and May 9, 2014. Also, in April 19, 2013 and September 20, 2013 as lecturer on the application and understanding of basic accounting related to financial complicated Child Support cases. In February 12, 2016 speaker in the Judicial Academy for Judges “Basic accounting principles and the Business Valuation process, including the difference between opinions: Calculation of Value and Conclusion Value.

Participated as lecturer for the Inter American University School of Law, Continuing Legal Education Division, of courses related to construction extended overhead, distribution of property in divorce, economic losses, and business appraisals. Courses included explanation of the CPA as a mediator and arbitrator in commercial disputes.

Participated as a part time professor for the Inter American University in all accounting related courses and for the Administration & Commercial Graduate School teaching Managerial Accounting.

Participated in 2007 for the Puerto Rico Chamber of Commerce as panelist in “A Screening of your Business”, evaluating business on how to increase the business value.

Participated, on April 5, 2002 in the First Symposium on Evidence Law and the Expert Witness, sponsored by the Inter American University School of Law, as lecturer for the Construction Area exposition.

Participated during 2010, 2012 as lecturer for the Small Business and Technology Development Centers (SBTDC)-“Business Valuation and How to Increase the Value of Businesses” and Business Valuation Methodologies.

Participated as lecturer for the Association of Certified Fraud Examiners, PR Chapter on Financial Statement Fraud Investigations.

Participated as lecturer for government employees, PR Society of CPA, PR Internal Auditors Association, related to disbursements, income and financial statement fraud schemes and the controls for their prevention.

Participated as speaker at NACVA's Mexico City Business Valuation conferences to the Broker/Dealers Association.

Participated as speaker at the XV and XXII Annual Conference of the Department of Justice September 2002 on Business valuations and on September 2011 lecture related to CPA Expert Witness and the valuation of economic losses.

Participated as speaker at the 2001 Alternate Dispute Resolution International Convention. “The CPA, CVA, CFE, ENC, MC as a Neutral Evaluator in ADR processes”

Participated as Commercial Panel Member of the American Arbitration Association. Participated as lecturer in the round table “Mediation, Diversity and Future Focus Practice- October 18, 2018”.

Past President of the Mediation and Arbitration Committee the PR Chamber of Commerce

1998 Inter-American University Faculty Recognition for participating as speaker at the Mexico Business Valuation Conferences.

Recognition as Outstanding Member in 2002 by the National Association Certified Valuation Analysts. NACVA publication “The Valuation Examiner” of the Oct/Nov 2001 edition and at the 2002 Annual Conference in San Diego received the NACVA Outstanding Member Award.

Annual Conference Planning Committee for NACVA 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017.

Participated as Accounting Professor (part time basis), at the Inter-American University teaching courses of Auditing, Advanced Accounting, Managerial Accounting, Cost Accounting, Accounting Theory, Governmental Accounting, and Professional Ethics.

PUBLICATIONS
Business Valuations: a new area of specialty for CPA. Puerto Rico Society of CPA bimonthly Publication -"El CPA" February 1998-year 11/Vol.2

Professional help for the business valuation: The CVAs’. Puerto Rico Chamber of Commerce Publication, “Comercio & Producción. July 1998 Vol.1 No. 3

El CPA y los métodos alternos para la solución de conflictos. Web Page Tribunal de Justicia-Negociado de Métodos Alternos para la Solución de Conflictos. (www.tribunalpr.org) Noviembre 2000.

El CPA como Mediador: El Nuevo Día Sección de Negocios del Domingo Foro Empresarial, 27 de abril de 2001

El CPA y los métodos alternos para la solución de conflictos Puerto Rico Society of CPA bi-monthly Publication -"El CPA" December 2001/January 2002 year 14/Vol.11

¿Pérdida de ingresos y/o pérdida en el valor del negocio? Puerto Rico Society of Lawyers Publication- Revista Ley & Foro Colegio Abogados de Puerto Rico year 2 Num. 2

La valoración de intangibles y su relación con las estadísticas. Puerto Rico Society of CPA bimonthly Publication -"El CPA" April/May 2004/ year 17/Vol.5

Understanding Business Valuation Part 1. Puerto Rico Society of CPA bimonthly Publication -"El CPA" June/July 2004/ year 17/Vol.7

Understanding Business Valuation Part 2- The Cost of Capital. Puerto Rico Society of CPA bimonthly Publication -"El CPA" October/November 2004/ year 17/Vol.10

Understanding Business Valuation Part 3 The first interview with the client. Puerto Rico Society of CPA bimonthly Publication -"El CPA" June/July 2005/ year 18/Vol.7

Loss of Income, Loss of Business Value or Both. Puerto Rico Society of CPA bimonthly Publication -"El CPA" April/May 2005/ year 18/Vol.5

Statement on Standard for Valuation Services # 1, Valuation of a Business, Security, Business Ownership Interest, or Intangible, Interpretation No. 101 Scope of Applicable Services. Puerto Rico Society of CPA Publication-"El CPA" January/February 2008/ year 21/Volume 2

Forensic Investigations in Divorce PR Society of CPA Publication-"El CPA" February 2013/ year 26/Volume 1.

El Nuevo “Statement on Standards for Forensic Services” (SSFS # 1). “El CPA” Facebook year 2020.

PROFESSIONAL AFFILIATIONS
Member of the American Institute of Certified Public Accountants (AICPA)
AICPA Member of the Business Valuation and Forensic Services Division
Panel Member of the American Arbitration Association (AAA) Commercial Panel- Mediation.
Member of the National Association of Certified Valuation Analysts (NACVA)
Member of the PR Society of CPA
Member of the Association of Certified Fraud Examiners
Member of the AICPA Forensic and Valuation Services Division
Founder of the Puerto Rico Chapter of Certified Valuation Analysts in 1996.
Member of the National Association of Certified Valuation Analysts (NACVA). Some year’s member of the Annual Conference-Litigation Support Committee.
Past Board Member of the Fraud Deterrence Board and FDB liaison of the NACVA Standards Committee; Reviewer of Economic and Business Valuation Courses of the National Association of Certified Valuation Analysts (NACVA)and the Mentors Roster.
Past Member of the Legislation Committee of the PR CPA Society
PR Society of CPA: President and Founder of the Business Valuation/Forensic Committee. President (2007-2008; 2011-2012; 2012-2013).

LICENSES & ACCREDITATIONS
Certified Public Accountant License # 1382
Accredited in Business Valuation Cert. # 2754 of the American Institute of Certified Public Accountants (AICPA)
Certified in Financial Forensics Cert. # 249 of the American Institute of Certified Public Accountants (AICPA)
Chartered Global Management Accountant of the American Institute of Certified Public Accountants (AICPA) # 110008616
Certified Valuation Analyst Cert. # 96-309 of the National Association of Certified Valuation Analysts (NACVA)
Certified Fraud Examiner of the Association of Certified Fraud Examiners
Certificate of Educational Achievement in Business Valuations (AICPA)
Certificate on Compliance-NACVA Quality Enhancement Peer review program (1998; 2001; 2003; 2006; 2010; 2012; 2015; 2021;2023)
Qualified Business Valuation Case Analyst Grader for the International Association of Consultants, Valuators and Analysts.
Alternate Dispute Resolution:
-Certified Neutral Evaluator #E-0004
-Certified Mediator # M-0039
-Certified Arbitrator #A-0075
Certifications under the Puerto Rico Supreme Court -Rule #ES 98-5
American Arbitration Association Commercial Panel Mediator International Panel CTL # 151831.


WHERE TO BE REACHED Telephone (787) 289-7821 www.amandacapo.com
E-mail: amandacapo@live.com