AMANDA CAPÓ 

SUMMMARY OF QUALIFICATIONS

An accomplished Certified Public Accountant / Accredited in Business Valuation, Certified Valuation Analyst, Certified Fraud Examiner, a Certified Neutral Evaluator, Certified Arbitrator and a Certified Mediator, with over twenty-five years experience. The first CPA woman from Puerto Rico to obtain the CVA Certification and at the University epoch received the recognition for being the highest grade, Summa Cum Laude. Member of the American Institute of Certified Public Accountants (AICPA), The Association of Certified Fraud Examiners, National Association of Certified Valuation Analysts (NACVA), the AICPA Management Consulting Services Division and the PR Society of CPA. Has been qualified as Expert Witness in the State and Federal Courts. Received the certification under the Puerto Rico Supreme Court Rule Num. ER 98-5 as Certified Neutral Evaluator, Certified Arbitrator and Certified Mediator. Commercial Panel Member of the American Arbitration Asociation. 

LEGAL LITIGATION SUPPORT SERVICES & VALUATION SERVICES

Performed Business Valuation Services and Litigation Support among others for Buy/Sell, Marital Dissolution, Mergers and Acquisitions (Latin América and Puerto Rico), Economic Losses, Employment Discrimination, Fraud cases, Business Interruption.

Successfully provided expert testimony (Economic loss case) presented in the FEDERAL DISTRICT COURT of Puerto Rico before a JURY and the Honorable Judge. 

Successfully provided expert testimony (Reduction in Force) presented in the FEDERAL DISTRICT COURT of Puerto Rico before a JURY and the Honorable Judge. 

Participated in the development and evaluation of the estimated economic losses of product liability. 

Appointed Special Commissioner by various Honorable State Judges. 

Successfully provided expert testimony (Employment Discrimination case) presented in the PR 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. Methodology accepted in Appeal Court.

Appointed Mediator by the Honorable Judge and successfully solved the liquidation of a community property (Marital dissolution case).

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

Appointed as Business Appraisal Expert Witness for the Courts.

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

Provided Litigation Support 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, Economics Crime Division.

CONSULTING

SYSTEMS AND INTERNAL CONTROLS

Provided services to the Prime Minister's Office in Haiti, Government of Puerto Rico and the Private Sector including the Insurance Industry. Services included review and evaluation of the accounting systems to identified internal control weaknesses in order to prevent material misstatements and irregularities. Evaluated the accounting software and its adaptation to the entities necessities.

MANAGEMENT

As a Consultant assumed all direction as Project Manager helping in interim capacity as Comptroller to organized economic and operational problems. Trained the accounting personnel as needed.

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 in audits of Government, Non-Profit Organizations, Universities, Manufactures, Distribution, Service, Hotels and Construction Industries. 


CONTINUING PROFESSIONAL EDUCATION

As per Law and Profession requisite, among others:

Annually Conferences of Litigation Support Services sponsored by the American Institute of Certified Public Accountants; among the topics included: Personal and Corporate Economic Losses Analysis, Business Interruption, Forensic Investigative Technique, Data Research, Effective Testimony, CPA's in Alternative Dispute Resolution; the Federal Rules of Civil Procedures-Rule 26 and Valuation 

Annually Conferences of Business Valuations by the National Association of Certified Valuation Analysts 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, Being effective in Expert Witness Testimony; Reporting requisites under the Valuation standards. 

Annually Arbitration Courses by the American Arbitration Association.

Annually Mediation Courses from the ADR Institute, 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. Assists to various mediation seminars as a requisite to maintain the certification.

Annually Fraud Courses by the Association of Certified Fraud Examiners and the Investigation Training Institute including criminology, investigation techniques, interrogatories, legal elements, financial transactions.

PROFESSIONAL ACTIVITIES

Puerto Rico speaker on Litigation Support Services (economic loss calculations, fraud investigation, Early Neutral Evaluation and Business Valuations (Among others Department of Justice, Chapter of the Puerto Rico CPA Society, 2001Congreso Internacional de Métodos Alternos (International Alternate Dispute Resolution Convention), Association of Trial Lawyers, Puerto Rico Venture Forum and the Brokers Association in Mexico City.)

Faculty for the Alternate Dispute Resolution Institute of the InterAmerican University School of Law teaching the Early Neutral Evaluator Course 

Faculty lecturer for the Inter American University School of Law Continuing Education Division of courses related to construction extended overhead, distribution of property in divorce, economic losses and business valuation. 

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. 

Lecturer for the Association of Certified Fraud Examiners, PR Chapter

Faculty for OCALARH (PR government agency) of 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 2001 Alternate Dispute Resolution International Convention. "The CPA, CVA, CFE, ENC, MC as a Neutral Evaluator in ADR processes" 

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.

Member of the NACVA's Course Review Committee. 

Advisory Member of NACVA Fraud Deterrence Board.

National Association Certified Valuation Analysts Outstanding member: 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.

Past 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

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 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 

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 bimonthly 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"  Abril/Mayo 2004/ year 17/Vol.5


PROFESSIONAL AFFILIATIONS

Member of the American Institute of Certified Public Accountants (AICPA)
Member of the Commercial Panel of the American Arbitration Association
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 Management Consulting Services Division

Founder of the Puerto Rico Chapter of Certified Valuation Analysts
Past President of the ADR Committee- PR Chamber of Commerce

LICENSES & ACCREDITATIONS 

Certified Public Accountant License #1382 / Accredited in Business Valuation Cert. 2754
Certified Valuation Analyst Cert. # 96-309
Certified Fraud Examiner
Alternate Dispute Resolution:
- Certified Neutral Evaluator #E-0004
- Certified Mediator # M-0039
- Certified Arbitrator # A-0075
Both certifications under the Puerto Rico Supreme Court -Rule #ES 98-5
Certificate of Educational Achievement in Business Valuations (AICPA)
Certificate on Compliance-NACVA Quality Enhancement (1998; 2005)

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