North Dakota

Mr. Stumphf is Managing Director at the boutique consulting firm Forensic Valuation Associates (formerly Sliwoski & Stumphf). The firm, which was founded in 1986 as Leonard J. Sliwoski and Associates, has provided civil and family litigation support, estate and gift tax business valuations, and business consulting for over thirty years. In 2018, the firm added equipment and real estate appraisal services.

Since 2010, Mr. Stumphf has provided specialized consulting services in the areas of business valuation, forensic accounting, and economic damage analysis. This consulting activity includes developing opinions of business value and economic damages, expert witness testimony, and participation in mediation and arbitration proceedings. He has authored hundreds of expert reports.

Mr. Stumphf has over a decade of financial experience and extensive specialized education. He has taught accounting and finance theory to undergraduates and presented business valuation topics to CPAs and other professionals. His business valuation experience spans a wide breadth of industries.

QUALIFICATIONS:

• Certified Public Accountant (CPA) – ND, MN, SD
• Accredited in Business Valuation (ABV)
• Accredited Senior Appraiser (ASA)
• Certified Divorce Financial Analyst (CDFA)
• Certified Fraud Examiner (CFE)
• Chartered Global Management Accountant (CGMA)
• Certified Merger and Acquisition Advisor (CM&AA)
• Certified Machinery and Equipment Appraiser (CMEA)
• Minnesota Rule 114 Qualified Neutral
• Collaborative Divorce Financial Specialist