The sheer volume and complexity of mergers and acquisitions increasing during the past several years has led to a heightened effort by regulators to protect the investing public, as well as establishing new rules for the accounting of business combinations. In addition, a greater scrutiny of SEC registrants' compliance has emerged.

Houlihan provides companies with objective, independent, and defensible opinions of value that meet both market and regulatory requirements. We combine accounting expertise with leading valuation and corporate finance techniques to fulfill even the most sophisticated financial reporting needs.

Because we understand the regulatory subtleties, we are adept at developing strategies to meet our clients' objectives within that framework. We constantly monitor changing regulations and regularly provide our input to the Financial Accounting Standards Board as they develop implementation guidance and new financial reporting rules with valuation implications. Our valuation opinions are defensible and thoroughly documented to withstand scrutiny by the SEC, other regulatory bodies, and third parties, including your auditor. We have provided independent valuation opinions for our clients in the following areas:

• Purchase Price Allocation
• Goodwill and Intangible Asset Impairment
• Portfolio Investment Valuation Services
• Intellectual Property
• Option Valuation
• IRC Section 409A
• FAS- Financial Accounting Standards
• Other Compliance and Financial Reporting