William J. Morrison, CPA/ABV

EXPERIENCE
William J. Morrison is president of Morrison & Company. He is a CPA licensed in New Jersey and Florida and has over 25 years of experience as an investigator and accountant. Mr. Morrison is Accredited in Business Valuation (ABV) and is a Diplomate of the American Board of Forensic Accounting (DABFA). Prior to founding Morrison & Company, he served as a Special Agent for the Federal Bureau of Investigation, an internal auditor and a Certified Public Accountant. He has served as an expert for the Superior Court and the Supreme Court of New Jersey.

Mr. Morrison has lectured to organizations such as The New Jersey Institute Of Continuing Legal Education, The League of Municipalities and the Bank Administration Institute. He has also published articles for Fairshare and the Encyclopedia of Matrimonial Practice.

RECENT PUBLICATIONS
William J. Morrison, Shannon P. Pratt and Jay E. Fishman have recently published Standards of Value: Theory and Applications. This book provides guidance on how to interpret and apply certain standards when determining the value of a business. Areas addressed include

• Valuations for estate and gift tax, shareholder dissent and oppression, and divorce matters presented within their respective judicial frameworks
• Case-by-case reasoning behind appraisal related decisions
  
• State-by-state analyses that provide a clearer idea of how a state's established case law may give insight on the standard of value
  
• A general overview of the concepts of value, cost, and price
• Fair market value in estate and gift tax valuations
  
• Fair value in dissenting and oppressed shareholder matters
  
• The premises and standards of value used when valuing a business in divorce
  
• Current and proposed standards for the reporting of assets and liabilities for corporations as established by the Financial Accounting Standards Board (FASB) of the AICPA
  

PROFESSIONAL CREDENTIALS
Certified Public Accountant
State of New Jersey
State of Florida

Accredited in Business Valuation (ABV)
American Institute of Certified Public Accountants

Diplomate American Board of Forensic Accounting (DABFA)
American College of Forensic Examiners

Certified in Financial Forensics (CFF)

PROFESSIONAL AFFILIATIONS
American Institute of Certified Public Accountants
New Jersey Society of Certified Public Accountants
Society of the Former Agents of the Federal Bureau of Investigation
Association of Certified Fraud Examiners
American College of Forensic Examiners
Institute of Business Appraisers
American Society of Appraisers

EXPERT TESTIMONY
Mr. Morrison is qualified as a financial expert and has provided testimony in New Jersey and Florida.

EDUCATION
Bachelor of Arts - History
Boston College
Boston, Massachusetts

Master of Business Administration
Fairleigh Dickinson University
Teaneck, New Jersey