122 - How To Value A Business In Divorce.
David E. Amiss, CPA, CVA is a Partner with Carr, Riggs & Ingram, P.L.L.C. and is responsible for
valuation and litigation services for attorneys, CPAs, and their clients. Amiss has over 15 years of
experience in public accounting, which includes business valuations, tax, accounting, and advisory
services. Amiss graduated from Valdosta State University with a major in Accounting and obtained
a master’s degree in Accounting from Georgia Southern University.
Amiss is licensed as a Certified Public Accountant in North Carolina. He has successfully passed the
examination and obtained the experience requirement to be classified as a Certified Valuation
Analyst by the National Association of Certified Valuators and Analysts.
As for professional organizations, Amiss is a member of the North Carolina Association of Certified
Public Accountants, the American Institute of Certified Public Accountants (including the
Valuation Services Section), and the National Association of Certified Valuators and Analysts.
Amiss was 2021 40 Under 40 Honoree through the National Association of Certified Valuators and
Analysts.
Amiss published a book in April of 2023 entitled Introduction to Business Valuation for
Matrimonial Lawyers. Additionally, Amiss has written articles for professional publications on
various valuation issues and provided content and programs on valuation issues in various
settings to attorneys. His publications and presentations have included the following:
In August of 2021, David co‐presented a program entitled Business Valuation and Taxes to
attorneys at Ward and Smith, P.A. The program was held in Raleigh, North Carolina.
In December 2021, David co‐authored an article entitled Carr, Riggs & Ingram: Business
Valuations in Divorce Settlements, which was published in the Attorney at Law Magazine:
NC Triangle Edition (Vol. 9, No. 6).
In February 2022, David authored an article entitled Standards of Value – North Carolina
Matrimonial Litigation, which was published in the Attorney at Law Magazine: NC Triangle
Edition (Vol. 10, No. 1).
In June 2022, David authored an article entitled Common Errors In Business Valuations,
which was published in the Attorney at Law Magazine: NC Triangle Edition (Vol. 10, No. 3).
In January of 2023, David presented a Lunch & Learn program entitled Business Valuation
to attorneys at Rosen Law Firm. The program was held virtually.
In February 2023, David present a program on Reviewing Tax Returns, Financial
Statements, & Business Valuations to attorneys attending the North Carolina Bar
Association’s February Finale CLE. The program was held virtually.
In February 2023, David authored an article entitled Types of Valuation for Family Law,
which was published in the Attorney at Law Magazine: NC Triangle Edition (Vol. 11, No. 1).
In February of 2023, David presented a Lunch & Learn program entitled Reviewing Tax
Returns to attorneys and paralegals at New Direction Family Law. The program was held
in Raleigh, North Carolina. This program was subsequently presented to Gantt Family Law,
Wyrick Robbins Yates & Ponton, LLP, and Rosen Law Firm.
In April of 2023, David published a book Introduction to Business Valuation for
Matrimonial Lawyers.
In April of 2023, David presented a Lunch & Learn program entitled Reviewing Financial
Statements to attorneys Wyrick Robbins Yates & Ponton, LLP.
In April of 2023, David presented a Lunch & Learn program entitled Reviewing Business
Valuations to attorneys Wyrick Robbins Yates & Ponton, LLP.
In June 2023, David authored an article entitled What’s a Business Worth as an Asset in
Litigation, which was published in the Attorney at Law Magazine: NC Triangle Edition (Vol.
11, No. 3).
