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RICHARD C. BERNING, CPA/ABV, CPA/ABV, CBA, CVA, ABAR, CFF, CMA, is a Shareholder at ValuationUSA. Rick’s credentials include being a CPA, Accredited in Business Valuations (ABV), a Certified Business Appraiser (CBA), a Certified Valuation Analyst (CVA), Accredited in Business Appraisal Review (ABAR), Certified in Financial Forensics (CFF), and a Certified Management Accountant (CMA). He has been involved in hundreds of business valuations involving companies with revenues from $100,000 to over $600,000,000. Rick is a frequent speaker locally and nationally on business valuation and divorce related topics. He has developed courses for the Minnesota State Bar Association, Hennepin County Bar Association, the Institute of Business Appraisers, the Minnesota Society of Certified Public Accounts, the National Association of Certified Valuation Analysts and the College for Financial Planning. He has acted as a court-appointed neutral expert and has provided expert witness testimony on more than 100 occasions.