Business Valuation CPA, P.L.

Nationwide Webinar

On May 11, 2022, Tom co-presented with Eric Boughman, Esquire, on Using Business Valuations to Resolve Disputes in Mediation. You attend this webinar for CPE on the Florida Institute of Certified Public Accountants ("FICPA") website or view it here.

Statewide CPA Presentation

On January 8, 2021, Tom co-presented at the Florida Institute of Certified Public Accountants ("FICPA") virtual Valuation Forensic Accounting & Litigation Services Conference. We received average speaker scores above 4.5 out of five (5), representing approximately eighty attendees.

Judicial Presentations

In October 2020, at the invitation of Judge Diana Tennis, Tom co-presented at the Bench Bar Conference on Business Valuation with the Honorable Julie O'Kane, with Judge Donald Myers moderating.

National Publications

Tom is a nationally recognized contributor to the profession of business valuation. His industry-accepted Simplified MUM procedures have been published three times by Business Valuation Resources, a national publication, initially in February 2016, and secondly, in their Business Valuation in Divorce, Case Law Compendium – Fourth Edition 2019 and in 2021. Tom's Simplified MUM was presented at a conference at the 2018 South East Chapter of Business Appraisers and prevailed on appeal in Illinois in the family law matter of Preston v Preston; 2018 IL App (2d) 170656-U.

Statewide Publications

Tom has been published multiple times by the Florida Bar on matters about Family Law and published by the Orange County Bar association on matters of Family Law. 

We provide business valuations for shareholder buyouts, buy-sell agreements, partnerships, family limited partnerships, and divorcing spouses.

Credentialed by the State of Florida Board of Accountancy (CPA), the American Association of Certified Public Accountants (AICPA, CPA/ABV), and the Association of Certified Fraud Examiners (CFE), Mr. Gillmore is ethically bound to produce reports and provide testimony that is unbiased, accurate, reliable, and easy to reproduce.  

We travel to clients throughout Central Florida. Schedule a free initial consultation with us today.

Mr. Gillmore is a Certified Public Accountant (CPA) providing divorce accounting services throughout central Florida.  

We assist with requests to produce; financial affidavit preparation; equitable distribution proposal; lifestyle analysis for alimony.

We attend your settlement conference, act as the collaborative financial neutral in your collaborative case, and provide expert witness testimony in litigated cases. 

We provide forensic accounting services for shareholder disputes, divorce cases, asset tracing, and fraud examinations.

• Fraud examination
• Asset tracing
• Assistance with pretrial and trial issues
• Information, document and exhibit creation and collection
• Clear explanations of the facts regarding accounting, business, and tax
• Strategy development, data analysis, witnesses preparation
• Assessment of damages, losses, earnings, profits, disputes, and business value
• Rebuttal of opposing expert testimony and cross-examination questions
• Assistance with settlement negotiations 

Mr. Gillmore has provided expert witness testimony on more than twenty-five separate occasions at hearings and trials from January 2009 today in central Florida counties: Orange, Seminole, Brevard, Polk, Lake, Volusia, and Osceola. 

Our peer reviewed simplified MUM method of goodwill appraisal prevailed in the Appellate Court of Illinois, Second District in the marital dissolution matter of Preston v Preston ( 2018 IL App (2d) {170656-U No. 2-17-0656 Order filed August 1, 2018}.  This business appraisal method was used in cases at hearings and at trial in Melbourne, Orlando, Lakeland, Deltona, and Daytona Beach Florida. 

Credentialed by the State of Florida Board of Accountancy (CPA), by the AICPA (ABV, CFF), and by the Association of Certified Fraud Examiners (CFE), Mr. Gillmore is ethically bound to produce reports and provide testimony that is unbiased, accurate, reliable, and simple to reproduce. 

Bruce is a consultant to persons requiring expertise in the field of small business start-up, business appraisal, finance, fiduciary related matters, and private investment analysis. Bruce is professionally involved in finance for more than 30 years and has a Master of Business Administration degree in finance. His professional background includes both institutional and personal trust operations and administration, and he has been a credentialed business appraiser since 2007. Bruce was employed in the field of real estate credit reporting, individual retirement account administration, and private equity. In 2015 Bruce was credentialed in the formal process of appraisal review and can professionally opine upon business appraisals produced by other parties.

During the last 18 years of his tenure in the field of commercial banking, Bruce served in the personal trust area of a large mid-western banking institution as a private placement asset manager and business appraiser. Bruce’s personal book of business under supervision had surpassed 185 individual financial assets, at one time. The focus of the position was to support trust portfolio managers and trust administrators, who were unprepared to deal with the issues surrounding private placement investments. Bruce has personally prepared approximately one hundred estate tax valuations of private placement assets on behalf of trust clients, not one of which was ever questioned by taxation authorities. Other related duties were to comment upon trust income tax preparation, third-party asset appraisals, affect asset sales, opine upon new asset purchases, attend shareholder and partnership meetings, vote proxies, consider tender offers, consider S election proposals, etc.

In addition to engaging his services for estate/gift taxation, Bruce’s  services can be used when considering a new business acquisition or  sale, family law matters, estate planning, Small Business Administration  (SBA) loan underwriting, fiduciary matters, commercial credit analysis,  and litigation support.  Feel free to contact Bruce at for more  information at (219) 292-5797 or  VulcanAdvisory@gmail.com