(855) Marcum1 | FOLLOW US  
Marcum LLP

Daniel Roche

Daniel  Roche, Partner, Advisory
*Licensed by the State of New Jersey

750 3rd Avenue
11th Floor
New York, NY 10017

Get Directions

Daniel Roche is a partner in Marcum's National Advisory/Business Valuation Group and works primarily out of Marcum's New York City and New Jersey offices. He appraises business interests and provides litigation support for a wide variety clientele. Mr. Roche's experience includes appraising companies and intangible assets for litigation (family law, commercial litigation, bankruptcy litigation) and non-litigation (estate and gift tax/financial reporting) purposes.

Mr. Roche joined Marcum in 2005 and is a leader in Marcum's National Business Valuation Practice. He is a frequent presenter on business valuation topics both within Marcum and externally at continuing legal education seminars.

Mr. Roche holds the Accredited Senior Appraiser ("ASA") designation from the American Society of Appraisers. He is also a Certified Public Accountant licensed in New Jersey and holds the Accredited in Business Valuation ("ABV") credential from the American Institute of Certified Public Accountants.

Mr. Roche graduated Monmouth University with a Bachelor of Science degree in Business Administration (economics concentration) in 1999, and received his MBA from Rutgers University (finance concentration) in 2009. His education in economics and finance helps Dan provide unique insight in valuation and forensic engagements.

Professional & Civic Affiliations
  • American Society of Appraisers (ASA), Northern New Jersey Chapter, Vice President
  • American Institute of Certified Public Accountants (AICPA)
  • New Jersey Society of Certified Public Accountants (NJSCPA)
Articles, Seminars & Presentations
  • "Business Valuation Terms and Concepts"
  • "Defined Value Clauses, Risk in Business Appraisals, and the American Taxpayer Relief Act of 2012"
  • CLE Approved Courses Presented to Law Firms and Bar Associations
  • "Valuing Publicity Rights and Other Intangible Assets of Authors," New York Law Journal, May 19, 2014 (with James T. Ashe and Stephen D. Lassar)
  • "As Intangible Assets Grow in Prominence, Methods to Value Them Evolve," The Metropolitan Corporate Counsel, June 2014 (with Bradford Taylor)
  • "Marketability Discounts on Display in New York Court," Marcum LLP Forensic Files, May 2015 (with James T. Ashe)
  • "With M&A Growth, Treatment of Deal-Related 'Synergy' Takes Center Stage," New York Law Journal, May 18, 2015 (with James T. Ashe and Stephen D. Lassar)
Subject Matter Expertise

Business Valuation
Intangible Asset Valuation
Litigation Support Services
Forensic Investigations

Practice Focus

Law Firms
Corporate Executives
Small Business Owners
High-Net-Worth Individuals


Master of Business Administration, Finance
Rutgers University

Bachelor of Science, Business Administration (Economics Concentration)
Monmouth University

Related Insights & News

Long Island Business News reported the promotion of 13 Marcum associates to the partnership.


Accounting and consulting firm Marcum LLP has promoted 13 associates to partner, including its chief information officer, who is based Long Island.

Marcum LLP Promotes 13 to Partner


Marcum LLP, a national accounting and advisory firm, today announced the promotion of 13 associates to partner.

Fair Value in New Jersey Shareholder Actions


Two seminal cases, both decided by the Supreme Court of New Jersey on the same day, provide guidance on the applicability of valuation discounts in ....

Fair Value in New York Shareholder Actions


In New York, fair value in both oppressed shareholder and dissenting shareholder appraisal actions, under NY BCL § 1118 and § 623 respectively, does not ....

Article by James Ashe, Stephen Lassar & Daniel Roche, "Treatment of Deal-Related 'Synergy' Takes Center Stage," Featured in New York Law Journal


The U.S. economy is back; well kind-of. While we're not talking about the expansion witnessed through 1998-1999, the U.S. economy is gaining momentum after a ....

Marketability Discounts on Display in New York Supreme Court


In October 2014, the New York Supreme Court decided two cases in which discounts for lack of marketability played a significant role. These cases ....

Article Authored by James Ashe, Partner-in-Charge, Advisory Services, Stephen Lassar, Tax & Business Services Partner and Daniel Roche, Advisory Services Manager, "Valuing Publicity Rights and Other Intangible Assets of Authors"


The "Right of Publicity" is in the news again, this time in regards to the high-profile "image and likeness" asset of Michael Jackson. One of ....




Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major business markets throughout the U.S., as well as Grand Cayman, China and Ireland.

Learn More


750 3rd Avenue, 11th Floor
New York, NY 10017

Find an Office

(855) MARCUM1


Marcum Foundation


Leading Edge Alliance