About Daniel

Daniel Roche is a partner and the National Business Service Line Leader for Marcum, LLP and works out of Marcum’s Roseland, New Jersey Office. He appraises business interests and provides litigation support for a wide variety clientele. Mr. Roche’s experience includes appraising companies and providing litigation support for family law matters and commercial litigation matters as well as non-litigation (estate and gift tax/financial reporting) purposes.

Mr. Roche joined Marcum in 2005 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), National, Report Review Committee
  • American Society of Appraisers (ASA), Northern New Jersey Chapter, Past 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
Family Law Litigation Support
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