About Bryan

Bryan Fleming is a director on Marcum, LLC’s Litigation Advisory Services team. He is also a key member of the Firm’s Employee Stock Ownership Plan (ESOP) practice and its related ESOP Fairness Committee.

Brian is nationally and internationally accredited in accounting, financial reporting, forensic financial analysis, business valuation, valuation of intangible assets and intellectual property, and corporate finance and strategy. He has led over 1,500 analytical projects across virtually all industries and has performed services for closely held and publicly-traded companies, as well as nonprofit entities.

Brian’s current focus lies in estimation of complex commercial damages, complex forensic financial analyses and investigations, the oversight and review of business valuations, and the valuation of intangible assets and intellectual property. He has a particular focus in the area of ESOP litigation.

He is one of a handful of people worldwide that hold the American Society of Appraisers dual accreditation in business valuation and valuation of intangible assets (ASA – BV/IA). He has consulted with companies in the US, UK, EU, Canada, Mexico, South America, Asia, and the Caribbean Basin.

Brian has testified in state and federal courts on many occasions. He has been qualified as an expert witness by various courts in the areas of business valuation, corporate finance, intellectual property, and complex commercial damages. He has also successfully defended clients before the Appeals Division of the Internal Revenue Service.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants, Forensic and Valuation Section (AICPA)
  • Association of International Certified Professional Accountants
  • Central Florida Chapter, American Society of Appraisers, Treasurer 2015 — 2016
  • Central Florida Chapter, American Society of Appraisers, President 2016 -2017
  • Forum Penilai Pasar Modal, Masyarakat Profesi Penilai Indonesia, Honorary Member
  • Delta Mu Delta, International Honor Society in Business Administration, Member

Articles, Seminars & Presentations

  • Tools for Making Preliminary Causation Assessments — Commercial Damages. Journal of Valuation Strategies, Thomson Reuters, Jan/Feb 2016
  • Goodwill: From the Industrial Age to the Age of Intangibles — Intellectual Property. Journal of Valuation Strategies, Thomson Reuters, Sep/Oct 2016

MSAcc equivalent, Accounting and Taxation
Bachelor of Science in Accounting and Economics
Southern New Hampshire University Graduate School of Business

Accreditations & Designations

Diplomate of the American Society of Forensic Accountants
Certified Public Accountant
Accredited in Business Valuation
Certified in Financial Forensics
Accredited Senior Appraiser
Chartered Global Management Accountant
Certificates in Econometric Analysis, Real Options, Simulation, Optimization, and Decision Tools
Certificate in Intellectual Property Infringement Damages, Forensic Institute for Financial Experts