About Daniel

Daniel Roche is a partner and the National Leader of the Valuation, Forensic, Litigation Support Services for Marcum. 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 and is 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, Board of Examiners
  • 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)


  • Reasonable Compensation and the New IRS Practice Aid, Marcum June 2023
  • Death and the Divorce Process, Estate Planning Council of Northern New Jersey, November 2022
  • Panel Discussion – Asset Tracing and Finding Hidden Assets, Miller Ziederman LLP, March 2022
  • 15 Common Errors in Business Valuations and How to Effectively Cross-Examine Them – Townsend, Tomaio & Newmark, L.L.C., March 2022
  • Valuation Trivia Night, Essex County Bar Association December 2021
  • Finding Hidden Assets Using Tax Returns and Other Means, NJSBA – New Jersey Institute for Continuing Legal Education, August 2021
  • Understanding Complex Valuation Topics, American Academy of Matrimonial Lawyers NJ Chapter, August 2021
  • 15 Common Errors in Business Valuation: How to Effectively Deal with Cross-Examination Issues, Marcum, May 2021 
  • Data Recovery and Digital Investigations in Matrimonial Matters, Marcum, May 2021
  • 15 Common Errors in Business Valuation Camden County Bar Association – December 2020
  • The Future of Discovery and Data Analytics in Divorce AAML NJ Chapter – September 2020 
  • Valuation in the Age of COVID-19 September 2020
  • Foreign Entities, Investments and Accounts: What to Look For and How to Locate, Marcum, September 2020
  • “Defined Value Clauses, Risk in Business Appraisals, and the American Taxpayer Relief Act of 2012”


  • “Deferred Compensation: A New York Divorce Case Study,” Marcum Matrimonial Insider, August, 2022
  • SPAC-tacular Valuations, AAML NJ Chapter, April 2021
  • “Forensic Accounting Meets Digital Analytics,” Marcum Valuation and Litigation Advisor, June 22, 2020 
  • “COVID-19’s Effect on the Valuation of Private Equity Portfolio Investments,” Marcum Valuation and Litigation Advisor, April 9, 2020 
  • “How the Value of your Business Might be Impacted by Coronavirus,” Marcum Valuation and Litigation Advisor, April 3, 2020
  • “How Might the Value of your Business be Impacted as a Result of the Coronavirus Crisis,” March 2020/June2020
  • “Zelouf Revisited”, Marcum Valuation and Litigation Advisor, January 29, 2019 
  • “As Intangible Assets Grow in Prominence, Methods to Value Them Evolve,” The Metropolitan Corporate Counsel, June 2014
  • “Marketability Discounts on Display in New York Court,” Marcum Forensic Files, May 2015 
  • “With M&A Growth, Treatment of Deal-Related ‘Synergy’ Takes Center Stage,” New York Law Journal, May 18, 2015
  • “Valuing “Harder-to-Value” Investments”, Marcum Private Investment Forum, Winter 2016
  • “Fair Value in New York Shareholder Actions”, Marcum Forensic Files, July 2016
  • “Fair Value in New Jersey Shareholder Actions”, Marcum Forensic Files, July 2016
  • “Fair Value in Illinois Shareholder Actions”, Marcum Forensic Files, September 2016
  • “Valuing Publicity Rights and Other Intangible Assets of Authors,” New York Law Journal, May 19, 2014
Practice Focus

Business Valuation
Family Law Litigation Support
Intangible Asset Valuation
Litigation Support Services
Forensic Investigations

Industry 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