About Timothy

Timothy Croushore is a principal at Marcum and leader of the Firm’s West Coast Valuation, Forensics & Litigation practice. Timothy is based in the Los Angeles office and has more than 36 years of valuation consulting experience.

Prior to joining Marcum, he held partner and managing director positions with “Big Four” and other national accounting and consulting firms in the valuation space. He has served in service-line leadership roles in various industries including sports, leisure and entertainment, restaurant and retail, consumer business, technology and private equity/hedge funds.

Timothy has served clients ranging from Fortune 50 companies and Forbes 400 families to single-location mom and pop retail businesses. His extensive experience includes transaction support, financial reporting (ASC 350, 360, 718 and 805), tax reporting and restructuring, intangible asset identification, and valuation, litigation, and expert testimony in state and Federal court, estate and gift tax planning and reporting, shareholder dissolution, financing and management planning.

Timothy holds the Chartered Financial Analyst (CFA©) designation and is accredited in Business Valuation (ABV©) by the American Institute of Certified Public Accountants. He is also a Chartered Valuation Surveyor and a member of the Royal Institution of Chartered Surveyors (MRICS©), and is an active member of the Appraisal Issues Task Force, a valuation-focused advisory group formed by the Appraisal Foundation in Washington D.C. He has spoken extensively at various industry and valuation conferences and guest lectured at numerous valuation “train the trainer” events.

Articles, Seminars & Presentations

  • Portland Business Journal, As Glickman is Vetted, There’s Good Reason to Keep His Trailblazers in Portland, featured expert, March 2019
  • 20th Annual SoCal Bio Conference, Valuation and Venture Capital Panelist, September 2018
  • San Gabriel Valley Estate Planning Council, State of the Practice – Discounts, September 2018
  • 2015 AICPA Forensic & Valuation Services Conference, Appraisal Practices: Sports and Entertainment Businesses, November 2015
  • San Diego Appraisal Institute, 2011 Economic Summit – There’s more to a QSR than location, February 2011
  • The Appraisal Institute IRS Valuation Summit, August 2010
  • National Restaurant Association Finance & Tax Officers Executive Study Group, April 2009
  • The Knowledge Congress, Statement 157 – Fair Value Accounting, January 2009
  • Capital Roundtable Master’s Class, Investing in Restaurant Companies, February 2007
  • InfoVest 21 Hedge Fund Seminar, Impact of Valuation on Returns, August 2006
  • BV Resources Conference, Fair Value Standards, February 2006
  • International Film Finance Conference, Resolving Disputes in Entertainment, February 2006
  • World Congress of Sports, What are Owners’ Doing to Impact Value, February 2003

Practice Focus

Business Valuation
Estate & Gift
Fair Value Estimates
Intangible Asset Valuation
Dispute Resolution & Expert Witness
Family Law Litigation

Industry Focus

Professional & Collegiate Sports
Entertainment, Leisure & Hospitality
Restaurant & Retail
Consumer Business
Technology & Media
Private Equity/Hedge Funds


MBA, Finance
Claremont Graduate School

BS, Business Administration/Economics
California State University, Fullerton


Chartered Financial Analyst (CFA©) charter-holder, CFA Institute

Accredited in Business Valuation. American Institute of Certified Public Accountants (non-CPA member)

Chartered Valuation Surveyor Member of the Royal Institution of Chartered Surveyors (MRICS)

Appraisal Issues Task Force, Los Angeles Society of Chartered Financial Analysts