Board of Directors

PATRICK COADY
FCPA, FCA, FCBV

Chair / Ontario Region

KPMG
Partner
Ottawa, ON

PATRICK COADY
FCPA, FCA, FCBV

Patrick is a Partner in KPMG’s Deal Advisory Services practice in Canada and a Managing Director of KPMG Corporate Finance Inc. based in Ottawa from which he serves primarily Eastern Ontario. He is a Fellow, Chartered Business Valuator and Fellow, Chartered professional Accountant.

Patrick directs a dedicated team of professionals dealing with a full range of complex commercial transaction and valuation issues in the context of mergers and acquisitions, divestitures, financing transactions, re-organization, and joint ventures.

He works cross-sector and has extensive global valuation and financial modeling experience having acted for major public corporations in assignments based in Canada, United States, Brazil, Germany, Israel, Italy, Norway, Portugal, Taiwan and United Kingdom. Sector strengths include software, telecommunications, real estate, automotive, cannabis and service businesses.

Patrick has worked with a range of companies from start-ups to large public entities in addressing their business opportunities, including intellectual property migration strategies and IP asset management.

CHRIS POLSON
MBA, CPA, CMA, CFA, CBV, CFF

Vice-Chair

PwC Canada
Partner, Advisory & Disputes
Toronto, ON

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CHRIS POLSON
MBA, CPA, CMA, CFA, CBV, CFF

Chris is a valuation and damages expert focusing on corporate/commercial, securities, tax, and restructuring disputes. He draws upon his extensive corporate finance and M&A transaction advisory experience to bring a real world perspective to complex financial issues.

Chris has testified in both US and Canadian courts as well as numerous arbitration and mediation proceedings. He has held a number leadership and advisory roles within the capital markets industry, including as an advisor to the Ontario Securities Commission and the President and Chairman of the CFA Society Toronto.

In addition to an Honours Bachelor of Commerce (with Distinction) and a Masters of Business Administration, Chris holds the Chartered Professional Accountant (CPA), Chartered Management Accountant (CMA), Chartered Financial Analyst (CFA), and Chartered Business Valuator (CBV) designations, as well as the Certificate in Financial Forensics (CFF) credential.

CATHERINE TREMBLAY
CPA, CA, CBV, ASA, CFF

Secretary/Treasurer/Quebec Region

MNP
Partner, Leader for Valuations, Quebec
Montreal, QC

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CATHERINE TREMBLAY
CPA, CA, CBV, ASA, CFF

Catherine is a Partner at MNP in its Montréal office and is the firm’s Leader of Business Valuations and Litigation Support Services for the Québec Region.

Since 2000, Catherine has specialized in business and securities valuation and financial litigation support, performing numerous valuations of businesses, business ownership interests, securities and intangible assets. She has provided services in the context of business combinations; private placements; corporate and financial reorganizations; fair value measurement of assets and liabilities for purchase price allocation and annual impairment testing for financial reporting purposes; and for various other purposes such as income tax, financing, shareholder disputes and quantification of economic damages.

Catherine has performed valuations for public and private companies in a wide range of industry sectors as well as for governmental entities and has been recognized by the courts as an expert in business valuation. She has authored numerous technical articles and given presentations at various conferences on business valuation and financial topics.
She served on the Board of Directors of the CBV Institute from 2014 to 2017 and was Chair of its Marketing and Communications Advisory Council for two years. For four years, Catherine was a member of the Editorial Review Board of Business Valuation Review, a quarterly journal of the Business Valuation Committee of the American Society of Appraisers (ASA). Catherine has served on the Eastern Canadian Chapter of the ASA as well as the Montréal Workshops committee of the CBV Institute.

VIVIAN ALTERMAN
MBA, CPA, CA, CBV

Toronto Region

ap Valuations Limited
Owner
Toronto, ON

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Vivian Alterman, MBA, CPA, CA, CBV
Founding Partner, ap Valuations Limited

Vivian has more than 25 years of experience providing business valuation, litigation support and expert witness services. She is qualified as an expert and has testified before the Ontario Superior Court of Justice and various arbitration tribunals in business valuations, income determinations and related matters. Vivian has also served as a mediator on many financial matters.

Vivian is the author of various articles and seminars for the legal and valuation communities, including co-author of The Financial Principles of Family Law (Carswell Legal Publications 2001).

Vivian is a Chartered Professional Accountant, Chartered Business Valuator (achieved highest mark in Canada), past member of the ADR Institute of Ontario, Inc., past member and president of the Collaborative Family Law Association and has completed the CICA in-depth tax course.

MIKE DEVONSHIRE
CPA, CA, CBV

Petwin Bancorp Inc.
Chief Financial Officer
Calgary, AB

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Mike Devonshire, CPA, CA, CBV
Partner, Valuations and Modelling
BDO Canada LLP

Mike is currently the Chief Financial Officer at Petwin Bancorp Inc., where he oversees a range of investments in the private equity and real estate sectors across Canada and the United States.

In his previous role as the office leader of the Financial Advisory Services group at BDO Canada in Calgary, Mike worked with business owners and management teams on complex valuation and corporate planning matters. Mike worked with clients to not only understand the current value of their business but also how value can be enhanced over time. Mike’s career has focused on working with privately held businesses in a variety of industries, including infrastructure, construction, real estate, oil and gas services, renewable energy, and professional services. In addition to working with business owners, Mike and his team also provided financial reporting support, litigation support, transaction support, forensic, and loss quantification services.

A lifelong Calgarian and third-generation accountant, Mike strongly believes in giving back to both his profession and community. Mike currently serves on the Board of Governors for the Lindsay Park Sports Society and was previously a founding director of BodyWhys Youth Canada, a charity focused on eating disorders in youth.

SUSIE FOLEY
CPA, CA, CBV

British Columbia Region

KPMG
Partner
Vancouver, BC

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SUSIE FOLEY
CPA, CA, CBV

Susie is a member of the Valuation & Litigation Support practice, which is part of KPMG’s Deal Advisory Group. She has over 10 years of experience in the areas of business valuations, assurance, and finance.

Susie is a CPA, CA, CBV with over 10 years of professional experience. She joined Ernst & Young LLP in Assurance as a co-op student in 2004 and transitioned to EY’s Valuations group in 2009. In late 2013 Susie moved into industry at Bell Canada, where she worked in a Senior Manager Financial Planning & Analysis role, working directly with Senior Wholesale & Finance Executives. After three years in industry, Susie returned to Valuations as a Senior Manager with KPMG LLP in Vancouver.

Susie has been involved in numerous valuation engagements of private and public companies in Canada and Internationally, undertaken in connection with mergers and acquisitions, litigation, securities regulatory matters, corporate re-organizations and financial reporting, spanning across a wide range of industries, including mining, technology, power, private equity/pension funds, and manufacturing.
Susie provides high quality work product efficiently, and her friendly and outgoing demeanor has been instrumental in her building and maintaining long-term relationships.

Education, Licenses & Certifications
• Honours Bachelor of Mathematics (with Distinction), the University of Waterloo
• Master of Accounting, University of Waterloo
• Member of the Canadian Institute of Chartered Accountants
• Member of the Canadian Institute of Chartered Business Valuators

BRIAN GIBSON
CPA, CA, CBV

Western Region

Davidson & Co
Valuation and Advisory Principal
Calgary, AB

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BRIAN GIBSON
CPA, CA, CBV

Brian is a Principal in with the Davidson & Company’s Valuation and Advisory practice, and is located in Calgary, Alberta. Brian currently works on a variety of engagements including financial reporting work, litigation support and valuations in connection with tax planning or restructuring.

Brian has over 10 years of Valuation and Advisory experience and was the practice leader for private company valuations in the Calgary office of a national accounting firm, working with owners of private business and their professional advisors. In this role he has been involved with a wide cross-section of clients, from owner-managed business seeking to understand the value drivers of their business, to public companies completing transactions in excess of $20.0 billion USD in transaction value.

Brian has an extensive background in valuation for financial reporting, including fair value issues related to purchase price allocations, fair value of intangible assets, valuation of financial instruments and derivatives, goodwill impairment and valuation of investments held by private equity firms.

Brian’s prior experience also includes 10 years in mid-size accounting firms, serving as an audit manager for public and private companies before transitioning to assist a valuations practice focused on small businesses.

Brian has been involved with the CBV Institute as an instructor for the Valuation for Financial Reporting elective course offered to CBV students, as well as serving as a chair of the Professional Practice and Standards Committee. In addition, Brian has been a CBV Institute Congress organizer, a speaker on VFR topics at the CBV Institute VFR symposium and National Congress, and participated in the creation of a valuation course in conjunction with the Chartered Professional Accountants of Canada.

KEVIN HUTCHINSON
CPA, CA, CBV, FRM

OMERS
Senior Vice President, Investment Finance – Valuations
Toronto, ON

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KEVIN HUTCHINSON
CPA, CA, CBV, FRM

Kevin leads the OMERS private investment valuation team with focus on the infrastructure and private equity asset classes. He is responsible for leading all activities supporting the valuation and analysis of the infrastructure and private equity portfolios.

Prior to joining OMERS, Kevin was a Partner within the Valuation Services Advisory Practice at KPMG LLP in Toronto. In this role, he provided valuation services to both private and public companies as well as pension plans for various purposes, including financial reporting, fairness opinions, M&A transactions, and corporate tax planning.

Kevin has over 10 years of experience in performing private asset valuations across a broad spectrum of industries, asset classes and financial products. He is passionate about the valuation profession and has previously served on several advisory councils and working groups of the CBV Institute.

Kevin has a Bachelor of Commerce Degree (Honours) from Queen’s University. In addition, he is a Chartered Accountant (CPA, CA), Chartered Business Valuator (CBV), and holds the Financial Risk Manager (FRM) professional designation.

CORINNE LARKIN
CPA, CA, CBV

Atlantic Region

Grant Thornton
Senior Manager
Halifax, NS

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Corinne Larkin, CPA, CA, CBV
Senior Manager
Grant Thornton LLP

Corinne Larkin is a member of the Advisory Services practice at Grant Thornton LLP and is based in Halifax, Nova Scotia. Specializing in valuation for financial reporting, business valuations, litigation support and loss quantification, her depth of expertise comes from over 16 years of servicing clients. She also helps clients understand the value of their business, including their intangible assets, meet their financial reporting requirements and other valuation needs.   Her client base includes small-and medium- sized entities and large public companies across a wide range of industries.  

Corinne graduated with a Bachelor of Commerce from Saint Mary’s University in Halifax in 2003. She obtained her Chartered Accountant (CA) designation in 2008 and her Chartered Business Valuator (CBV) designation in 2015. Prior to joining Grant Thornton, Corinne worked at a large public accounting firm on their valuation team, and at a local firm in their assurance group.

Prior to becoming a board member, Corinne served on several community boards and supported the CBV Institute through committee involvement.  

DENNIS LEUNG
CPA, CA, CBV, CF

Grant Thornton LLP
Partner, National Valuation Practice Leader
Toronto, ON

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DENNIS LEUNG
CPA, CA, CBV, CF

Dennis is a partner and the National Valuation Practice Leader at Grant Thornton, based in Toronto. He has experience performing business valuation and litigation support services for both private and public companies, across a broad range of industries.

Dennis has prepared valuations for the purpose of determining fair value in shareholder disputes, income tax planning, financial reporting, shareholder transactions and assessing the transaction fairness by way of the preparation of a fairness opinion. As it relates to litigation support, Dennis has prepared reports for the purposes of quantifying business losses, and has experience providing expert evidence at court, arbitration and mediation.

Dennis holds a Bachelor of Commerce from the University of Toronto. He is a Chartered Business Valuator (CBV), Chartered Professional Accountant, and a holder of the Corporate Finance Qualification.

His current and prior involvement with the CBV Institute includes the Chair of the Marketing Committee and Advisory Council, a member of the Communication Committee, National Congress Planning Sub-Committee, and a course leader.

Dennis has been a speaker at several conferences and seminars on the topic of business valuation.

PREM LOBO
CPA, CA, CBV, CPA (U.S.), CFE, CFF, AM, ABV, CEIV

Cohen Hamilton Steger & Co. Inc.
Principal
Toronto, ON

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Prem Lobo CPA, CA, CBV, CPA (U.S.), CFE, CFF, AM, ABV, CEIV
Principal
Cohen Hamilton Steger & Co. Inc.

Prem specializes in the quantification of damages, business valuations and forensic accounting. His practice has been focused exclusively in this area since 2001. In 2013, Prem was named the “Top Chartered Business Valuator under 40” by the Canadian Institute of Chartered Business Valuators (“CICBV”) and in 2014 and 2016, he was awarded the Communicator Award by the CICBV. Prem is located in Toronto, Ontario, but his practice has encompassed various jurisdictions across Canada, the US, Europe, South America and the Caribbean.

Prem is a frequent public speaker and writer, and has published articles and papers in numerous legal and accounting periodicals including the Journal of Business Valuation, CA Magazine, Business Valuation Digest and the Advocates’ Journal. Prem has taught accounting courses at the undergraduate and graduate levels at York University’s Schulich School of Business and the University of Ontario.

Prem currently sits on and previously sat on the Board of Directors of various organizations.

CAMERON L. MCINNIS
FCPA, FCA, CPA (Illinois)

Ontario Securities Commission
Chief Accountant
Toronto, ON

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AMERON L. MCINNIS
CA, CPA, CPA (Illinois)

Cameron McInnis is the Chief Accountant of the Ontario Securities Commission (OSC) and is responsible for providing specialized accounting advisory services to the Commission, its senior management and staff, as well as market participants. Cameron represents the OSC at the International Organization of Securities Commissions (IOSCO) as chair of the Accounting Subcommittee on Issuer Accounting, Audit and Disclosure, and has represented the Canadian Securities Administrators on many domestic matters such as a past member of the Audit and Assurance Standards Oversight Council, and the IFRS Discussion Group of the Canadian Accounting Standards Board. He joined the OSC in 2001 and has served as Manager in the Corporate Finance branch as well as Associate Chief Accountant at both the OSC and the British Columbia Securities Commission. Cameron worked at a major accounting firm for several years prior to beginning his securities regulatory career.

RENATA MILCZAREK
CPA, CA, CFF, CF, CBV

Mareval SENCRL
Partner
Montreal, QC

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RENATA MILCZAREK
CPA, CA, CFF, CF, CBV

Renata is a co-founding partner of Mareval SENCRL, a boutique firm based in Montréal offering services related to business and asset valuation, damage quantification and forensic accounting. In this capacity, she regularly advises clients or provides independent opinions for transactions, tax valuations, financial reporting, litigation support and fraud investigations.

Renata’s career has encompassed working with professional service firms, including KPMG (Bermuda office) and Raymond Chabot Grant Thornton (Montréal office) as well as asset management companies, including the Caisse de dépôt et placement du Québec (based in Warsaw and Paris) and Russell Investment Group (based in Paris).

Renata has lectured at McGill University, in Financial Accounting in the Graduate Diploma in Public Accountancy program and in Business Valuation in the Professional Development Certificate in Business Valuation. She has presented at numerous conferences in Europe and North America with respect to valuations, forensic accounting and private equity.

Renata has been a member of the Investment Committee of several private equity funds and an Advisory Board member of a pension fund manager. She has been a member of the Valuation Committees of Investissement Québec and PSP Investments, and is currently a member of several Valuation Committees of the BDC.

Renata holds a Bachelor of Commerce from Concordia University and a Graduate Diploma in Public Accountancy from McGill University. She is a Chartered Professional Accountant and Chartered Business Valuator, and a holder of the Corporate Finance and Certified in Financial Forensics qualifications.
Renata’s involvement with the CBV Institute includes participation in the organizing committees of two Annual Conferences.

AMANDA VELLA
CPA, CA, CBV, MPAcc, CEPA

ATB Financial
Managing Director, Business Consulting
Edmonton, AB

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AMANDA VELLA
CPA, CA, CBV, CEPA, MPAcc

Amanda leads ATB’s business consulting practice. She brings more than 18 years of specialized experience in finance leadership, business advisory, strategic and financial planning, corporate finance and executive coaching to the practice. She supports clients with her deep understanding of complex business scenarios, including business valuation, transition planning, value acceleration and leadership coaching.

Amanda is a Chartered Accountant, Chartered Business Valuator, Certified Exit Planning Advisor, Certified Value Builder and a Certified Executive Coach. She has a Master of Professional Accounting from the University of Saskatchewan and a Bachelor of Business Administration from Acadia University. Prior to ATB, she was VP Finance at a large international private company and held senior advisory roles at EY and Grant Thornton.

Amanda is actively involved in the community serving as President of the Edmonton Chapter of FEI, Chair of the FEI Private Company – Entrepreneur Succession Committee, the Board of Directors of the CBV Institute and the Board of Directors of Alberta Lung. When she’s not working, you can find her training for triathlons, trail running, golfing and flying gilders.

In 2014, Avenue Magazine recognized Amanda as being one of Edmonton’s Top 40 Under 40.

ANISH CHOPRA
FCPA, FCA, FCBV, CFA

Past Chair

Portfolio Management Corporation
Managing Director & Portfolio Manager
Toronto, ON

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ANISH CHOPRA
FCPA, FCA, FCBV, CFA

Anish is a Managing Director and Portfolio Manager covering global equities and fixed income at Portfolio Management Corporation, a boutique investment management firm that provides professional discretionary portfolio management services to individuals, families, corporations and institutions. Prior to this, Anish led the Innovative Solutions Group at TD Asset Management where he held the position of Managing Director and Lead Portfolio Manager. In this key strategic role, he provided oversight for a team of 30 investment professionals with $100 billion in assets under management which included synthetics, derivatives, quantitative, passive and fundamental mandates. Anish also held numerous other roles at TD Asset Management including leading investment teams and serving as Lead Portfolio Manager of a number of successful TD Mutual Funds including the TD Canadian Value Fund and high net worth and institutional mandates.

Anish holds both a Bachelor of Arts and a Masters of Accounting (Gold Medalist) from the University of Waterloo. He is a Chartered Professional Accountant (FCPA, FCA) as well as a CFA charterholder. He also holds the Chartered Alternative Investment Analyst designation, is a Chartered Business Valuator (Canadian Gold Medalist) and holds FCBV honours as a Fellow of CBV Institute.

Anish is actively involved in the community including as a member of the Investment Committee of the Lawson Foundation and a past member of the Ontario Judicial Council. Anish also served as Chair of CFA Society Toronto and was a member of the Canadian Accounting Standards Board

DR. CHRISTINE SAWCHUK
EdD, MEd, CPA, CA, CBV

Ex Officio

CBV Institute
President & CEO
Toronto, ON

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DR. CHRISTINE SAWCHUK
CPA, CA, CBV, MEd, EdD

Christine Sawchuk is the President & CEO of CBV Institute. She is responsible for the conduct of the affairs of CBV Institute in accordance with the Institute’s By-laws, policies and procedures, working with the Board of Directors and volunteers in various committees. She is responsible for the administration, strategic plan, and overseeing the delivery of various programs and services offered by CBV Institute. Included in her duties is the responsibility of communications with Members and the external stakeholders, media, accounting ,legal and investment firms, as well as other organizations in the valuation profession in Canada, the United States and worldwide.

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