Curtis A. Farrow

About Curtis A. Farrow

c••••••••@armanino.com l 72••••••30 l has supported many clients in achieving their growth initiatives in connection with M&A, capital raising, reorganizations, and carve-outs, as well as successful liquidity events for stakeholders via IPOs, de-SPACs, reverse mergers, and other M&A transactions. Curtis combines his strong expertise in business and intangible asset valuation with his knowledge of accounting and economics to identify, address, and resolve business issues for executives/management teams, founders/entrepreneurs, and private investors (PE/VC).He has worked with clients both nationally and internationally across a wide variety of industries, including technology, software, healthcare services, life sciences, manufacturing and distribution, retail/consumer goods, professional services, telecommunications, and financial services. Curtis has conducted valuations for financial reporting purposes under ASC 820/805/350/360/718/842/815. He is also experienced in performing valuations for tax purposes (409A/382/8283/Gift and Estate/C-S Corp, QSBS), strategic management planning (MBO, Fairness Opinions, etc.), and litigation support (shareholder disputes and marital dissolutions).Curtis received a Master of Business Administration (MBA) degree in Financial Analysis and Financial Management from the University of Colorado in 2013 and a Bachelor of Business Administration in Finance and Economics from the University of Colorado in 2008. In addition to having an actively licensed Certified Public Accountant (CPA), he also holds an Accredited Senior Appraiser (ASA) designation from The Appraisal Foundation. He is a member of the Association for Corporate Growth (ACG) and currently serves as on the private equity outreach and programs committee for the annual M&A East conference. He is also an active member of the PICPA and served on its Greater Philadelphia Executive Committee and the Pennsylvania Estate Planning Council (PEPC).

Experience

1. Managing Director

   Armanino

   Jan 2025 — Present · Philadelphia, PA, US

   High-quality valuations for financial reporting, tax compliance, and strategic planning purposes that are fully defensible and designed to anticipate and address the needs of auditors, capital markets, the SEC, tax authorities, and other intended users. In our white glove highly responsive and collaborative manner, we develop a deep understanding of your business environment, internal systems, and operational processes to address your stated needs and identify areas for value creation. We support private equity, venture capital, public companies, and private businesses with the following valuation services:Financial Reporting-Purchase Price Allocations Related to Business Combinations (ASC 805 / IFRS 3)-Private Equity Portfolio Company Valuations (ASC 820 / IFRS 13)-Complex Financial Instruments - Embedded Derivatives & Convertible Securities (ASC 815/825/480/460)-Equity-Based Compensation (IRC 409A/ASC 718)-Goodwill & Other Intangibles Impairment Analysis (ASC 350/360 / IFRS 36)-Leases – Incremental Borrowing Rate (ASC 842 / IFRS 16 / GASB 87)-Fair Value Measurements (ASC 820 / IFRS 13)Tax-Equity-Based Compensation (IRC 409A/ASC 718)-NOL Limitation (IRC 382)-Gift and Estate Tax, Charitable Contributions (including Carried-Interest)-S-Corp Conversion-Discount StudiesAdvisory / Other-Financial Modelling (Cash Flow Management, Forecasting)-Market Studies-Litigation support-Strategic Planning (Sell-side / Buy-side, Divestitures/Spin-offs, MBO, LBO, Recapitalization, etc.)-Succession Planning-Buy/Sell Agreements

Education

• University of Colorado Denver

  MBA, Financial Analysis, Financial Management, Accounting

  2011 — 2013

• University of Colorado Boulder - Leeds School of Business

  Bachelor of Science, Business Administration; Financial Management; International Finance, Corporate Finance,& Economics

  2004 — 2008

Skills

• Project Management
• Risk Management
• Equity Valuation
• Financial Modeling
• Business Development
• Problem Solving
• Customer Retention
• Financial Reporting
• Esop
• Intellectual Property
• Leadership
• Strategic Planning
• Option Pricing Models
• Mba
• Finance
• Derivatives
• Sec Financial Reporting
• Financial Analysis
• Thought Leadership
• Financial Statements
• Dcf Valuation
• 409a
• Analysis
• Strategy
• Microsoft Excel
• Valuation Modeling
• Gaap
• Management
• Capital Iq
• Valuation
• Cpa
• Financial Accounting
• Relationship Building
• Mergers & Acquisitions
• Intangible Assets
• Consulting
• Accounting
• Transaction Advisory Services
• Enterprise Valuation
• Due Diligence