Vivian is a founding partner of ap Valuations Limited. She has over 10 years of specialized knowledge and experience in business valuations, financial consulting and litigation support. Vivian has completed numerous valuations of companies involved in a variety of industries for various purposes including dispute resolution, corporate reorganizations, income tax and corporate finance activities.

She has also completed numerous expert valuation and other report quantifying financial loss / damages pursuant to litigation and dispute matters including shareholder disputes, breach of contract and family law matters.

Vivian is a Chartered Business Valuator (highest mark in Canada) and Chartered Accountant. She has completed the Canadian Institute of Chartered Accountants in-depth tax course, obtained a Master of Business Administration and is a member of the Arbitration and Mediation Institute of Ontario and Collaborative family law group.

Vivian has appeared as an expert witness in Ontario. She has also served as a mediator and arbitrator on many financial matters.

Vivian is the author of various articles and seminars for the legal and valuation communities. Vivian is also a co-author of Financial Principles of Family Law, Carswell Legal Publications 2001 and a contributing author to Law and Practice under the Family Law Act of Ontario, Revised Edition.

Martin S. Pont, CBV

Martin is a founding partner of ap Valuations Limited. Martin has specialized in business and securities valuation, litigation support and matrimonial litigation support since 1996, including the involvement in hundreds of different matters relating to business valuations, stock option and restricted stock valuation, damages quantification, income analysis and net family property.

These assignments have varied widely in type and purpose including quantifying financial loss / damages pursuant to litigation and dispute matters including shareholder disputes, breach of contract and family law matters. Martin has appeared as an expert witness in Ontario and has served as a mediator and arbitrator in financial matters. Martin has authored numerous articles and conducted lectures for the legal and valuation communities, including:

Contributing author to Law and Practice under the Family Law act of Ontario, Revised Edition;
Has appeared as a panel member, specializing in family law, on "Michael Vaughan Live" (Report on Business Television);
Assisted with the National Institute of Trial Advocacy training session at the University of Toronto, 2002, including preparation of case materials;
Has assisted with the University of Toronto Trial Advocacy Course from 1997 to 2003, including preparation, with others, of case materials;
Lecturer at the “Technical Workshop For Business Valuators in Atlantic Canada” on the valuation of holding companies and the impact of latent taxes on value – February 2003; and,
Lecturer, with Professor Stanley Laiken, on the impact of Paragraph 88.1 (d) to the valuation of corporate entities, presented at the Canadian Institute of Chartered Business Valuators (“CICBV”) , November 2002 Toronto Workshop and the joint CCRA/CICBV March 2003 Ottawa Workshop.

Stephen D. Kertzman, LLB, CBV

Stephen is a partner at ap Valuations Limited. Prior to joining the firm, he was a Vice President in the advisory practice of a Big Four accounting firm. Stephen has over 10 year of specialized experience regarding the quantification of economic losses for cases involving class action suits, breach of commercial contracts, intellectual property and personal injury matters. Trained in the financial, accounting and legal fields, Stephen’s detailed and comprehensive expert reports have benefited clients in complex litigation matters regarding loss quantification, business valuation and financial investigation issues.

Stephen has appeared before the Superior Court of Justice, Ontario as an expert witness.

In addition, Stephen has completed business valuation engagements for income tax purposes and pursuant to securities regulations. In this regard, he has acted on behalf of buying and selling parties, governments and private and public companies in industries which include manufacturing, distribution, technology, construction, wholesale and retail trade and financial and professional services.

Stephen has co-authored the Course Notes for the Litigation Accounting courses and the Law and Tax course offered by the Canadian Institute of Chartered Business Valuators (CICBV). He was the Canadian Course Leader for the CICBV’s Litigation I and Litigation II courses whereby he was responsible for setting and marking exams and advising on curriculum content. Stephen has authored various papers on the subject of damages quantification and made presentations regarding business valuation issues. He has prepared case study materials for the Advocates Society, the Law Society, University of Toronto Law School and many of Canada’s most prestigious law firms’ advocacy training programs.

Bonnie Prussky, BBM, DIFA, CBV

Bonnie is a Principal with ap Valuations Limited. She has over 12 years of specialized knowledge and experience in business valuations, financial consulting, forensic analysis and litigation support.

Bonnie has prepared valuations of companies involved in a variety of industries for various purposes, including dispute resolution, matrimonial proceedings, corporate reorganizations, and income tax matters.

She has also prepared expert valuation and damage quantification reports for various litigation and dispute matters.

Bonnie has a Graduate Diploma in Forensic Accounting, and is a Chartered Business Valuator. Bonnie has appeared as an expert witness in Ontario.

Bonnie is the author of various articles and seminars for the legal community.

Jeffrey Cling

Jeffrey is an Associate at ap Valuations Limited. He possesses a Diplôme D'études Collégiales (DEC) in Commerce, Jeffrey is currently pursuing an accounting major and has enrolled in the CICBV programme of studies. Jeffrey has general business knowledge and contributes strong research, organizational and analytical skills to the firm.

Morgan McIntyre

Morgan McIntyre, an Associate at ap Valuations Limited, is a Chartered Financial Analyst. Morgan has completed the Canadian Securities course and has a Bachelor of Commerce Degree, with a major in finance. Prior to joining ap Valuations Limited, Morgan worked as a Senior Analyst and Planning Manager at RBC Capital Markets in Toronto.

Morgan is currently enrolled in the Canadian Institute of Chartered Business Valuator's Programme of Studies.

Michael Candeloro, CA

Michael Candeloro, an Associate at ap Valuations Limited, is a qualified Chartered Accountant. Michael holds an Honours Bachelor of Accounting Degree from Brock University, where he was inducted into Beta Gamma Sigma, an international business honour society. Michael is currently enrolled in the Canadian Institute of Chartered Business Valuators’ Programme of Studies and is pursuing his professional designation.

Yen Dang, CA

Yen Dang, an Associate at ap Valuations Limited, is a Chartered Accountant (CA) with experience in finance, auditing and corporate taxation. Yen also holds a Certified Public Accountant (CPA) designation and is currently enrolled in the Canadian Institute of Chartered Business Valuators’ (CICBV) Programme of Studies. Prior to joining ap Valuations Limited, Yen worked at two of the “big four” accounting firms and a multinational food company.

Shanda Gagne

Shanda is the office administrator. She brings strong analytical, multi-tasking and interpersonal skills to ap Valuations Limited. Shanda assists the partners in managing the office and is integral to all functions of the firm. Shanda is the ‘go-to’ person for all our clients.

Shanda is in the process of obtaining her Accounting Certificate at the Institute of George Brown City College with the goal of pursuing her Chartered Accounting designation.

Tricia Shaw, CA

Tricia Shaw, an Associate at ap Valuations Limited, is a qualified Chartered Accountant. Tricia also holds a Bachelor of Commerce Degree from the University of Toronto where her studies focused on accounting and economics.

Tricia is pursuing the Chartered Business Valuator designation. Prior to joining ap Valuations Limited, Tricia worked as a Senior Staff Accountant at one of the “big four” accounting firms. Tricia brings strong analytical and interpersonal skills to ap Valuations Limited.