Marcum LLP

Carla Glass

Carla  Glass, Managing Director, Valuation & Litigation Support
Managing Director
Valuation & Litigation Support

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Carla Glass is a managing director in the Valuation and Litigation Support Services group. Ms. Glass has more than 25 years of experience in the valuation of businesses, partnerships, debt, derivative securities, intellectual property, and other intangible assets in a wide range of industries. She has performed valuations of business interests for a variety of purposes including, but not limited to, gift and estate tax, financial reporting, employee stock ownership plans, corporate and partnership reorganizations, minority shareholder rights, bankruptcy proceedings, merger and acquisition analysis, and litigation.

Ms. Glass served as Chair of the Business Valuation Committee of the American Society of Appraisers (ASA) and Chair of the Appraisal Standards Board of The Appraisal Foundation, which is the board that promulgates the Uniform Standards of Professional Appraisal Practice (USPAP). She is a Fellow in the ASA College of Fellows (FASA), the ASA's highest mark of achievement and recognition. She was also one of eight valuation professionals who served on the Valuation Resource Group of the Financial Accounting Standards Board.

Ms. Glass has created and taught Principles of Valuation courses for the American Society of Appraisers. She is a frequent speaker on topics in business valuation to appraisal, legal, accounting, and other professional groups. During her time as Chair of the ASA's Education Committee, she headed the development, teaching, and grading of courses, seminars, and examinations for the society.

Ms. Glass has been qualified as an expert witness in Federal District Courts and the District Court of the State of Wyoming, as well as in arbitration proceedings.

Professional & Civic Affiliations
  • American Society of Appraisers (ASA)
    • Standards Committee for Business Valuation, Member, 1998-2000
    • Business Valuation Committee, Chair, 1995- 1997
    • Business Valuation Committee, Member, 1990-1999
    • International Education Committee, Chair, 1994-1995
    • International Education Committee, Member, 1990-1998
    • Education Committee for Business Valuation, Chair, 1992- 1994
    • 11th Annual Advanced Business Valuation Conference, Chair, 1991-1992
  • The Appraisal Foundation - Appraisal Standards Board, Chair, 2005
    • Appraisal Standards Board, Vice Chair, 2004
    • Appraisal Standards Board, Member, 2001-2006
  • Financial Accounting Standards Board - Valuation Resource Group, Member, 2007-2013
  • CLARENCE Standards Committee - Member, 1998-2000
  • CFA Institute
Accreditations & Designations
  • Chartered Financial Analyst
  • Accredited Senior Appraiser, Fellow
Subject Matter Expertise

Business Valuation
Litigation Support
Shareholder Disputes
Intangible Asset Valuation
Employee Stock Ownership Plans
Estate and Gift Valuation
Valuation for Financial Reporting
Valuation Professional Standards

Practice Focus


Master of Business Administration
University of Houston

Bachelor of Arts
Vanderbilt University

Curriculum Vitae


Related News

The National Association of Certified Valuators and Analysts published an article by Valuation and Litigation Support Managing Director Carla Glass, Market Participant Acquisition Premiums in valuations.

As Seen In

The National Association of Certified Valuators and Analysts published an article by Valuation and Litigation Support Managing Director Carla Glass, Market Participant Acquisition Premiums in valuations.

Many business valuations are completed for purposes of compliance with U.S. Generally Accepted Accounting Principles (GAAP), often referred to as Valuations for Financial Reporting.




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