Valuing More Than the Balance Sheet | ARC

Understanding a company’s history, leadership, and future matters as much as financial statements.

 

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Accounting ARC
With Donny Shimamoto
Center for Accounting Transformation

Build a 7-figure firm in just 4 hours a week!

Donny Shimamoto, CPA.CITP, CGMA, opens a recent episode of Accounting ARC with a simple question: How do you value a business when the numbers tell only part of the story?

His guest, Baria Jaroudi, a Houston-based director in BDO’s business valuation and advisory practice, says valuation work requires more than reviewing financial statements. It requires understanding how owners built the business, where cash flow comes from, and what risks and assumptions shape a credible and defensible value — especially in family law and divorce matters, where the stakes can run high.

MORE Accounting ARC: Accounting’s “Untalked-About” FrontierWhy Happiness is Hard-Fought for High Achievers | The Fastest Way to Lose Talent Is “Dick Leadership” | Post-Holiday Fatigue Isn’t a Failure; It’s a Signal | OCR, Research Bots & Meeting Assistants: What Actually Helps NowReturn Season is the New Stress Test | Small Firms May Have the Biggest Advantage in 2026 | Downgraded: What the DOE Said About Accounting | Savage: Using Your License as a MegaphoneBaker: Interpreting Pricing PsychologyDon’t Get Fired by Your Own Automation | What Amazon Doesn’t Tell You | Royalties, Residuals, and Reality Checks | ARC-SLC 

“I like to think of myself as someone who brings clarity and calm in moments that can otherwise feel overwhelming,” Jaroudi says.

Shimamoto, founder and managing director of IntrapriseTechKnowlogies LLC and founder and inspiration architect for the Center for Accounting Transformation, says that role reflects a core purpose of the profession: accountants deliver peace of mind. In Jaroudi’s work, that means translating complex analysis into conclusions clients can understand — and conclusions that can withstand scrutiny.

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Accounting’s “Untalked-About” Frontier | ARC

Rural communities offer meaningful work — and a chance to build a practice on purpose. 

Sponsored by The Balanced Millionaire: The Advisor Edition by Dr. Jackie Meyer | See Today’s Special Offer

Subscribe to CPA Trendlines podcasts anywhere: AppleGoogle/YouTubeSpotifyiHeartDeezer, Amazon Music, AudiblePlayer FMAudacy, RSS.

Accounting ARC
With Donny Shimamoto

Center for Accounting Transformation

Build a 7-figure firm in just 4 hours a week!

In an era when private equity rollups and “bigger is better” narratives dominate accounting headlines, Donny Shimamoto, CPA.CITP, CGMA, returns to a quieter question: What does it look like to build a firm — and a career — around serving the places that rarely get the spotlight? 

MORE Accounting ARC: Why Happiness is Hard-Fought for High Achievers | The Fastest Way to Lose Talent Is “Dick Leadership” | Post-Holiday Fatigue Isn’t a Failure; It’s a Signal | OCR, Research Bots & Meeting Assistants: What Actually Helps NowReturn Season is the New Stress Test | Small Firms May Have the Biggest Advantage in 2026 | Downgraded: What the DOE Said About Accounting | Savage: Using Your License as a MegaphoneBaker: Interpreting Pricing PsychologyDon’t Get Fired by Your Own Automation | What Amazon Doesn’t Tell You | Royalties, Residuals, and Reality Checks | ARC-SLC 

In this episode of Accounting ARC, Shimamoto sits down with two practitioners who live that reality every day: Shayna Chapman, who runs a practice rooted in a small Ohio community, and Mohan Chirumamilla, who serves clients across Omaha, Nebraska, and Columbia, Missouri. Their conversation is part practical playbook, part gut-check — and it lands on a message that feels increasingly urgent for the profession: small towns still need sophisticated accounting, and accountants still need work that feels meaningful.  

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Return Season is the New Stress Test | ARC

E-commerce growth forces firms to rethink accruals, margins, and sustainability.

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Accounting ARC
With Liz Mason, Byron Patrick, and Donny Shimamoto

Center for Accounting Transformation

Build a 7-figure firm in just 4 hours a week!

Holiday shopping has never been easier. With a few taps on a smartphone, consumers can buy gifts from bed, track deliveries in real time, and return unwanted items with minimal friction. But behind that convenience lies a complicated accounting reality—one that came into sharp focus during a recent episode of Accounting ARC.

MORE Accounting ARC: Small Firms May Have the Biggest Advantage in 2026 | Downgraded: What the DOE Said About Accounting | Savage: Using Your License as a MegaphoneBaker: Interpreting Pricing PsychologyDon’t Get Fired by Your Own Automation | What Amazon Doesn’t Tell You | Royalties, Residuals, and Reality Checks | ARC-SLC | Free Speech Is a Right; Respect Is a Responsibility | Cash Bags, Casinos & Audits: How First Jobs Shape UsGen Z Redefines Careers | Bootleggers, Baptitsts & CPAs: Rethinking Licensure

Hosts Donny Shimamoto, CPA.CITP, CGMA; Byron Patrick, CPA.CITP; and Liz Mason, CPA, examine the financial, operational, and environmental consequences of e-commerce returns, using the holiday season as a lens to explore broader shifts in consumer behavior and business sustainability.

Industry research shows that nearly 25% of e-commerce purchases are returned after the holidays, compared with less than 9% of in-store retail purchases. For accounting teams, that disparity introduces volatility into revenue recognition, inventory valuation, and profitability forecasting—often at the worst possible time of year.

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