The numbers tell a story.
We make sure it's the right one.

Portland, Oregon based CPA firm offering business valuation and forensic accounting services for complex divorce and financial fraud investigations cases throughout Washington, Oregon, and California.

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AJ Virk
Principal
(CA and OR)
CPA
Certified Public Accountant
CVA
Certified Valuation Analyst
CFE
Certified Fraud Examiner
AJ Virk
About

The Making of the Forensic CPA and WCFAV.

After earning his Master of Professional Accountancy from UC Irvine in 2019, AJ Virk began his career working with high-net-worth individuals in the greater Los Angeles and Silicon Valley areas in tax. His exposure to gift, estate, and trust matters led him into business valuation and helped shape his decision to pursue a career in forensic accounting and valuation.

AJ earned an early opportunity at a leading Silicon Valley forensic accounting group, where he helped resolve complex financial issues in divorce through forensic accounting and business valuation. He later brought this experience to an Oregon based firm, expanding his expertise to include financial fraud investigations and similar family law forensic accounting or valuation matters. This dual‑state experience gave AJ a strong understanding of the complex financial issues that arise under California’s community property system and Oregon’s equitable distribution laws, and ultimately inspired AJ to establish an independent practice serving clients across the greater West Coast.

In May 2026 AJ founded West Coast Forensic Accounting & Valuation, P.C. (WCFAV) and now specializes exclusively in forensic accounting and valuation. AJ enjoys continually building his expertise in valuation, forensic accounting, and data analytics, while staying current on evolving tax laws and technologies that influence each case he works on. At the end of the day, AJ is driven by his appreciation for the work and his belief that it helps people find clarity, closure, and peace.

Services

Services for Attorneys, Mediators, Their Clients, and Business Owners.

Family Law Forensics

Comprehensive financial analysis for marital dissolution matters:

  • Analysis of financial statements and tax records
  • Balance sheet and net worth analysis at date of marriage, date of separation, and date of trial
  • Determination of income available for spousal and child support, including bonus, deferred compensation, and retroactive support analyses
  • Marital standard of living analysis
  • Tracing of separate funds, real property, retirement accounts, and investments
  • Equity compensation (RSUs, ESPPs, and performance shares) apportionment and accounting of after‑tax shares
  • Post‑separation accounting
  • Preparation of comprehensive, fully integrated property division schedule
Business Valuation

Conclusion of value and calculation of value reports for closely‑held business interests:

  • Marital dissolution valuations and goodwill analyses
  • Fair market value determinations under IRC § 2031 and 2512 for estate (Form 706) and gift (Form 709) tax filings, prepared for the attorney or CPA filing the return
  • Hypothetical buy/sell valuations
  • DLOM and DLOC discount analyses applying Revenue Ruling 59-60 methodology
  • CVA-credentialed reports compliant with NACVA professional standards and SSVS No. 1, written for litigation defensibility and IRS audit support
Financial Fraud Forensics

Investigative financial analysis when the numbers don’t add up and someone needs to prove it:

  • Financial fraud investigation and forensic examination
  • Ledger and charge analysis
  • Damages quantification
  • Misappropriation of assets analyses
  • Embezzlement investigation
  • Asset tracing in fraud contexts, supporting civil recovery and restitution
  • Initial review and pattern analysis on high‑volume productions using Microsoft 365 Copilot with enterprise data protection, accelerating early-stage review without compromising the rigor of forensic conclusions
  • CFE‑certified methodology with deep experience in financial statement analysis and fraud examination
Litigation Support

Trial‑ready financial analysis that translates complex findings into clear, persuasive insights for attorneys and decision‑makers:

  • Consulting expert engagements
  • Testifying expert engagements
  • Joint financial neutral engagements
The Advantage

A Rare Combination of Regional Expertise & Credentials.

Experience analyzing family law and financial fraud matters throughout the West Coast, combined with CPA, CVA, and CFE credentials, provides a genuinely rare perspective that enhances financial analysis and strengthens the clear articulation and defense of conclusions.

California Specific Expertise

WCFAV is registered with the California Board of Accountancy as an Out‑of‑State Accounting Firm (OFR 1218). As a community property state, California generally treats assets acquired during marriage as jointly owned and subject to equal division. AJ brings deep expertise in applying the complex financial principles that govern California family law matters, including:

  • Nelson method apportionment of restricted stock units (RSUs)
  • California Family Code § 2640 reimbursement claims
  • Van Camp and Pereira analyses in business division matters
  • Watts claims for post‑separation use of community assets
  • Support analyses under California Family Code § 4055 and 4320
  • Moore/Marsden calculations for real property characterization
Oregon Specific Expertise

WCFAV is an Oregon‑based CPA firm registered with the Oregon Board of Accountancy. Oregon follows an equitable distribution system that emphasizes fairness rather than an automatic equal split. AJ applies Oregon-specific frameworks consistent with Oregon case law and court expectations:

  • Slater v. Slater goodwill analysis for marital business valuations
  • Powell method RSU apportionment
  • Conclusion of value reports under ORS 118.010 (Oregon’s $1 million estate tax exemption) supporting estate filings and lifetime gifting strategies
Triple Credential Stack

Certified Public Accountant, Certified Valuation Analyst, and Certified Fraud Examiner in a single practitioner. The combination covers valuation methodology, fraud detection, and accounting standards simultaneously.

Geographic Coverage

AJ operates WCFAV as a remote‑first firm, with availability for travel within primary service areas: Seattle · Portland · Salem · Eugene · Bend · Redding · Sacramento · San Francisco · San Jose. Remote engagements available statewide throughout Washington, Oregon, and California.

Contact

Engage and retain.

Complimentary initial consultation for individuals with family law matters when a privately retained attorney or mediator participates in the initial meeting to assess scope and fit.