Roger Mellen, MBA, CPA, CMA
Chartered Professional Accountant

Modern City

OUR FIRM

Mission: "To help people and businesses grow and realize their full potential."  

 

Vision: “To develop valued relationships between people, businesses and their communities." 

 

Values: “To identify and create opportunities through creativity, loyalty and trust."  

Introduction: 

Our firm provides accounting, advisory, finance and taxation services to individuals, families, small to medium-sized businesses, professional practices and government institutions. 

Our core mandate is to provide exceptional services that are individually tailored and customized to our clients' strategic and corporate business needs and values.

Summary of Services:

  • Accounting coaching

  • Accounting services 

  • Business analysis 

  • Business advisory 

  • Business valuations

  • Compilation engagements

  • Corporate finance

  • Financial forecasts (see note below)

  • Financial projections (see note below)

  • Financial reporting

  • Litigation support

  • Management accounting 

  • Tax services

  • Trust accounting

  • Quality of earnings analysis

Forecast Versus Projection:

Financial Forecast. Prospective financial statements that present, to the best of the responsible party's knowledge and belief, an entity's expected financial position, results of operations, and cash flows. A financial forecast is based on the responsible party's assumptions reflecting the conditions it expects to exist and the course of action it expects to take. - Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS

Financial Projection. Prospective financial statements that present, to the best of the responsible party's knowledge and belief, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and cash flows. A financial projection is sometimes prepared to present one or more hypothetical courses of action for evaluation, as in response to a question as, "What would happen if...?" - Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS 

Our advanced financial and valuation services are valuable to:

  • Audit and assurance firms

  • Board of directors

  • Capital management firms

  • Entrepreneurs

  • Franchises

  • Family offices

  • Fund managers

  • Investment banks

  • Investment cooperatives

  • Law firms

  • Management teams

  • Private equity firms

  • Seed/angel investors

  • Special committees

  • Start-ups

  • Venture capital firms

  • Wealth management firms 

Financial Report

BUSINESS VALUATION

Why you may need a Business Valuation:

  • Acquiring a business

  • Bankruptcy

  • Corporate reorganizations 

  • Divestitures

  • Economic loss quantification 

  • Exit strategy planning

  • Fair value determination 

  • Fairness opinions 

  • Initial public offering

  • Internal business decision making

  • Investment recommendations

  • Impairment testing

  • Insurance claims

  • Litigation support

  • Martial dissolution

  • Mergers and acquisitions

  • Partner disputes

  • Pricing analysis 

  • Purchase price allocation 

  • Raising capital

  • Selling a business

  • Shareholder disputes

  • Succession planning

  • Trust, estate and gift planning

  • Valuing employee options and compensation

In practice, the Valuator acts independently to provide one of three types of Valuation Reports to conclude as to the value of the shares, assets or an interest in a business. These reports are not only distinguished by the Valuator’s scope of review and the amount of disclosure provided, but also by the level of assurance being provided in the conclusion, with a Comprehensive Valuation Report providing the highest assurance and the Calculation Valuation Report providing the lowest. The higher the assurance, the more work required and cost of the Valuation Report.

Types of Business Valuations:

Comprehensive Valuation Report

 

A Comprehensive Valuation Report contains a conclusion as to the value of shares, assets or an interest in a business that is based on a comprehensive review and analysis of the business, its industry and all other relevant factors, adequately corroborated and generally set out in a detailed Valuation Report.

 

Estimate Valuation Report

 

An Estimate Valuation Report contains a conclusion as to the value of shares, assets or an interest in a business that is based on limited review, analysis and corroboration of relevant information, and generally set out in a less detailed Valuation Report.

 

Calculation Valuation Report

 

A Calculation Valuation Report contains a conclusion as to the value of shares, assets or an interest in a business that is based on minimal review and analysis and little or no corroboration of relevant information, and generally set out in a brief Valuation Report.

The Valuator works with the client to determine what is the appropriate type of Valuation Report based on the purpose of the valuation, the availability of information and the client’s need for assurance. There is no stated regulation as to the amount of work to be completed as it is expected that the Valuator will use their professional judgement when selecting their assurance processes and procedures.

Calculator

ABOUT US

Quick Facts: 

​​

  • We are licensed by CPA Nova Scotia to provide compilation engagements and other regulated services.

  • We are registered as a Sole Proprietorship with the Nova Scotia Registry of Joint Stocks.

  • We carry Professional Liability Insurance with The Sovereign General Insurance Company via Prolink.

 

Our firms' insured services include, but not limited to:​​​​

 

  • Bookkeeping

  • Business Plans and Projections

  • Business Valuations

  • Investment and Financial Consulting

  • Management Consulting

  • Non-review Preparation of Financial Statements

  • Personal Financial Planning

  • Tax and Estate Planning

  • Tax Preparation

  • Temporary or interim Chief Financial Officer

We are certified advisors for:

 

  • QuickBooks Desktop

  • QuickBooks Online

  • QuickBooks Online Advanced 

  • Xero Cloud Accounting

  • Sage Business Cloud Accounting

  • LeanLaw Accounting Pro - Gold

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OUR TEAM

Roger Mellen is a Chartered Professional Accountant (CPA) qualifying as a Certified Management Accountant (CMA) and the Sole Practitioner of our firm. Roger earned his MBA and accounting designations while conducting corporate income tax audits and GST/HST examinations with the Canada Revenue Agency in Halifax, Nova Scotia.

Roger focuses his continual professional development studies on business analysis, business valuations, capital budgeting, corporate finance, financial analysis, financial modeling, financial planning, investment analysis, mergers & acquisitions, taxation and working capital management.  

Summary of Education: 

  • Registered Student in CBV Institute Program of Studies, Canadian Institute of Chartered Business Valuators (CICBV), 2021.

  • Financial Modeling & Valuation Analyst (FMVA) Candidate, Corporate Finance Institute (CFI), 2021. 

  • Graduate of Chicago Booth Mergers & Acquisitions (M&A) Executive Education Program, University of Chicago, 2021.

  • Chartered Professional Accountant (CPA), CPA Nova Scotia, 2016.

  • Master of Business Administration (MBA), Saint Mary's University, 2014.

  • Certified Management Accountant (CMA), CMA Nova Scotia, 2014.

  • Bachelor of Business Administration (BBA), Cape Breton University, 2010

  • Business Administration Diploma (DBAD), Nova Scotia Community College, 2007. 

accounting

services

Accounts Reconciliation

Bank Reconciliations

CFO Services

Cloud Accounting

Financial Reporting 

Financial Planning & Analysis

Financial Projections

Interpretation of Financial Information

Planning & Budgeting

finance

services

Capital Budgeting Analysis

Cash Flow Analysis

Corporate Finance Strategy

Enterprise Financial Planning

Financial Statement Analysis

Financial Forecasting

Financial Modeling

Investment Analysis

Working Capital Management

tax

services

Corporate Tax Returns

CRA Tax Audit Assistance

GST/HST Rebates

GST/HST Returns

Partnership Tax Returns

Personal Income Tax Returns

Sole Proprietorship Tax Returns

Strategic Tax Planning

Tax & Estate Planning

advisory

services

Divestitures

Fairness Opinion

Impairment Testing

Mergers & Acquisitions

Pricing Analysis

Purchase Price Allocation

Strategic Planning

Succession Planning

Quality of Earnings Analysis

CERTIFICATES

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1-902-304-0995

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