H. Edward Moris
ASA, CBA, BVAL, CPA/ABV, CFF
Clifton Gunderson LLP

Ed is a senior manager in Schaumburg, Illinois providing Valuation & Forensics Services in the greater Chicagoland area. He is a certified public accountant, a former small-business owner, and has over 20 years of experience providing business valuation and transfer pricing services. Ed has earned accreditation from the American Society of Appraisers of Accredited Senior Appraiser (ASA), the Institute of Business Appraisers of Certified Business Appraiser (CBA) and Business Valuator Accredited in Litigation (BVAL) and from the American Institute of Certified Public Accountants of Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF). His valuation and business appraisal experience includes valuation of business enterprises, equities and intangible assets for gift and estate tax purposes, marital dissolution, SFAS 141- 142, and acquisitions and divestitures. He serves clients in a variety of industries, including commodities trading, manufacturing, insurance, technology, distribution, retail, construction, and professional services.

Prior to joining Clifton Gunderson LLP, Ed was a Director of Grant Thornton LLP's Chicago Valuation Services Group (2006-2007), a Principal at CDH Financial Services, LLC responsible for Valuation and Litigation Services (2002- 2006), the Manager of Valuation/Litigation Services for The Condon Group, Ltd. (2001-2002), President of Morris Holmes & Co., Inc. a consulting firm specializing is business valuation, M&A and computer consulting services (1983- 2001), and began his career in public accounting as an auditor with PriceWaterhouseCoopers (1975-1983).

Ed begins all valuation and transfer pricing engagements with an initial meeting to gain an understanding of the business and identify any unusual issues. From that point forward, he is actively involved in all aspects of the process, from research and analysis, to the investigation of industry and economic trends impacting the business.

Ed believes it to be very important to step back and look at the whole picture when an engagement is nearing completion to make sure appropriate methodologies were was used and that the conclusions are reasonable. His hands-on approach and managerial experience help him assure production of a high quality and accurate final product for his clients.