Carla S. Nunes, CFA, ABV, is a managing director in the Office of Professional Practice of Kroll (previously Duff & Phelps). She has over 25 years of experience. In that role, Carla provides firmwide technical guidance on a variety of valuation, financial reporting, and tax issues. She also co-writes Kroll’s annual “U.S. and European Goodwill Impairment Studies.” In addition, Carla is the global leader of Kroll’s Valuation Digital Solutions group, which produces cost of capital thought leadership content and data housed in the Cost of Capital Navigator.

Prior to this role, Carla was part of the Valuation Advisory Services practice, focusing on the valuation needs of primarily consumer and industrial product firms at Duff & Phelps and its predecessor firms, PricewaterhourseCoopers and Standard & Poor's. She has over 18 years of experience providing a variety of valuation, financial analysis, and tax services.

She is also one of Duff & Phelps' experts in addressing valuation issues related to cost of capital. She is a contributing author to the 4^th and 5^th editions of the book Cost of Capital: Applications and Examples (2014), by Shannon Pratt and Roger Grabowski. She is also a co-author of the 2014 and 2015 editions of the Valuation Handbook – Guide to Cost of Capital, as well as the International Valuation Handbook – Guide to Cost of Capital, along with Duff & Phelps' colleagues Roger Grabowski and James Harrington.

Carla received her M.B.A. in finance from the University of Rochester, completed coursework for a Masters of Taxation from Villanova University School of Law and received an honors degree in business administration from the Technical University of Lisbon. She also holds a Chartered Financial Analyst (CFA) designation and is a member of the CFA Institute, the CFA Society of Philadelphia, and the AICPA.