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Josephine Giordano

Josephine Giordano


Senior Director, Financial Forensics & Valuation Services

Financial Forensics & Valuation Services Phoenix, AZ

Josephine Giordano is a Senior Director in the Financial Forensics & Valuation Services Group and National Cannabis Practice Leader at BeachFleischman. Ms. Giordano’s extensive experience includes the areas of internal audit, banking, regulatory compliance, fraud investigation, forensic accounting, public accounting/tax, business valuations, bankruptcy & restructuring, turnaround management, expert witness, court-appointed receiverships, and special master and compliance monitoring appointments.



  • Certified Public Accountant (CPA)
  • Accredited in Business Valuation (ABV)
  • Certified in Financial Forensics (CFF)
  • Certified Fraud Examiner (CFE)
  • Certified Business Appraiser (CBA)
  • Accredited Senior Appraiser (ASA)
  • Certified in Distressed Business Valuation (CDBV)
  • Certified Insolvency & Restructuring Advisor (CIRA)
  • Certified Internal Controls Auditor (CICA)
  • Certified Turnaround Professional (CTP)
  • Certified Commercial Cannabis Expert (CCCE)
  • Licensed Real Estate Agent in the State of Arizona

Professional Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Arizona Society of Certified Public Accountants (ASCPA); Chairperson of the Cannabis Special Interest Section
  • Arizona Cannabis Chamber of Commerce (AZC3); Public Policy committee member
  • Association of Certified Commercial Cannabis Experts (ACCCE); Education Advisory Board member
  • Association of Certified Fraud Examiners (ACFE)
  • American Society of Appraisers (ASA)
  • Association of Insolvency & Restructuring Advisors (AIRA)
  • Institute of Business Appraisers (IBA)
  • Institute for Internal Controls (IIA)
  • Maricopa County Bar Association (MCBA)
  • Turnaround Management Association (TMA)
  • Society of Corporate Compliance and Ethics (SCC)

Professional Experience (AZ only)

  • BeachFleischman PLLC: Senior Director, Financial Forensics and Valuation Services Group and National Cannabis Practice Leader (2020-Current)
  • R.O.I. Properties LLC/R.O.I. Asset Management Solutions: Director of Receivership and Litigation Support Services (2019-2020)
  • Kotzin Valuation Partners, LLC: Director (2015-2019)
  • Giordano Forensic and Valuation Services, PLLC: Principal/Owner (2013-2015)
  • Simon Consulting, LLC: Managing Director (2014-2015)
  • Sierra Consulting Group, LLC: Managing Director (2005-2013)
  • Spinelli Corporation: Financial Consultant (2004-2005)
  • White Giordano & Associates: Partner (1994-2004)
  • American Express Tax and Business Services: Tax Professional/Business Appraiser (1997-1999)


  • “Workable Workouts: Steps to Achieve Your Cannabis Debt Workout,” panel discussion by Zuber Lawler, March 2023
  • “Financial Challenges in the Cannabis Industry,” Accounting & Women’s Alliance, November 2022
  • “State Court Cannabis Receiverships – A Valuable Tool in Distressed Times,” National Association of Cannabis Accounting and Tax Professionals, October 2022
  • “Cybersecurity Webinar- Duties, Breaches, and Damages,” June 2022
  • “Clearing the Smoke – Highs and Lows in the Arizona Cannabis Market,” Arizona State Bar Convention, June 2022
  • “A High-Level Discussion of Arizona’s Cannabis Market,” East Valley Bar Association, March 2022
  • “Experts That You May Not Know You Need,” Maricopa County Bar Association, March 2022
  • “The Cannabis Industry: Weeding Out Fraud – High Times for Fraud Examiners,” 11th Annual ACFE Bahamas and BICA Fraud, Ethics, and Compliance Conference, December 2021
  • Marijuana Related Business Panel, Arizona & Colorado Bankers Conference, November 2021
  • “A Joint Approach in the Growing Challenges of Valuation, Risk and Fraud in the Cannabis Industry,” Arizona Society of CPAs Annual Conference, November 2021
  • “Accounting and Taxes,” Marijuana Industry Trade Association, August 2021
  • “Is the Grass Getting Greener? Arizona’s Cannabis Industry Trends, Challenges and Opportunities,” Arizona Society of CPAs, August 2021
  • “Evaluating Cannabis Risk Management Framework,” Arizona Society of CPAs, August 2021
  • “Cannabis Table of Experts,” Phoenix Business Journal, August 2021
  • “Business Plans in Cannabis,” Marijuana Industry Trade Association, July 2021
  • “Deep Dive into Compliance,” Marijuana Industry Trade Association, July 2021
  • “Insurance Placement Challenges in the Cannabis Industry,” BeachFleischman, July 2021
  • “Family Law 2021 – Twists and Turns,” Arizona State Bar Convention, June 2021
  • “Banking and Lending Challenges in the Cannabis Industry,” BeachFleischman, May 2021
  • “The Importance of IT, Security and Compliance,” Marijuana Industry Trade Association, April 2021
  • “Searching Tax Returns for Hidden Assets,” 2021 Family Law Institute, January 2021
  • “The CPA’s Role in Distressed Business Litigation,” Arizona Society of CPAs Business Valuation and Forensic & Litigation Services Conference, November 2020
  • “Dealing with Disruption: After COVID-19,” 2020 National Cannabis Symposium, October 2020
  • “Arizona Update: Growth on the Horizon,” 2020 National Cannabis Symposium, October 2020
  • “Panel Discussion: Arizona’s Burgeoning Cannabis and Hemp Industry,” Arizona Society of CPAs Cannabis Special Interest Section, February 2020
  • “A Friday Morning in the Weeds, Part II: Continued Discussions Regarding the Evolving Commercial Cannabis Arena,” State Bar of Arizona, November 2019
  • “An Expert’s Tips for Effective Analysis of Financial Statements and Tax Returns,” Maricopa County Bar Association’s Annual Paralegal Conference, November 2019
  • “Grim Reefer: In the End, It’s About Collecting What is Due,” Arizona Department of Revenue, August 2019
  • “Cannabis Receiverships – Stirring Up the Pot,” State Bar of Arizona 2019 Convention, June 2019
  • “Getting to the Goal Line: Appointments of Special Real Estate Commissioners and Receivers to Get Deals Done in Difficult Real Estate Matters,” Arizona Trustee Association, May 2019
  • “Appointments of Receivers and Special Commissioners to Resolve Jointly-Owned Asset Disputes,” Arizona Society of CPAs, Phoenix Tax Workshop, April 2019
  • “I’m Not Dead Yet and I May Need That Money! Financial Exploitation and Undue Influence of Vulnerable Adults,” State Bar of Arizona, Probate and Trust Section, December 2018
  • “Cooking the Books: Lessons in Financial Statement Fraud,” Maricopa County Bar Association, October 2018
  • “Hemp Me Hemp You Access Risk in Valuations,” Arizona Private Lenders Association, October 2018
  • “Appointments of Receivers and Special Commissioners to Resolve Jointly Owned Asset Disputes,” Scottsdale Bar Association, October 2018
  • “Weeding Through the Risks,” Southwest Cannabis Convention, October 2017
  • “Forensic Accounting Techniques and Tips in Financial Exploitation Cases,” Maricopa County Public Fiduciary, July 2013
  • Expert Witness Panel, Turnaround Management Association, May 2009
  • “Financial Issues for Lawyers,” State Bar of Nevada, April 2008
  • “Overview of Business Valuations,” Northern Nevada Bankruptcy Bar Association, April 2008
  • “Occupational Fraud and Abuse,” Nineteenth Annual Treasury and Payments Expo, September 2004
  • “FASB #141 and #142: Valuing Goodwill and Intangible Assets, “American Women’s Society of Certified Public Accountants National Conference, June 2002
  • “SBA Standards: Business Appraisals and SBA Lending Policies,” Small Business Administration, Southwest District, April 2002
  • “Business Valuations: A Value-Added Service for Your Clients,” American Society of Women Accountants, June 2001
  • “Structuring the FLP/FLLC Agreement to Maximize Discounts,” National Network of Estate Planning Attorneys, May 2001
  • “Discussion of Business Valuations,” Southern Nevada Women Attorneys Association, March 2001

Published Articles

  • “In the Weeds and Standing Tall,” Arizona Society of CPAs Newsletter, April 2022; republished Arizona Banker Magazine, May 2022
  • “High Expectations Lead to High Achievement in the Cannabis Sector,” AZ CPA Magazine, April/May 2021
  • “Raising Arizona: Understanding the Financial and Operational Challenges in the Cannabis Industry,” Arizona Attorney Magazine-Cannabis Edition, March 2021
  • “ASCPA’s Cannabis Special Interest Section Update-Budding Growth on the Horizon,” AZ CPA Magazine, January/February 2021
  • “Tax Considerations: Claiming a Child After Divorce,” Maricopa County Bar Association Family Law Newsletter, November 2020
  • “Distressed Businesses: Overcoming Obstacles in the Road to Recovery,” AZ CPA Magazine, November 2020
  • “ASCPA’s Cannabis Special Interest Section Update,” AZ CPA Magazine, May 2020
  • “Know Their Limits: Defining Scope Limitations Imposed on Experts and Court Appointees,” Arizona Attorney-Expert Witness Guide, February 2020
  • “Dollars and Sense: Working Effectively with Financial Experts” (contributor), Arizona Attorney, State Bar of Arizona, March 2017
  • “Are You Meeting the Adequate Disclosure Requirements for FLP Valuation Reports,” Perspectives, Arizona Women Lawyers Association, July 2001
  • “What Drives the Value of Your Business,” Arizona Women’s News, July 2001

Community/Volunteer Services

  • Previously approved and served as a volunteer for the City of Phoenix Police Department to provide forensic accounting/fraud investigative services
  • Previously approved and served as a court-approved mediator in Maricopa County Justice Court; required 40 hours of training by the Office of the Attorney General
  • Maricopa County Bar Association: Board member, member of Strategic Planning Committee and Finance Committee (term ended 6/2021), Bankruptcy Section, Estate Planning, Probate & Trust Section (Board member), Family Law Section