Rosalind Auzenne, MBA, ASA
Ms. Auzenne has 20 years of experience in providing a wide range of valuation and financial advisory
services to individuals, closely held companies, and publicly traded companies in a variety of industries.
Ms. Auzenne provides these services in connection with estate and gift tax planning and compliance,
buy-sell agreements, corporate tax planning, purchase price allocations, pre-acquisition or pre-sale
pricing advice, blockage analysis, fairness and solvency opinions, and various additional purposes.
Along with the valuation of businesses and business interests, Ms. Auzenne provides fair value
determinations of intangible assets for tax and financial reporting purposes (SEC compliance), including
purchase price allocations (SFAS 141 and 141R) and goodwill and asset impairment (SFAS 142 and
144).
Ms. Auzenne is experienced in providing valuations of common stock, preferred stock, total invested
capital, partnership and LLC interests, tenant-in-common interests, debt instruments, and a variety of
intangible assets such as trademarks/trade names, brands, recipes, proprietary processes, patents,
copyrights, customer relationships, employment agreements, non-compete agreements, and others.
Ms. Auzenne is also experienced in performing credit analyses and has provided expert testimony as
well as testified in court and depositions under subpoena.
Prior to joining Arias Moening & Co., LLC, Ms. Auzenne served as Director of Business Valuations for
Hutchinson and Bloodgood LLP from October 2005 to January 2009. While at Hutchinson and Bloodgood
LLP, Ms. Auzenne directed business valuation projects from budgeting through delivery. Ms. Auzenne
also implemented the firm’s FAS 141-142 practice, including initial allocations, annual testing, and
reviews. Ms. Auzenne provided valuation advice to clients in a diverse assortment of industries and
interfaced with business owners, finance executives, client attorneys, client CPAs, and other
appraisers, and also managed and reviewed projects allocated to analysts and independent contractors.
Ms. Auzenne served as an independent valuation consultant from January of 2003 to October of 2005,
providing valuation services to various firms with valuation practices with outsourcing needs.
From January 2000 to January 2003, Ms. Auzenne served as a Senior Manager in valuation for RSM
McGladrey, Inc. in Pasadena, California (previously McGladrey & Pullen LLP) where she managed a full
array of business valuation projects. Ms. Auzenne directed and trained valuation analysts, acted as a
liaison with other managers in the firm’s nation-wide valuation practice, and participated in best
practices roundtables.
Prior to joining RSM McGladrey, Inc., Ms. Auzenne served as a Director at Marshall and Stevens, Inc., in
Los Angeles, California, where she spent over eight years providing business valuation services to a
diversity of large and small clients, both public and private. At Marshall and Stevens, Inc., Ms. Auzenne
performed all aspects of business valuations, and also directed and reviewed projects performed by the
valuation staff.
Ms. Auzenne has extensive experience in the valuation of businesses, specialized securities and
intangible assets in a wide range of industries. In addition to companies based in the United States, Ms.
Auzenne has experience in valuing international companies including businesses based in Latin
America, Australia, Africa and Eurasia.
Ms. Auzenne received her Masters Degree in Business Administration, with a Concentration in Finance,
University of Southern California and her Bachelor of Science Degree in Economics, from the University
of California at Los Angeles, California.
Ms. Auzenne was awarded the Accredited Senior Appraiser designation by the American Society of
Appraisers and has served as the Los Angeles Chapter's Business Valuation Chairperson. Speaking
engagements include events sponsored by National Center for Employee Ownership, Union Bank of
California’s Executives Institute, California Society of CPA’s, Restaurant Broker’s Association,
Management Action Plans, Signature Business Advisors, M&S ESOP Capital Strategies Group, the Cal
State University SBAE Family Business Council, MANA, and RSM McGladrey, Inc./McGladrey & Pullen,
LLP. Ms. Auzenne also authored the article entitled “Succession Planning – Valuation Tools Can Yield
Big Savings,” published in the May 1998 issue of Shopping Center News.





ARIAS MOENING & CO.
2029 Century Park East
Suite 1400
Los Angeles, CA 90067
ph (310) 202-8008
fax (310) 202-8216