Image of Brent Calhoon

Brent Calhoon

Partner, CPA

Brent joined the Government Contractor Advisory Services practice of Baker Tilly Virchow Krause, LLP in 2009. He works with a broad array of public and private companies and non-profit organizations providing consulting, accounting, auditing, and investigative services in a wide variety of industries including aerospace and defense, transportation, energy, healthcare, professional services, A&E, construction, and manufacturing.  Prior to joining Baker Tilly, Brent served government contractor clients for 16 years at an international consulting firm and an international public accounting firm.  He also has industry experience as a manager of contract pricing for a manufacturing and services company and as a cost accountant for an auto parts manufacturer.


  • Advises clients and works with outside counsel to avoid and resolve disputes involving complex cost accounting, contract pricing, and regulatory compliance matters arising under the Federal Acquisition Regulation, Cost Accounting Standards, the Truth in Negotiations Act, OMB Uniform Requirements for Federal Awards, and other accounting and contract pricing- related rules and regulations
  • Assists clients design and develop cost allocation structures and systems, as well as assists them to prepare incurred cost proposals, Disclosure Statements, cost impact analyses, termination settlement proposals, claims, and rebuttals to allegations of defective pricing and other asserted wrongdoings
  • Conducts independent investigations employing forensic accounting techniques to assess allegations of fraud, accounting errors and irregularities, cost mischarging, false claims, and defective pricing
  • Performs incurred cost audits to assess contractor accounting practices and compliance with applicable government contract accounting rules and regulations. He has supported his clients in connection with cost and price negotiations with the Government, including settlement of claims and other disputes
  • Supports clients to design and improve business processes critical to managing compliance and financial risks unique to government contractors. In this regard, his assistance has included identifying, implementing, and monitoring process improvements to reduce risks, increase efficiencies, and comply with DFARS business system criteria
  • Prepares and assesses the adequacy of procurement policies, procedures, and procurement file documentation to help his clients prepare for and pass Contractor Purchasing System Reviews (CPSRs)
  • Assists companies to prepare and support contract cost proposals as well as investigate and prepare change orders, claims, and termination settlement proposals. His work has included in-depth analyses of financial accounting and cost accumulation systems to create and support cost estimating and cost allocation methodologies
  • Participated as an expert witness in the United States Court of Federal Claims and Virginia Circuit Court. He has provided expert testimony in deposition and at trial


  • American Bar Association, Associate Member (Public Contract Section)
  • National Defense Industrial Association
  • Professional Services Council
  • National Contract Management Association
  • Advisory Board, Department of Accounting & Information Systems, Virginia Tech Pamplin College of Business
  • American Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners

Thought Leadership

  • Instructed “CAS Administration and Disclosure Statements” for the National Contract Management Association (NCMA) Contract Lifecycle Training Series (March 2015)
  • Instructed “Gearing Up: Getting Ready for the Contractor Purchasing System Review (CPSR)” for a National Contract Management Association (NCMA) National Webinar (November 2014)
  • Instructed, “A Deep Dive into Typical Questioned Costs” the American Conference Institute’s 6th Annual Advanced Forum on DCAA Audits (October 2014)
  • Presented, “An Appraisal of DCAA’s Annual Reports to Congress” to the American Bar Association, Section of Public Contract Law, Accounting, Cost & Pricing Committee (October 2014)
  • Co-authored, “Proposed Changes to the DFARS Contractor Business System Rule: The Good, the Bad, and the Ugly.” BNA Federal Contracts Report: 325-328 (September 2014)
  • Instructed, “Enhance Your Understanding of the Truth in Negotiations Act (TINA)” at the National Contract Management Association World Congress (July 2014)
  • Instructed, “DCAA Audit Case Studies and Q&A: How to Deal with Different Scenarios and Practical Tips to Manage the Audit Process” at the American Conference Institute’s 4th DCAA & DCMA Audit & Compliance Boot Camp (July 2014)
  • Instructed, “Timekeeping & Labor Cost Accounting” for a National Contract Management Association (NCMA) national Webinar (June 2014)


Virginia Polytechnic Institute and State University (Virginia Tech)
Bachelor of Science in Accounting (with Honors)

Certified Public Accountant (Licensed in Virginia)