Image of Brent  Calhoon

Brent Calhoon

Partner, CPA

Brent joined Baker Tilly Virchow Krause, LLP in 2009. He works with a broad array of public and private companies and not-for-profit organizations and provides 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 sixteen 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.

Experience

  • Brent 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 Circulars, and other accounting-related rules and regulations.
  • He also helps 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.
  • Brent conducts independent investigations employing forensic accounting techniques to assess allegations of fraud, accounting errors and irregularities, cost mischarging, false claims, and defective pricing.
  • He assists 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.
  • Brent has significant procurement and procurement compliance experience. He has prepared and assessed the adequacy of procurement policies, procedures, and procurement file documentation to help his clients prepare for and pass Contractor Purchasing System Reviews (CPSRs).
  • He has extensive experience assisting 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.
  • Brent has performed 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.
  • Brent has been accepted as an expert witness in the Court of Federal Claims. He has provided expert testimony in deposition and trial.

Involvement

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

Thought Leadership

  • Instructed, “Effective Internal Controls for DCAA and DCMA Compliance” at the Momentum DCAA Americas Conference (July 2013)
  • Instructed, “Incurred Cost Proposals: Current Trends & Challenges” at the Greater Washington Society of CPAs Government Contract Accounting & Compliance Conference (June 2013)
  • Instructed, “Cost Accounting Standards Administration” at the Eaton Corporation 2nd Annual Government Contract Compliance Conference (April 2013)
  • Instructed, “Surviving an Audit and Avoiding Risks” at NCMA’s Audit Virtual Conference (March 2013)
  • Instructed, “Government Contracting Industry Outlook” at the Deltek Insight Conference (October 2012)
  • Instructed, “Principles of Government Contract Accounting: What Every Contractor Executive Must Know” at the Deltek Insight Conference (October 2012)

Education

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