Image of Brent Calhoon

Brent Calhoon

Partner, CPA

Brent is a partner in Baker Tilly’s government contractor advisory services practice, located in Tysons, Va., and has more than twenty years of government contract industry experience. He works with a broad array of public and private contractors and not-for-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 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.


  • 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 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
  • Conducts independent investigations employing forensic accounting techniques to assess allegations of fraud, accounting errors and irregularities, cost mischarging, false claims, and defective pricing, and other asserted wrongdoings
  • Assists clients to design and develop cost allocation structures and systems, as well as assists them to prepare incurred cost proposals, CASB Disclosure Statements, and cost impact analyses
  • 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, comply with DFARS business system criteria, and achieve business system approvals
  • Performs incurred cost audits to assess contractor accounting practices and compliance with applicable government contract accounting rules and regulations. Supports clients in connection with cost and price negotiations with the government, including settlement of claims and other disputes
  • 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)
  • Provides expert testimony in deposition and at trial
  • Served as an expert witness in the United States Court of Federal Claims and Virginia Circuit Court


  • 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 “The Unique Aspects of Disputes, Investigations and Litigation Involving Government Contracts” at the Texas Society of CPAs Business Valuation, Forensic & Litigation Services Conference (October 2015)
  • Instructed “Shaken Not Stirred: Addressing Blended Rates and Compensation Limits” at the National Contract Management Association (NCMA) World Congress (July 2015)
  • Instructed “Eyes Wide Open: Understanding the Five Key Drivers of Government Contract Risk” at the National Contract Management Association (NCMA) World Congress (July 2015)
  • Instructed “Strengthen your Purchasing System to Avoid Significant Deficiencies” at the American Conference Institute’s 5th Annual DCAA & DCMA Audit & Compliance Boot Camp (July 2015)
  • Panelist in “Defense Contract Audit Agency’s FY 2014 Report to Congress Virtual Video Roundtable” produced by Deltek, Inc.(June 2015)
  • Panelist in “Audits Virtual Conference” produced by the National Contract Management Association (NCMA) (April 2015)
  • 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” at the American Conference Institute’s 6th Annual Advanced Forum on DCAA Audits (October 2014)


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