Andrew Cochran

Andrew Cochran is a Partner in the Toronto office of Ernst & Young’s Valuation, Modelling & Economics practice where he is the leader of EY’s litigation support services offering. Andrew’s primary focus is to provide valuation and litigation support services pertaining to shareholder and tax disputes, class action disputes, insurance claims and business loss claims. Andrew has significant experience acting as an expert in determining the fair market value of a business and quantifying financial and economic losses for businesses and individuals. In that regard, Andrew testified on several occasions before the Ontario Superior Court of Justice, Court of Queen’s Bench of Manitoba the Land Value Appraisal Commission of Manitoba and in several arbitrations. He has also provided assistance on several occasions for mediations and other settlement options. He has also acted as a mediator and arbitrator. Additionally, Mr. Cochran has provided valuation assistance for a variety of other purposes including fairness opinions, joint retainer mandates, tax valuations and for various strategic purposes. Mr. Cochran has significant experience with applying fair value accounting standards including IFRS, US GAAP and ASPE standards. For accounting purposes, he has experience determining the fair value of various intangible assets including employment agreements, licenses, customer relationships, contracts, supplier agreements, brand names, technology assets, patents, non-compete agreements and goodwill. Mr. Cochran has experience valuing professional sports teams in the NHL, NBA, MLS, CFL and AHL. Most recently, he has valued sports franchises for both tax and fair value accounting purposes. Additionally, Mr. Cochran has advised a private equity fund, as part of a put call agreement, related to the value of their share interest in several professional sports teams. Mr. Cochran has also previously testified on a valuation mandate for a professional soccer team.

• Chartered Business Valuator (CBV), 05/01/2005
• Chartered Financial Analyst (CFA), 01/01/2001

Title: Partner – Valuation, Modelling & Economics

Acted as an arbitrator in a shareholder dispute regarding the fair market value of a holding company invested in commercial and residential real estate., Acted as a mediator regarding a shareholder and tax dispute pertaining to the fair market value of a casino., Served as an independent observer engaged by a judicial mediator to provide financial observations in a large family commercial dispute.

• Private arbitration, technology company, Provided testimony in a shareholder dispute on the impact of an undisclosed forecast on a valuation process.
• Shareholder Dispute, Prepared a report and testified related to the valuation of a minority shareholders interest in a manufacturing company.
• Real Estate Dispute, Prepared multiple reports related to the financial implications to a municipality of a proposed development plan.
• Private arbitration, technology company, Provided a valuation of a private technology company related to a shareholder buyout.
• Lakhtavia v. Mehra, 02/01/2022, Appeared virtually before the Ontario Superior Court of Justice related to a valuation dispute for family law purposes.

• Former MLB draft pick of Atlanta Braves - 1995
• Fan of all sports, including my son's baseball and football