Christine L. Baker

P: 212.378.9858

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New York City Office
The Empire State Building
350 5th Ave., 68th Floor
New York, NY 10118-0110
P: 212.736.1900
F: 212.629.3219

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Chris is a Principal in the New York office of ParenteBeard. With 18 years of experience, her expertise includes private business valuations and litigation support services.  She has performed hundreds of valuations of businesses and business interests, and has provided valuation and dispute resolution, forensic accounting, and litigation support services for matters involving marital dissolution, shareholder and partnership disputes, and commercial litigation.  Chris also has extensive experience with valuation matters such as Subchapter S elections, estate and gift planning, and strategic business planning.

Notable experiences encompass:

  • Healthcare – valuations and disputes related to investor buyouts, physician buyouts, non-competes, business destruction, solo and multiphysician practices, acquisitions by hospitals and other organizations, ASCs, imaging centers, rehabilitation centers, specialty pharmacies, for-profit and not-for-profit joint ventures, senior care organizations;
  • Technology – valuations and disputes for matters related to cellular frequency licenses, SaaS or software as a service, voice-over-internet-protocol, use of bio-markers for security, proprietary charter school software,;
  • Financial Services – valuations and disputes including insurance providers, private equity and hedge funds, registered investment advisors and family offices;
  • Manufacturing – valuations and disputes in industries such as automotive “Tier 2” and “Tier 3” suppliers, office furniture manufacturing and remanufacturing, steel recycling enterprises and technology, metal stamping operations, plastics molding and injection and a wide variety of others;
  • Professional Services – valuations and disputes for practices such as law firms, accounting firms, engineering firms, multiphysician practices and others.

Chris has provided expert testimony in Michigan, Illinois, Wisconsin, and Connecticut.

Chris is a lecturer of national renown.  Her audiences have included the American Institute of Certified Public Accountants (AICPA), the New York State Society of CPAs (NYSSCPA), the Michigan Association of CPAs (MACPA), the American Bar Association (ABA), and the Michigan Bar Association (MBA).  She has served as a faculty member for Michigan’s Institute of Continuing Legal Education (ICLE).


  • AICPA Business Valuation Committee (2003-2005)
  • AICPA ABV Credential Committee (2006, 2007)
  • AICPA National Business Valuation Conference planning committee (2006, 2007, 2010)
  • MACPA Litigation and Business Valuation Task Force
  • AICPA Forensic and Valuation Services Executive Committee (2008-2010)
  • Participated in drafting AICPA Statement on Standards for Valuation Services No. 1 issued in 2007
  • Named Business Valuation Volunteer of the Year in 2006.


BA - Business Administration with concentrations in Accounting and Computer Science, Hope College

Professional Affiliations

American Institute of Certified Public Accountants (AICPA)

Michigan Association of CPAs (MACPA)