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David Pelletier

Premier vice-président


David Pelletier is a Principal at Accuracy. He is a Chartered Business Valuator (CBV) who has specialised in contentious valuations and assessment of financial quantum issues in litigation cases, in addition to providing financial advisory services in transactions.

Over the past 20 years, David has conducted valuations of small, medium and large corporations on behalf of stakeholders, including shareholders, creditors and directors. He has been involved in preparing fairness opinions for independent committees of publicly traded corporations as well as in preparing formal valuations.

David has also managed several business divestitures, acting as an advisor to the sellers to determine the value of their shares, negotiate the financial terms of the transaction and coordinate the due diligence process.

David is bilingual (French and English).


  • Member of the Canadian Institute of Chartered Business Valuators (2006)
  • Member of the Québec Bar (1996)

In-depth expertise

David has developed his expertise around the following areas:

  • Business valuation/fairness opinions;
  • Mergers and acquisitions;
  • Litigation support and forensic accounting;
  • Compliance, governance and sound management practices.

With respect to litigation support, David has produced several expertise and counter-expertise for arbitration or judicial courts (Superior Court of Québec and Tribunal administratif du Québec). He has also been appointed as expert in business valuation and damages quantification on several occasions and has testified in court.

Example of engagements

Business valuation/fairness opinions

  • Fairness opinion to the Independent Committee of the Board of Directors of a Canadian geotechnical and structural instrumentation company in the context of the privatisation of the company and in accordance with securities regulations;
  • Appraisal report as to the fair market value of the issued shares of a privately held Canadian-based company in the context of a contemplated acquisition by a U.S.-based, publicly traded company involved in the telecommunication industry;
  • Valuation of an investment fund specialising in the start-up of technology companies. Such appraisal was required for the purpose of presenting the fund’s audited financial statements.