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Mark G. Filler, CPA

Mark G. Filler, CPA

Mark Filler is a Bates Group Consultant and leader of the Litigation and Claims Support practice of Filler & Associates, P. A. in Portland, Maine.  Mr. Filler has been in public accounting since February 1968 and has been a CPA since November 1972, a CVA since November 1994, a CBA since May 1997, an ABV since January 1999 and an AM since April 2004.  His experience has been entirely with small firms, with a focus on helping small business entrepreneurs solve their tax and business problems, such as tax minimization, aid in business planning and making major business decisions, aid in obtaining financing, determining management information needs, setting up cash management tools, instituting cost reduction and budgeting techniques, and the placement of bookkeepers and controllers.

Mr. Filler participates in 40 hours of continuing professional education each year, including tax, finance, statistics, forecasting, business valuation, measurement of economic damages and litigation support courses.  Accordingly, the AICPA has awarded him two Certificates in Educational Achievement, one in Tax Planning and Advising for Closely Held Businesses, and the other in Business Valuation.  Mr. Filler is also credentialed as a CVA (Certified Valuation Analyst), a CBA (Certified Business Appraiser) an ABV (Accredited in Business Valuation) and an AM (Accredited Member).

Over the past 25 years, Mr. Filler has focused on providing consulting and expert witness assistance to clients and counsel in commercial disputes, with particular emphasis on business valuations pursuant to divorces and shareholder disagreements. Mr. Filler has been retained by lawyers and claims professionals to calculate damage assessments and business interruption losses, to assist in arson and embezzlement investigations, to provide testimony in accountants’ malpractice lawsuits, and to measure damages for lost profits in personal injury cases as well as wrongful discharge and death cases, among others.  Mr. Filler has worked on over 1,300 cases and has provided testimony over 120 times at depositions and in State and Federal Court.

Mr. Filler has given testimony at the Maine State Legislature before the Joint Business and Economic Development Committee regarding the 150-hour requirement of the Uniform Accountancy Act, and before the Joint Judiciary Committee regarding the need for Limited Liability Partnerships.

Mark is a consultant and subject matter expert in these Practice Areas and Services:



Filler & Associates, P. A.

Shareholder and Managing Director, Litigation and Claims Support Practice, 1981 – Present


  • CPA, Certified Public Accountant
    Passed CPA exam in May 1972, certified in Massachusetts and Maine
    Licensed by the State of Maine
  • CVA, Certified Valuation Analyst
    Awarded by the National Association of Certified Valuation Analysts
    Received designation in November 1994
  • CBA, Certified Business Appraiser
    Awarded by the Institute of Business Appraisers
    Received designation in May 1997
  • ABV, Accredited in Business Valuation
    Awarded by the American Institute of Certified Public Accountants
    Received designation in February 1999
  • AM, Accredited Member
    Awarded by the American Society of Appraisers
    Received designation in April 2004


  • American Institute of Certified Public Accountants
  • Forensic and Valuation Services Section, AICPA
  • Maine Society of Certified Public Accountants
  • American Society of Appraisers
  • National Association of Forensic Economics
  • National Association of Certified Valuation Analysts


Boston University, Boston, MA, BA, Philosophy and Religion, 1967

Contact Bates Group

Bates Group is with you every step of the way. Contact us today for more information on how our End-to-End Solutions can help your firm.