The majority of CPA’s do not concentrate or focus their work on a single specific industry and most are not fully-capable of conducting an accredited, high-quality, cost effective business valuation. Many have limited experience in conducting market research, assessing market comparables and understanding the dynamics at play in complex buy-sell transactions.
That said, there are CPA firms that have a specialization in business valuations particularly through the member support of the AICPA but those firms are typically geared towards very complex events such as 409A compliance, resolving or addressing tax issues, ongoing litigation, etc. Complex, specialty valuations typically cost many tens of thousands of dollars or more.