Image of Brent Calhoon

Brent Calhoon

Partner, CPA
703 923 8311

Brent is a partner in Baker Tilly’s government contractor advisory services practice, located in Tyson’s Corner, Virgina, and has over 25 years of government contract industry experience. He works with a broad array of public and private contractors and non-profit organizations providing consulting, accounting, auditing, and investigative services in a wide variety of industries including aerospace and defense, transportation/logistics, energy, healthcare and life sciences, international development, professional services, A&E, construction, and manufacturing.  Prior to joining Baker Tilly, Brent served government contractor clients for 16 years at an international consulting firm and an international public accounting firm.  He also has industry experience as a manager of contract pricing for a manufacturing and services company and as a cost accountant for an auto parts manufacturer.


  • Advises clients and works with outside counsel to avoid and resolve disputes involving complex cost accounting, contract pricing, financial accounting, and regulatory compliance matters arising under the Federal Acquisition Regulation, Cost Accounting Standards, the Truth in Negotiations Act, OMB Uniform Requirements for Federal Awards, and other accounting and contract pricing-related rules and regulations, including US GAAP.
  • Supports clients to design and improve business processes critical to managing compliance and financial risks unique to government contractors. In this regard, his assistance has included identifying, implementing, and monitoring business system internal controls to manage risks, create efficiencies, and achieve DFARS business system approvals.
  • Assists companies to prepare and support contract cost proposals as well as investigate and prepare change orders, claims, and termination settlement proposals. His work has included in-depth analyses to create and support cost estimating and cost allocation methodologies. He has supported his clients in connection with cost and price negotiations with the Government, including settlement of indirect cost rates, cost accounting practice changes, REAs/claims, and other disputes.
  • Conducts independent investigations to assess allegations of fraud, accounting errors and irregularities, cost mischarging, false claims, defective pricing, and other asserted or potential wrongdoings.
  • Assists clients to design and develop cost allocation structures and systems, as well as assists them to prepare final indirect cost rate proposals (i.e., incurred cost proposals), CASB Disclosure Statements, and CAS cost impact analyses.
  • Prepares and assesses the adequacy of procurement policies, procedures, and procurement file documentation to help his clients prepare for and pass Contractor Purchasing System Reviews (CPSRs).
  • Served as an expert witness in the United States Court of Federal Claims and Virginia Circuit Court. He has provided expert testimony in deposition and at trial.


  • Section 809 Panel, Team 4, Sub-team on Contract Audits and Financial Oversight
  • American Bar Association, Associate Member (Public Contract Section)
  • National Defense Industrial Association
  • Professional Services Council
  • National Contract Management Association
  • Advisory Board, Department of Accounting & Information Systems, Virginia Tech Pamplin College of Business
  • American Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners

Thought Leadership

  • Co-authored “Section 2–Contract Compliance and Audit” of the Section 809 Panel’s Volume 1 Report on Streamlining and Codifying Acquisition Regulations (January 2018)
  • Co-authored “Quantifying Claims,” Chapter 6 in the American Bar Association’s forthcoming Government Contract Claims Deskbook (publication date Fall 2018) 
  • Instructed “The DCAA & DCMA Audit and Compliance Landscape: Critical Updates and Core Elements” at the American Conference Institute’s 8th Annual Advanced Forum on DCAA & DCMA Cost, Price, Audits & Compliance (June 2017)
  • Instructed “Notable Current and Emerging Trends in Pricing and Acquisition Compliance” at the Government Contract Pricing Summit (June 2017)
  • Instructed “Top 10 Problematic FAR Cost Principles” for the Association of Government Accountants (AGA) San Diego Chapter Annual Seminar (April 2017)
  • Instructed “Contractor Compensation Limits & Blended Rates” at the Deltek Insight Conference (November 2016)
  • Instructed “New to Cost Reimbursement Contracts? Meet your New Friends” at the National Contract Management Association (NCMA) World Congress (July 2016)
  • Instructed “A Practical Guide to CAS Cost Impact Proposals” at the American Conference Institute’s 7th Annual Advanced Forum on DCAA & DCMA Cost, Price, Audits & Compliance (June 2016)
  • Instructed “Truth in Negotiations Act Essentials” at the Government Contract Pricing Summit (June 2016)
  • Instructed “How to Prepare for and Deal with DCAA and DCMA Audits” for the National Contract Management Association (NCMA) Contract Lifecycle Training Series (May 2016)


Virginia Polytechnic Institute and State University (Virginia Tech)
Bachelor of Science in accounting (with Honors)