The Power of Intention Reviewed by Momizat on . How to Manifest a Better, More Fulfilling Valuation Practice Several months ago, a friend of mine gifted the article’s author a book entitled The Seven Spiritua How to Manifest a Better, More Fulfilling Valuation Practice Several months ago, a friend of mine gifted the article’s author a book entitled The Seven Spiritua Rating: 0
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The Power of Intention

How to Manifest a Better, More Fulfilling Valuation Practice

Several months ago, a friend of mine gifted the article’s author a book entitled The Seven Spiritual Laws of Success: A practical guide to the fulfillment of your dreams, written by Deepak Chopra. A few of the sections within the book hit home more than others and the excitement that has inspired the author to write the article herein. The author hopes that the article will prompt readers to incorporate more self-exploration into their valuation and forensic accounting practice.

The Power of Intention: How to Manifest a Better, More Fulfilling Valuation Practice

Several months ago, a friend of mine gifted me a book entitled The Seven Spiritual Laws of Success: A practical guide to the fulfillment of your dreams, written by Deepak Chopra. I am confident that many of you have heard of this book and read it, perhaps, when it was first published in 1994. Being the literal person that I am, in 1994, I was far too young and “cool” to appreciate the life lessons that this small primer offers (the book is seemingly a quick read at 128 pages). The older, sager version of myself today was instantly enthralled by Mr. Chopra’s teachings and easily spent 45 minutes on one short chapter contemplating ways in which his lessons applied to one’s life. When you are young you seemingly know it all, but when you get to your 30’s and 40’s plus, you realize how much you do not know, which, at times, can be especially daunting. As I read through this book, I thought not only about the applications of his philosophy to my personal life, but also to my profession as a valuation and forensic accountant. A few of the sections within the book hit home more than others and the excitement that I had while reading them inspired me to write the article herein in hopes that others like me might navigate outside their academic comfort zone and incorporate more self-exploration into their practice.

The Law of Pure Potentiality

How many of us have been in a work environment where they felt as if they did not belong? Taken a step further, how many of us have ever felt badly about not feeling like they belonged? Some refer to this as “imposter syndrome”. The Law of Pure Potentiality, as Deepak Chopra describes it, is the awareness of your essential or true nature. In a state of true nature your energy is derived from self-referral versus object-referral. In object-referral your state of being is based upon objects, circumstances, experiences, and people; it is fragile and often beyond your control. A Certified Valuation Analyst (CVA), or the like, with a high level of object-referral is apt to steer clear of litigation engagements and chose to work independently on matters where they have more perceived control and, as a result, a reduced level of the fear of the unknown. An object-referral state is challenging for valuation experts because of the “art” side, or subjective element of the profession, especially in a court setting. Court approved experts need to have a high level of self-referral to enjoy the work due to the lack of predictability one has within a courtroom setting. A self-referred expert might teach a class on the cost of capital and enjoy the experience for him/herself and feel comfortable testifying upon their teachings sourced from a passion within, devoid of the outcome, approval, and perceptions of others. If one is led by their ego, and testifying purely for object-based reasons, then criticism is their kryptonite and the idea of cross-examination is overly vexing.

Control, and security therefrom, are an illusion, a false power based upon known past experiences.[1] Consider a speaker who presents on a topic that she is passionate about versus one without passion to procure acceptance; both prepared with the same level of time and effort (i.e., control). Self-referral is an intangible asset that an individual manifests from within. In the second scenario, the presenter is speaking for her ego, based upon expectations of others. Chopra refers to this as your “social mask”, how you want others to see and perceive you. Some people make a career leading with their ego and are very “successful” doing so; I am sure we all know of these people either personally or in the news. These individuals either do not truly know themselves; or do and feel as though it is too late to turn inward. They surround themselves with like-minded people that do not challenge their beliefs; and those that do are ostracized and/or mocked.

These concepts are a necessary luxury to consider as they can change the course of one’s life. Reading this book reminds me that we are constantly on the path of learning and growing. I relate how I instinctively gravitated toward some of the concepts that Chopra discusses, but some, such as self-referral versus object-referral, I needed enlightening. Whether it be nature or nurture, or a combination of both, it took me many years of working on acrimonious litigative matters to come to the realization that I was engaging in these cases for the benefit of other people, not myself, and not always from an altruistic perspective. They paid well, it felt good to win, but why, even in times when I knew I was in the “right” did a loss put me out for days; and why did I bring this angst home not only to my family, but to myself? For a long time, I felt I needed to better prepare, work harder; it did not occur to me that perhaps I did not like the work and that it was okay to not like the work. It was not until I worked on a case that nearly brought me to pneumonia that I realized that I was at fault, not for doing poor work, but for performing at the bequest of others and not myself. It was at this point that I was self-guided toward collaborative, cooperative cases and working as a neutral expert whenever possible. It was not an easy transition, not only because of the pressures I received from loyal clients, but also, transitioning mindsets to the benefits of working with one expert versus two. Now, years later, I am mentally able to work on the periodic litigative matter, but on my terms. I do my best with what I have and, believe more than ever, my work reflects stronger. I had to learn how to have a voice and determine what that voice wanted to say, which was often the more challenging part.   

The law of potentiality, in my opinion, demands a lot of self-reflection and strength to be brave enough to get to know yourself truly. This often requires quiet moments inclusive of meditation, prayer, journaling, or an act emulating these activities, such as exercise without listening to a podcast or music.[2] This type of precious time is increasingly more difficult to squeeze into today’s ubiquitous over-committed daily schedules.    

The Law of Detachment

If you take the initiative to read a copy of The Seven Spiritual Laws of Success, and enjoy it as much as I did, consider paying it forward by buying a copy for another you sense would appreciate it as much as yourself. I sent several copies out to NACVA friends and it was interesting to see the various areas that hit home to them. One friend said that she refers to the book in hard times where she feels a sense of shortcoming or loss because an outcome she worked hard to manifest falls short of expectations. Chapter Six, The Law of Detachment, focuses on this predicament.

We have all been at a point in life where we expect a result based upon past experiences. Recently, I met with a new referral client for an afternoon and we went over key aspects of her case. I left the meeting with a large retainer check and a sense of excitement for what lie ahead on the work we were going to tackle together. In the past, I would immediately get to work on the engagement and expect the client’s actions to mirror mine. I have learned that clients come and go as do the particulars of the matters at hand and, as a result, “sure thing” clients can at any moment change course. This is what happened for this client, historically I would have been disappointed, wondering what I did wrong or how I could have better steered the ship. In recent years, I take these changes in stride as other opportunities always arise, although they may not present themselves in familiar fashion. As Chopra says, “Uncertainty … is the fertile ground of pure creativity and freedom. The unknown is the field of all possibilities, ever fresh, ever new, always open to the creation of new manifestations.”

The law of detachment does not mean plans are thrown away—goals and desires are still in place—but the desire to control the steps between A and B are relinquished. In this freedom, goals and desires may indeed change naturally and that is the intent of the realization of the true self, or spirit of one’s soul. Opportunity lies within every lost client, change in course of action for an engagement, lackluster deposition, poorly delivered presentation, etc.


A predominant theme of Deepak Chopra’s writings is the power of one’s true intention and detaching from those of others on a thoughtful level. A life replete of self-power can be realized by anyone with the desire; in doing so, professional opportunities never imagined will emerge. Setting aside judgment and being one without stimulation for periods of time in nature, meditation, etc., are the first steps toward this realization. Perhaps, the next time you feel the urge to pick up your phone and check your social media feed, sit quietly with your internal dialogue and see how you might unintentionally be creating a road you do not want to travel, and navigate toward the one you do.

When we realize that our true Self is one of pure potentiality, we align with the power that manifests everything in the universe. -Deepak Chopra


[1] Refer to QuickRead Article How Our Brains Work by Michael Gregory, July 13, 2022, for information on biases and the importance of mindfulness

[2] Ibid.

Trisch Garthoeffner, ABV, CVA, MAFF, EA, MAcc, has 20+ years of experience in providing business valuation and financial consulting services. She is an Accredited Business Valuator (ABV) through the AICPA, a Certified Valuation Analyst (CVA) and Master Analyst in Financial Forensics (MAFF) through the NACVA, an IRS representative (Enrolled Agent or EA), and a court certified expert witness. Additionally, she has her master’s in accounting with a concentration in business valuations (MAcc). In 2020, she was nominated as a NACVA Standards Board (SDB) member; in 2021, nominated vice-chair; in 2022, served as chair; and is a current Executive Advisory Board appointed advisor to the SDB. She is a past Florida State Chapter President for NACVA, a current member of the NACVA exam task force (providing teaching for the preparation of the CVA exam for valuation expert candidates nationwide), a board member and quarterly author for the QuickRead periodical, a past treasurer of the Florida Academy of Collaborative Professionals, and a past vice-president of the Southwest Florida Chapter of Collaborative Professionals and current member. In her spare time, she enjoys spending time with her daughter, antiquing, and fostering animals for the local Humane Society.

Ms. Garthoeffner can be contacted at (239) 919-3092 or by e-mail to

The National Association of Certified Valuators and Analysts (NACVA) supports the users of business and intangible asset valuation services and financial forensic services, including damages determinations of all kinds and fraud detection and prevention, by training and certifying financial professionals in these disciplines.

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