Michael Sack Elmaleh is a Certified Valuation Analyst and Certified Public Accountant. He is a nationally recognized expert in the appraisal of closely held businesses. His many articles on the theory and practice of business valuation have appeared in both professional and academic journals. He has been retained as an expert witness in valuation cases in Wisconsin and Maryland

Elmaleh has taught mathematics, statistics, economics, corporate finance, and accounting in colleges in Maryland and Wisconsin. Elmaleh holds degrees in psychology, philosophy, and accounting. He served as a principal and partner in CPA firms in Madison, Wisconsin, for nearly twenty years. Elmaleh is also the author of an accounting text: Financial Accounting: A Mercifully Brief Introduction. He maintains an accounting education web site www.understand-accounting.net. Email: mselmaleh@gmail.com.

Michael Elmaleh

Certified Valuation Analyst and CPA

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