Michael Sack Elmaleh
Certified Public Accountant
Certified Valuation Analyst
***** ******** ****, ***** ******, Maryland 21791
Phone: 240-***-**** Fax: 410-***-**** Email: abpi43@r.postjobfree.com
RESUME MICHAEL SACK ELMALEH
PROFESSIONAL AFFILIATIONS
Certified Public Accountant, Certificate Granted 1983, Wisconsin and Maryland
Certified Valuation Analyst, Certificate Granted 2001
Member National Association of Certified Valuation Analysts
Member American Institute of Certified Public Accountants
Member International Business Brokers Association
Member Philosophy of Science Association
EDUCATION
B.A., 1972. Psychology and Philosophy, University of Wisconsin
M.S., 1978. Accounting, University of Wisconsin
M.A., 1996. Philosophy, University of Wisconsin
2001-present. Continuing Mathematics Education: probability theory,
differential equations, linear algebra, geometry, algebraic
structures, numerical methods real analysis. survey methods,
and applied sampling theory, Frederick Community College, McDaniel
C lg a dMo n S. ay C lg .
oe e n
l u t tM r oe e Johns Hopkins, University of
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Maryland
EXPERIENCE:
Accounting, Tax and Valuations
2000- Principal in Michael Sack Elmaleh, Certified Public Accountant,
Certified Valuation Analyst. Union Bridge, MD. Engaged in research
and writing on valuation theory. Performed valuation and litigation support
services for local attorneys.
1/97-2000 Principal in the firm of Porter & Sack CPAs, LLP. Madison, WI.
Jointly responsible for managing twelve professional and support
staff. Supervising principal for over 600 business, individual
and non-profit clients, continuing the range of services offered as
a sole practitioner.
9/83-12/96 Sole Practitioner, Michael Sack, C.P.A. Madison, WI.
Provided a wide range of services, including audit, review and
compilation of financial statements; tax preparation and planning for
individuals, corporations, partnerships, estates and trusts;
valuations of closely held businesses; cost accounting
studies; preparation and review of financial projections;
and litigation support.
9/79-8/83 Accountant III, Department of Natural Resources, State of
Wisconsin, Madison. Performed cost reviews of engineering
contracts. Supervised and conducted research into cost accounting issues
involved in such contracts.
1/79-8/79 Staff Accountant, McGladrey Hendrickson and Co., CPA's,
Janesville, Wisconsin. Responsibilities involved a wide
range of accounting and tax duties.
Teaching
2000-2004 Adjunct Instructor, Columbia Union College, Gaithersberg, Takoma
Park, MD. Courses taught: Principles of Accounting,
Research Methods and Statistics, Survey of Mathematics, and Probability.
and Statistics.
2002-2003 Adjunct Instructor, Central Michigan University, Forts Belvoir &
Aberdeen. Courses taught: Managerial Accounting Concepts.
1997-1999 Adjunct Instructor, Cardinal Stritch University, Madison, WI
Courses taught: Financial Accounting, Descriptive Statistics, Inferential
Statistics, Mathematics for Business, Accounting & Financial Applications
for Non-Financial Managers, and Introduction to Economics.
1997-1998 Seminar Instructor, University of Wisconsin Small Business
Extension. Seminars Taught: Taxation of Proprietorships and
Taxation of Partnerships and LLCs.
Community Service
1999-2001 Chairperson, Federal Taxation Committee, Wisconsin Institute of
Certified Public Accountants,
1998-2000 Treasurer, University of Wisconsin Hillel
1988 Citizen Member, Subcommitte of State of Wisconsin
L gsaue on Fn n eC mmie o S lsa dIc me
e iltrs J it ia c o t e n ae n n o
t
Taxation
4/77-2/78 Director, Neighborhood House, United Neighborhood Centers of
Dane County, Inc. Supervised staff and programming for a
social service center serving low income youth.
4/76-2/77 City Council President, City of Madison, Wisconsin. Presided
over the city council meetings in the absence of the Mayor.
Performed other official duties of the mayor in his absence.
4/73-4/77 Alderman, 13th District, Madison, Wisconsin. As elective representative
of the 13th district I served on the Common Council, Board of Welfare,
Housing Authority, Board of Estimates and numerous ad hoc
committees concerning housing, land use and zoning, taxation and budget.
11/75-12/76 Treasurer-Project Analyst, Madison Area Community
Development Corporation. Performed economic feasibility
analyses for the development of small retail cooperatives.
10/71-10/72 VISTA Volunteer, Madison, Wisconsin. Worked as community
organizer with low income families and elderly.
Published Articles on Valuation Theory
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B s e s s he Valuation Examiner, May/June 2003.
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Valuation Examiner July/August 2003.
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Valuation Examiner, September/October 2003.
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"The Effect of Sales Terms and Risk on the Value of CPA firms", The Journal of
Business Valuation and Economic Loss Analysis, Volume 1, 2008
"Distinguishing Owner Compensation from Profit: In Search of a Responsibility
Premium" The Value Examiner, July/August 2008
" Investing in a Better Job" The Value Examiner, November /December 2008
"Liquidity and Investment Class" The Value Examiner, July /August 2009
" Qualitative Judgments and Consistency in Business Valuation" The Journal of
Business Valuation and Economic Loss Analysis, Volume 13, 2009
Books
Financial Accounting: A Mercifully Brief Introduction, publication date: July, 2006
Educational Web Site
http://www.understand-accounting.net