777 So. Hwy 101, Suite 209
Solana Beach CA 92075
M. Daniel Close, CPA/ABV, CVA, is the founder and shareholder of EDR
Valuations, Inc. a service business specializing in business valuation and forensic economic
analysis. His diverse background of thirty-six years includes experience as an auditor with
an International CPA and consulting firm, and as a financial controller and chief financial
officer in private industry. Dan has traveled internationally on business valuation
assignments and he has testified as an expert witness numerous times over twenty-six years in deposition
and in Superior Court, Federal Court, Bankruptcy Court, and Judicial Arbitration and
Mediation in California and Nevada.
Danís areas of specialization include Business Valuation; Intangible Asset Analysis; Fractional Interest Discount Analysis; Economic Loss Analysis for
contract, tort, discrimination and criminal cases; Corporate issues, including Dissolution, Lost Profits / Lost Earnings Analysis; Fraud
Investigation / Asset Tracing. He has been appointed by the Court as a Special
Master/Referee/Receiver and is routinely appointed via Evidence Code ß 730 as the Courtís
economic expert for valuation of business interests, determination of cash flow for support
and tracing issues in Family Law matters.
A second-generation native of San Diego and a graduate of San Diego State University, Dan has
written articles focusing on business valuation, forensic accounting and litigation support
and was a guest lecturer at California Western School of Law, San Diego and California State
University, Long Beach.
Danís professional affiliations include California CPA Society and American Institute of
Certified Public Accountants.
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