Curriculum Vitae of M. Daniel Close, CPA,ABV,CFF,CVA
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Areas of Specialty - Business Valuation, Economic Loss Analysis, Forensic Accounting

Certified Public Accountant, Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF), Certified Valuation Analyst (CVA) - Qualified as a Valuation and Economic Expert Witness in Federal Court, Federal Bankruptcy Court, Superior Court and Judicial Arbitration and Mediation in California and Nevada; Court Appointed Via Evidence Code §730 and as Special Master, Referee and Receiver; Approved Vendor, Allstate Indemnity/Insurance Company.

Past Assignments
  • Business Valuation: Dissolution, Estate and Gift, Merger and Acquisition
  • Forensic Accounting / Fraud – Detailed financial investigation / tracing;
  • Economic Loss Analysis – Contract, Tort, Employment and Criminal cases;
  • Receivership Services – Family, Business, Post-judgment: Family Law – Business Valuation, Cash flow analysis, financial tracing of income and assets, receivership;

Education/Affiliations/Business Background

  • San Diego State University, Bachelor of Science, Bus Administration, May 1979
  • Certified Public Accountant, California, May, 1983, # 37804E
  • Certified Valuation Analyst, September 2000, # 000256
  • Accredited in Business Valuation, AICPA
  • Certified in Financial Forensics, 7/31/2008 by the AICPA, # 227
  • Media Interviews – CBS News– O J Simpson Civil Trial
  • Approved Vendor, Allstate Indemnity Company
  • Professional Affiliations: American Institute Certified Public Accountants, California CPA Society, Forensic Services Sections-Family Law; National Association of Certified Valuation Analysts, California Receiver’s Forum.

Professional History

  • 1999 - present EDR Valuations, Inc.
  • 1992 - 1999 Zamucen & Close - Shareholder
  • 1982 - 1992 Real Estate Development/Construction Companies, Software Development Company as Controller, Chief Financial Officer
  • 1979 - 1982 Coopers & Lybrand, Certified Public Accountants


  • "Calculation of Economic Damages In Litigation" and "Valuation of Closely Held Businesses" - by M. Daniel Close, CPA presented to California Western School of Law and to California State University Long Beach Extension, 1993/1994

  • “Goodwill - Does Every Business Have It?” - M. Daniel Close, CPA
    Business Valuation and Forensic Accounting Services, Fall 1996

  • “How to Calculate Economic Damages in a Wrongful Death Case” - M. Daniel Close, CPA Forensic Accounting Newsletter Fall 1995

  • “Traditional and Newer Uses of Special Masters within CCP Section 638 and 639”
    presented to East/West Family Law Council April 1997 M. Daniel Close, CPA, Thomas Brayton, Esq., James Steck, Esq.

  • “After Judgment, Financial Considerations” presented to the East/West Family Law Council May 20, 1997, Pomona California by M. Daniel Close, CPA and Philip J. Herrera, CPA

  • “ The New 1997 Tax Changes – How They Affect Your Family Law Practice” Presented to the East/West Family Law council January 20, 1998, M. Daniel Close CPA, Howard Borenstein, Esq., Richard Muir, Esq.

  • Pierce or Protect the Veil - Manual for attorneys regarding "Alter ego" cases; Co-author with Steve Zamucen and Jaime Holmes, Zamucen, Close & Holmes, CPA's 1999

  • “How to Buy and Sell a Business” – Presented to the San Diego Forensic Consultants Association, October 11, 2000 with Steve Colley, Esq.

  • Tax Issues for the Family Law Practitioner, panel presentation, East West Family Law Council, February 20, 2001

  • “Obtaining, Analyzing and Introducing Business Valuations,” presentation to the Certified Family law Specialists of the North County Bar, Dept. 14, San Diego Superior Court, Vista CA, June 21, 2001

  • “Forensic Accounting – Lessons Learned in Deposition and Court Testimony,” presentation to the American College of Forensic Examiners, San Diego Chapter, San Diego CA August 29, 2002

  • Moore Marsden + Refinance; 2004 Family Law Case Updates, presentation to the East West Family Law Council, Alaska Conference - August, 2004

  • Receiverships in Family Law – Presentation with Hon Gretchen W. Taylor to the California Receiver’s Forum, Loyola Law School, Los Angeles California – October, 2004

  • Economic Loss for Injury, Death or Employment Matters and the Reliance on Other Experts – Presentation to the Cal CPA Society Economic Damages Section, February 2, 2005, San Diego

  • “Receiverships in Family Law,” Published Article co-authored with Commissioner Gretchen Wellman Taylor, Superior Court of California, Los Angeles; Receivership News, 2005

  • “Receiverships in Family Law,” Presentation with Hon. Sheila Fell, Orange County Superior Court and Kirk Rense, Esq. to Orange County Family Bar, October 19, 2005

  • Controlling the Out-of-Control Party – Receiverships and other Remedies, Presentation to the San Diego County Bar Association, March, 2008

  • Accounting for Lawyers Seminar, Panelist Presentation to the San Diego County Bar Association, May 14, 2008

  • Breakfast with the Experts – How to Utilize a Receiver, Panelist Presentation by the San Diego Receivers Forum, Marriott Hotel, September 11, 2008

  • Goodwill Hunting in California, Presentation to the California CPA Society, Family Law Litigation Sections, San Francisco, California - Friday, November 21, 2008

  • Family Law Receiverships, Presentation to: Loyola III – Receivership Law and Practice Conference, Loyola Law School, Los Angeles, California with Hon. Donna Fields Goldstein, Superior Court Judge, Los Angeles and Robert Mosier, January 17, 2009

  • Cash Flow and Valuation in Family Law Cases, Presentation to IVAMS Family Law Symposium, University of Laverne, College of Law, Ontario, California, January 24, 2009

  • 2009 Family Law Conference, Associate Chair, California CPA Society Family Law Litigation Sections Committee, 2009 Family Law Conference held in Los Angeles and San Francisco

  • Rents and Profits Receiverships - Presentation to the 21st Annual Insolvency Conference, California Bankruptcy Forum, Special Program presented by the California Receiver’s Forum, May 16, 2009, Coronado, California.

  • 2010 Family Law Conference, Chair, California CPA Society Family Law Litigation Sections Committee, 2010 Family Law Conference held in Los Angeles and San Francisco

  • 2012 – 2014, Chair, Family Law Section, California CPA Society Forensic Services Section.

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