Certified Public Accountants

A Business Valuation and Litigation Support Firm


Valuation Experience
David Black Resum
Keith Bales Resum
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OVerview of Firm


The Company specializes in valuing businesses and financial interests, marital dissolution issues and damage calculations. 


David Black, for more than twenty  years,  has specialized in valuing business interests and providing litigation support services.  Mr. Black is currently an Accredited Senior Appraiser (ASA) and member of the American Society of Appraisers and past chair of the Statewide Family Law Section of the California Society of Certified Public Accountants.  He has served as a court-appointed expert on numerous occasions and has served as a referee.  


Mr. Black has testified in the Superior Courts of thirteen California counties including Sacramento, Placer, El Dorado, Nevada, San Joaquin, Solano, Butte, Sutter, Napa, Sonoma, Stanislaus, Nevada and Orange.  The firm has specific experience in the following areas:



Business Valuation   

Family Law

bulletMergers and Acquisitions 
bullet Business Apportionments

Estate & Gift Tax 

bullet Lifestyle / Support Analysis
bulletDissident Stockholders Suits
bullet Characterization of Marital Property
bulletDamage Cases
bullet Complex Tracings
bulletBuy-Sell Agreements
bullet Structuring of Marital Settlements
bulletEmployee Stock Ownership Plans (ESOP)
bulletTax Issues




























                                                        2009 Black & Company, Inc.

                                                                 All Rights Reserved


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