Certified Public Accountants

A Business Valuation and Litigation Support Firm

 DAVID L. BLACK, CPA/ABV/CFF, ASA  

Contact:  dave@cpablack.com

AREAS OF EXPERTISE

Business valuations, litigation support and forensic accounting.

Mr. Black has served as a court-appointed expert on numerous occasions and has served as a referee.

Mr. Black has testified as an expert 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.

LICENSES AND CERTIFICATIONS

        Certified Public Account (CPA)

        Accredited in Business Valuation (ABV)

        Certified in Financial Forensics (CFF)

        Accredited Senior Appraiser (ASA)

         California State Board of Accountancy 

         American Institute of Certified Public Accountants 

                      Member of the Forensic and Valuation Services Section

       California Society of Certified Public Accountants

                      Current member of Family Law and Business Valuation Sections 

                      Former chair – Statewide Family Law Section    

                      Former chair – Litigation Services Section of the Sacramento Chapter    

                      Past member – Statewide Steering Committee of the Litigation Sections    

                      Past chairman – Family Law Conference                

         American Society of Appraisers 

                      Member of Northern California Chapter

        Sacramento Estate Planning Council

                      Member of Business Valuation classification  

PROFESSIONAL BACKGROUND

        Practice limited to litigation support and business valuation (l987 to current):

         Presently — Black & Company, Inc., Certified Public Accountants — Principal

         1987–1997 – Schultze, Wallace & O'Neil — Principal

        Prior experience:

         1984–1987 – Touche Ross & Co., Certified Public Accountants — Tax Manager

         1981–1984 – Signorotti Accountants, Inc. — Vice President

         1979–1981 – Moss Adams &Co., Certified Public Accountants — Senior Accountant

         1977–1979 – Seidman and Seidman, Certified Public Accountants — Staff Accountant
Morris, Jones & Palmer, P.S. — Staff Accountant

EDUCATION

         Golden Gate University — Masters in Business Administration – Taxation, 1983

         University of Idaho — Bachelor of Science in Business Administration – Accounting, 1977

SPEAKING ENGAGEMENTS AND PRESENTATIONS

        U. C. Davis School of Law, Family Law Students – Guest Lecturer

        Sacramento County Bar Association, Family Law Section, 6/3/2008, 

              "Determining Income for Support from Material Documents"

        California Association of Certified Family Law Specialists – "Income Evaluation"

        San Joaquin County Bar Association – "Issues in Family Law"

        Sacramento Estate Planning Council – "Business Valuation for Estate and Gift Purposes"

        California State University, Sacramento – "Litigation Support Calculations"

        Sacramento Collaborative Practice Group – "Determining Marital Lifestyle"

        Family Law Conference Speaker – Moderator, "Ask  the Experts" panel

        California Continuing Education of the Bar – "Accounting for Attorneys"

ARTICLES WRITTEN AND COURSE INSTRUCTION

        "Determining Income for Support," Family Law Counselor, 2008

        Family Law Column, The Witness Chair, Published by the Litigation Sections of the California Society of Certified Public Accountants, Spring 2001 through Winter 2003

        "Chapter 20 – Fraud and Embezzlement," Litigation Services Handbook:  The Role of the Accountant as Expert Witness, Ed. Peter B. Frank, Michael J. Wagner, and Roman L. Weill (New York, NY: John Wiley & Sons, Inc., 1990), pp. 387-395

Click below to download this résumé in MS Word^® document format

David L. Black Résumé