Forensic Accountants and Business Appraisers


 

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Michael Brocks and Associatesmpany
Accountants and Appraisers
441 Beaver Street 2nd Floor
Sewickley, Pa 15143

  

Michael J. Brocks, CPA, ASA

Experience

Mr. Brocks, a Certified Public Accountant for over 25 years and Senior Member of the American Society of Appraisers, has specialized in business valuations and litigation supports for over 10 years.  His firm values partnerships, closely held businesses and professional practices for buy-sell, IPO, marital dissolution, and estate/gift tax purposes. 

 Michael’s industry experience encompasses professional practices, manufacturing, construction, and health care. He has served as an expert witness for Courts, Boards of Review, and arbitration panels. On a regular basis he serves as an instructor on valuation and forensic issues for Continuing Legal Education for the Bars of Pennsylvania and California, the University of Pittsburgh School of Law, and the Internal Revenue Service Agents’ Continuing Education Series.

Among Mr. Brocks’ expert witness and consulting experience are these high profile cases:
 

~   Expert accounting consultant for the defense in a civil action brought under the Qui Tam Provisions (a citizens’ lawsuit in the name of the U.S. Government) of the False Claims Act.  This complex case alleges that a government contractor and major Wall Street houses conspired to defraud the government of billion of dollars. In January 2004 Michael testified for the defense in the United States District Court for the District of Columbia.
 

~   Expert accounting and valuation consultant to the U.S. Federal Government for its $10 billion privatization program. This program, which proved to be an enormous success, earned the National Performance Review Award (a.k.a. the Hammer Award), and garnered complimentary press such as Barron's feature: Believe It or Not, HUD Does Something Right.
 

~   Valuation for Highland Farms, Inc., of Paris, Kentucky the thoroughbred farm that owns the Kentucky Derby and Preakness winner Real Quiet.
 

~   Expert witness for Deion Sanders in his marital dissolution case, Carolyn Y. Sanders v. Deion L. Sanders.  This complex case involved valuation of celebrity goodwill, professional and endorsement contracts, and business interest various industries.
 

~   Expert witness for the plaintiff in Riley v. Riley, a California legal practice valuation case that resulted in the largest judgment to that date in Central California's history.
 

~   Expert witness for the City of Fresno, California in Blosser Sports v. City of Fresno, a highly publicized California case that addressed business value diminution allegedly caused by government actions.

Professional Credentials

American Institute of Certified Public Accountants, license number 1046911
State of California - Certified Public Accountant, license number 57074
Commonwealth of Pennsylvania - Certified Public Accountant, license number CA-012242-L
Institute of Business Appraisers - Certified Business Appraiser, certified September 1994
American Society of Appraisers - Accredited Senior Appraiser, certified May 1998

Contact information

Telephone 412-741-3001
Cellular 412-760-5514
Fax 412-741-3119
mbrocks@michaelbrocks.com

 

   

 

 

 

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