Mike has been in public accounting and consulting since 1994. He provides valuations of closely held businesses, common stock (including blockage discounts), restricted stock, preferred stock, debt, stock options, and intellectual property. Valuation purposes include gift and estate, income tax, and financial reporting valuations, including ASC 805, ASC 350, and ASC 718/409A. He has performed valuations of various types of business entities in the manufacturing and distribution, high technology, construction, telecommunications, health care, wine, agricultural, and banking industries. Mike leads the firm’s Valuation Services Group.

Selected Speaking Engagements

  • Developments in the Valuation of Early Stage Companies
    (AICPA Forensic and Valuation Services Conference, November 2015)
  • Cash Flow and Value
    (Wine Industry Workshop – Valuation Panel, March 2014)
  • Creating Value in Your Business
    (Financial Acumen Workshop, January 2014)
  • What Drives Corporate Value?
    (Financial Executives International, January 2014)
  • Intangible Asset Valuation Methodologies: Income, Market and Cost
    (AICPA Webcast, August 2013)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, California Society of Certified Public Accountants
  • Member, CFA Institute
  • Member, Silicon Valley Fair Value Forum
  • Past president, Sacramento Estate Planning Council


  • BS, accounting, California State University, Sacramento (magna cum laude)

Insights from Michael Massey