777 So. Hwy 101, Suite 201
Solana Beach CA 92075

3350 Shelby St. Suite 200
Ontario CA 91764

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E-mail: mdclose@edrvalue.com

           closeedr@msn.com

M. DANIEL CLOSE
Certified Public Accountant
Accredited in Business Valuation
Certified Valuation Analyst

CV for M. Daniel Close

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M. Daniel Close, CPA/ABV, CVA, is the founder and shareholder of EDR Valuations, Inc. a service business specializing in business valuation and forensic economic analysis. His diverse background of twenty-six years includes experience as an auditor with an International CPA and consulting firm, and as a financial controller and chief financial officer in private industry. Dan has traveled internationally on business valuation assignments and he has testified as an expert witness numerous times since 1993 in deposition and in Superior Court, Federal Court, Bankruptcy Court, and Judicial Arbitration and Mediation in California and Nevada.

Danís areas of specialization include Business Valuation; Fairness Opinions, Eminent Domain, Intangible Asset Analysis; Fractional Interest Discount Analysis; Economic Loss Analysis for contract, tort, discrimination and criminal cases; Business and Post-Judgment Receiverships; Corporate issues, including Dissolution, Lost Profits / Lost Earnings Analysis; Fraud Investigation / Asset Tracing. He has been appointed by the Court as a Special Master/Referee/Receiver and is routinely appointed via Evidence Code ß 730 as the Courtís economic expert for valuation of business interests, determination of cash flow for support and tracing issues in Family Law matters.

A second-generation native of San Diego and a graduate of San Diego State University, Dan has written articles focusing on business valuation, forensic accounting and litigation support and was a guest lecturer at California Western School of Law, San Diego and California State University, Long Beach.

Danís professional affiliations include California CPA Society, American Institute of Certified Public Accountants, National Association of Certified Valuation Analysts, California Receivers Forum, Forensic Expert Witness Association, and the East/West Family Law Council.

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