Michael D. Cohen is a partner at Singer Lewak Greenbaum & Goldstein LLP, Certified Public Accountants & Management Consultants. Michael directs the firm’s Forensic Accounting, Business Valuation and Litigation Support Services Practice Group.

Experience
Michael has more than thirty years of public accounting experience which encompasses consulting regarding mergers, acquisitions and sales including business values, tax consequences, financing and funds-flow analysis.  He has substantial experience in "forensic accounting," including fraud investigation, loss of income, analysis of business contracts, and analysis of realty transactions.  Michael has qualified as an expert witness in California and Federal courts.  He has performed valuation services for many types of businesses, including those in the professional services, medical services, manufacturing, distribution, retail, real estate and transportation industries.

Accomplishments
Michael was recognized as a "Distinguished Alumnus" by California State University at Fullerton, School of Business Administration & Economics, Accounting Department, has been listed in Who's Who in Business and Finance and Who's Who in the West, has received a Commendation from the City of Brea for outstanding community service and received the Brea Chamber of Commerce's Person of the Year award.

Education & Affiliations
Michael received a Bachelor of Arts degree in Business Administration with a concentration in Accounting from California State University at Fullerton, 1973.

He is involved with the American Institute of Certified Public Accountants, and the California Society of Certified Public Accountants, including: the Forensic Accounting and Litigation Services Committee, and the Business Valuation Section; the American Society of Appraisers, Business Valuation Section; the Institute of Business Appraisers; and the Association of Certified Fraud Examiners.

In addition, Michael is an honorary member of Brea Rotary Club (Past President), the Rotary District 5320 (Past Governor's Committee Chairman, Past Governor's Aide, Past Area Representative, Past Chairman of International Youth Exchange), past Executive Advisory Board of School of Business, California State University at Fullerton, and the Brea Chamber of Commerce (Past Director).

Speaking Engagements

Presentation before the Ventura County Bar Association, "Introduction to Fraud Examination", 2006.

Presentation before various law firms on "Accounting for Attorneys" in 2004-2007.

Presentation before various law firms on "Discount Rates & Taxation Issues in Business Damages", 2003.

Presentation before various law firms on "Business Valuations & Litigation Support" in 2003-2004.

FAS 141 & 142 - Business Combinations, Intangible Assets and Goodwill: The New Rules, a series for law firms and investment banking firms, October 2001-February 2002.

Lecturer at the Commercial Law League of America, 71st Annual Conference in Chicago, IL (2001) on "How to Do Business With Public Accountants."

California State University at Fullerton, teacher of Financial and Managerial Accounting Principles courses from 1989-1992.  

Publications 
TAX Hotline: Incorporating Bottom Line/Business, article "Stock Bonus Plans -- A Prudent Way to Transfer Your Company to Your Heirs," published April 2006, Volume 26, Number 4.

TAX Hotline: Incorporating Bottom Line/Business, article "Sell Your Company to Your Employees…  And Avoid Capital Gains Tax," published June 2004, Volume 24, Number 6.

Los Angeles Business Journal, article "Stock Plans for Workers Pay Dividends to Employers," published September 25, 2000.