David L. Black, CPA /ABV, ASA  specializes in business valuation and family law matters.  Over the last twenty years, he has performed over 300 business appraisals for start-up companies, professional practices and service, manufacturing, construction, distributors, and retail businesses. 

His family law practice includes the valuation of businesses and professional practices, business apportionment calculations, income and support calculations, and separate versus community property tracings.

Mr. Black has testified as an expert in the Superior Courts in thirteen California counties on valuation and family law Issues.  Additionally, he has been appointed as a special master and court appointed expert under California Code Sections 730 and 639 in the Superior Courts of five California counties.

He is a Senior Member in Business Valuation of the American Society of Appraisers and carries the credential of Accredited in Business Valuation through the American Institute of Certified Public Accountants.  Mr. Black has addressed groups including students at the U.C. Davis King Hall School of Law, the Sacramento Estate Planning Council, the California Association of Certified Family Law, and a number of law firms on a variety of topics.  Additionally, he has taught classes for the California Education for the Bar and the California CPA Education Foundation.

Currently, Mr. Black is a member and past chair of the statewide Family Law Section  and a member of the  Business Valuation Section  of the California Society of Certified Public Accountants.

Mr. Black graduated from the University of Idaho in 1977 with a Bachelor of Science degree in Business, with an emphasis in Accounting.  He obtained a Master of Business Administration degree from Golden Gate University in 1983.

KEITH BALES, CPA/ABV  performs business valuations for marital dissolutions, estate and gift taxation, and merger and acquisitions.  In addition, he performs business apportionments and characterizations of marital property.

He is a Certified Public Accountant, designated Accredited in Business Valuation by the American Institute of Certified Public Accountants (AICPA), a California-licensed real estate broker, and a member of the AICPA, the California Society of Certified Public Accountants, and the Sacramento Estate Planning Council.

Prior to joining Black & Company, Mr. Bales worked as a senior consultant for the state-wide accounting firm of Macias, Gini & Company, LLP, in Sacramento and earlier as Vice President, Finance & Administration, for Vecta Transportation Systems, Inc.  He graduated from the California State University, Fresno, with a Bachelor of Science in Business with an emphasis in Accounting.  He earned his Masters of Business Administration from California State University, Sacramento.