JAY E. FISHMAN, FASA, CBA

Mr. Fishman has been actively engaged in the appraisal profession since 1974. He has been qualified as an expert witness on business valuation matters in eleven states, and frequently serves as a court appointed expert. In addition, he has taught courses on business valuation for the IRS, AICPA, and the National Judicial College. Mr. Fishman is the Past Chair of the American Society of Appraisers’ Business Valuation Committee. He is the co-author, with Shannon Pratt, of the Guide to Business Valuation.

SANDRA R. KLEVAN, CPA

Ms. Klevan has been actively engaged in the appraisal profession since 1991. Ms. Klevan obtained a Masters in Business Administration from Saint Joseph’s University and has also taught as an adjunct instructor of Finance at both Saint Joseph’s and La Salle Universities. She has co-authored articles on business valuation and financial analysis and has taught courses and conducted presentations on business valuation and corporate finance

BONNIE O’ROURKE, ASA

Ms. O’Rourke has been actively involved in business valuation since 1981. She
holds a Master’s Degree in Business Administration from the Wharton School of the University of Pennsylvania with a concentration in finance and management. Ms. O’Rourke has testified as an expert witness in Pennsylvania, New Jersey and New York. She has authored articles on business valuation and financial analysis and has taught courses and conducted presentations on business valuation and corporate finance.

MICHAEL A. SAPONARA, CPA/ABV, J.D.

Mr. Saponara combines his accounting and legal background with his business expertise, to provide enhanced analysis to clients. Mr. Saponara has worked in the accounting profession since 1987, and he has specialized in litigation support and forensic accounting since 1994. Mr. Saponara has provided expert testimony in New Jersey, Pennsylvania and Indiana. Mr. Saponara has presented courses on forensic accounting and litigation support for various accounting societies and professional associations, and has published articles and course materials on litigation support services.