MICHAEL J MORGAN
Michael Morgan serves as principal for HOUSTON VALUATION & ADVISORY LLC. He has been involved in strategic and financial consulting, business valuation, investment advisory, internal auditing and investigations, and project management for more than 30 years.
Michael started his career as an internal auditor in the 1980’s, providing operational and financial improvement recommendations to executives across the United States, as well as west Africa, Mexico, the Caribbean and western Europe. He was also responsible for supervising internal fraud investigations in all segments of the company’s operations. Since the mid-1990’s he has primarily specialized in providing business appraisal and mergers and acquisitions investment advisory services for businesses of all types and sizes, including oil and gas, healthcare, retail, information technology and professional practices. He also provides decision advisory consultancy using quantitative models and decision trees to support organizations struggling with complex and high-risk investment options. Through training and certification from the American Society of Appraisers, Michael also serves as an expert witness to assess the completeness and adequacy of the work product of other business appraisers. He has given numerous presentations regarding business valuation, capital investment decision making using quantitative analysis, and transaction advisory related to business acquisitions and divestitures.
Michael holds a bachelor’s degree in business management from McNeese State University (Louisiana) and a master’s in business administration (MBA) from the University of Houston (Texas). He is a Certified Public Accountant (CPA), licensed to practice in Texas, and is accredited in business valuation (ABV) by the American Institute of Certified Public Accountants. In addition, he is an accredited senior appraiser (ASA) as well as designated as an expert in Appraisal Review and Management in the specialty of Business Valuation (ARM-BV), both by the American Society of Appraisers, and holds the designation of certified fraud examiner from the Association of Certified Fraud Examiners (CFE). He also holds the Certified Merger & Acquisition Advisor (CM&AA) by the Alliance of Merger and Acquisition Advisors.
He currently serves on the board of directors of the Houston Chapter of the American Society of Appraisers and is a vice-chair of the Forensics and Valuation Services Committee of the Houston Chapter of the Texas Society of CPAs. In addition, he currently serves as a member of the American Society of Appraisers Diversity and Inclusion Task Force.
Michael holds the following professional certifications and accreditation:
Certified Public Accountant (CPA), licensed to practice in Texas by the Texas State Board of Public Accountancy. The CPA exam is still one of the most rigorous professional licensing exams. CPA’s are required to adhere to professional and ethical standards and maintain annual continuing education to maintain competence in the specific areas they practice.
Accredited in Business Valuation (ABV), granted by the American Institute of Certified Public Accountants based on completing training and passing an examination to demonstrate proficiency in business valuation. In addition to proficiency in business valuation, ABV credential holders with the CPA designation are also obligated to uphold the high professional and ethical standards required of all CPA around the world.
Certified in Entity and Intangible Valuations (CEIV) granted by the American Institute of Certified Public Accountants based on completion of training and passing examination. Also demonstration of competence in valuing intangible assets and ongoing continuing professional education to maintain certification.
Accredited Senior Appraiser – Business Valuation (ASA-BV), and Appraisal Review and Management – Business Valuation (ARM-BV), granted by the American Society of Appraisers. The American Society of Appraisers was founded in 1936 and is the oldest appraisal organization in the United States. Accredited appraisers are required to complete extensive training and demonstrate competence in planning and preparing independent appraisal reports and adhere to professional and ethical standards. The Appraisal Review and Management is a discipline-specific credential that requires training and demonstrated ability to review valuation reports that should conform with established professional valuation standards.
Certified Fraud Examiner (CFE), granted by the Association of Certified Fraud Examiners, based on training and examination. The Association of CFEs if the world’s largest anti-fraud organization and premier provider of anti-fraud training with a mission to reduce business fraud and inspire public confidence in the integrity and objectivity within the profession. Certification requires members to maintain annual academic and professional ethical training requirements.
Certified Merger & Acquisition Advisor, which is granted by the Alliance of Merger & Acquisition Advisors which is an international organization serving the education and transaction support needs of middle market M&A professionals worldwide. Certification requires members to maintain annual continuing professional education and development activities to maintain the certification.
Affiliations:
Michael J Morgan, CPA, a CPA firm focused on tax preparation and tax advisory services
He is an active member of the following professional organizations:
• American Institute of Certified Public Accountants
• Texas Society of Certified Public Accountants
• American Society of Appraisers
• Forensic Expert Witness Association
• Alliance of Merger & Acquisition Advisors
• Association of Certified Fraud Examiners