MICHAEL B. LEHNER, CPA/ABV, CFE, ASA
Director of Forensic, Litigation and Valuation Services
Michael B. Lehner leads this practice group from the Bridgewater office of Baratz & Associates, P.A. In his capacity as a recognized expert, Michael has prepared business valuations for various purposes, including shareholder disputes, matrimonial proceedings, acquisitions and sales of businesses, gift and estate planning, succession planning, and commercial litigation. He also has extensive experience in complex litigation matters, including determination of damages and lost profits, as well as fraud and forensic investigations.
Michael has more than 30 years of experience with a focus on business valuation, litigation support, and taxation issues. He has additional expertise in auditing, financial statement analysis, and consulting. His traditional accounting experience includes taxation and financial statement reporting for closely-held businesses, with a concentration on professional practitioners, real estate developers, construction contractors, retailers, manufacturers, and computer hardware and software providers.
Michael earned his Bachelor of Science degree from the University of Delaware. He holds accounting certifications in both New Jersey and New York. Michael is a member of the American Institute of Certified Public Accountants (AICPA), a recipient of the AICPA’s Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) designations. Michael is a member of the New Jersey Society of Certified Public Accountants (NJSCPA), where he was the Group Leader of the Business Valuation, Forensic & Litigation Services Interest Group. He is certified by the National Association of Certified Valuation Analysts (NACVA) and holds that organization’s highest designation as a Certified Valuation Analyst (CVA). He is accredited as a Certified Fraud Examiner (CFE). Michael is an Accredited Senior Appraiser of the American Society of Appraisers (ASA). In addition, Michael has completed the New Jersey Association of Professional Mediators (NJAPM)’s court-approved Divorce Training Course.
American Institute of Certified Public Accountants (AICPA)
New Jersey Society of Certified Public Accountants (NJSCPA), former Group Leader of the Business Valuation, Forensic & Litigation Services Interest Group
Association of Certified Fraud Examiners (ACFE)
Appraiser of the American Society of Appraisers (ASA)
National Association of Certified Valuation Analysts (NACVA)
New Jersey Association of Professional Mediators (NJAPM)
International Academy of Collaborative Professionals (IACP)
New Jersey Collaborative Law Group
991 Route 22 West, Suite 200
Bridgewater, NJ 08807