John W. Heberger, CPA/ABV/CFF/CGMA, CVA, Retired

California Certified Public Accountant since 1972, serving small to medium size, non-public businesses and individuals, in the areas of 1) accounting, auditing and financial reporting, 2) business management advisory services in the fields of finance, organization and business planning, operations, systems and valuation, 3) taxation and 4) assistance to lawyers and clients in various litigation, family law and business transactions.  Certified Valuation Analyst (“CVA”) since 1998 performing business appraisals in litigation, tax situations (estates, ESOPs, etc.) and business sales activities.  Accredited in Business Valuation (“ABV”)  in July 2007: Financial Forensics (“CFF”) in July 2009 and Global Management Accounting (“CGMA”) in January 2012 by the American Institute of Certified Public Accountants.

Clientele includes businesses and individuals with non-profit organizations, retail, agricultural, real estate, health care, manufacturing and distribution industries and the legal profession.

During the period 1985 through 1995, a consultant with the California State Board of Accountancy, serving either as a member of its Technical Review Panel or as a Major Case Consultant on significant complaints involving allegations of accountants’ gross negligence.

Prior member of the Litigation Consulting Services Steering Committee, California Society of Certified Public Accountants and prior Chairman of the Fresno Chapter Litigation Services, Business Valuation Committee.

September 1989 – Present

• Self-employed Certified Public Accountant/ Owner, Heberger & Company

January 1988 – August 1989

• Migliore, Slater & Heberger Accountancy Corporation; Shareholder

July 1985 – December 1987

• Self-employed Certified Public Accountant

March 1984 – July 1985

• Patrick James, Inc.
• Executive Vice-President, Chief Financial Officer

August 1982 – February 1984

• Stoughton Davidson Accountancy Corporation; Shareholder, October 1983

March 1970 – July 1982

• Arthur Young & Company (now Ernst & Young)
  • 1978 Audit Principal
  • 1974 Audit Manager
  • 1972 Senior Accountant

March 1968 – December 1969

• Officer, United States Navy

B.S. Accounting, March 1968, University of California, Los Angeles

• Member, American Institute of CPA’s (AICPA)
• Member, Division of Firms and Private Companies Practice Section, AICPA
• Member, California Society of CPA’s (CSCPA)
• Member, Family Law, Business Valuation and Economic Damages Sections of CSCPA
• Member, Litigation Consulting Services Committee, CSCPA, Fresno Chapter
• Member, National Association of Certified Valuation Analysts
• Member, Central Valley Collaborative Law Affiliates
• Member, International Academy of Collaborative Professionals