Michael J. Hannah, JD, CPA, CVA is President of Vanguard Valuation Services, Inc.(VVS) and is a member of the National Association of Certified Valuation Analysts (NACVA). He has been practicing as an Attorney and a CPA for 22 years. He is a member of the New York State Society of Certified Public Accountants, the New York State and Flordia Bar Association.
Michael A. Smith, CPA, CVA is Vice-President of VVS and is a member of the National Association of Certified Valuation Analysts (NACVA). He has been practicing as a CPA for 22 years. He is a member of the New York State Society of Certified Public Accountants and the National Center for Employee Ownership.