Our mission is to offer professional appraisals and plans developed with reference to the value of businesses and business interests.  Dedicated to providing prompt and courteous service within an agreed upon time frame and budget, we serve businesses, business owners, attorneys, accountants, banks and government agencies.

Our professionals have participated in hundreds of valuation services including appraisals within almost every major industry group including construction, manufacturing, distribution, retail trade, information technology, transportation, information services, finance, insurance, real estate, legal services, accounting, architectural, engineering, computer systems, technical consulting, appraisal services, advertising services, health care, arts & entertainment, accommodations, and food service.

In addition to business appraisals,BACoffers services in appraisal review, compensation studies, business planning, litigation support, and expert witness testimony.



We request that you supply certain financial, managerial and business information to help us determine the value.  If possible, we ask that on-site interviews be arranged with key personnel.  This allows us to gain insight into your company’s financial condition, performance and outlook.



You will receive an independent determination of value, appropriate to your purpose.  All of our appraisals are prepared in accordance with the Codes of Ethics of the American Society of Appraisers and the Institute of Business Appraisers and written in full compliance with the Uniform Standards of Professional Appraisal Practice.  Information about you and your company is held in strict confidence.



Clients choose to work with us because of ability to draw from over decades of both academic and business experience to communicate with business owners while drawing from a solid financial background that enables us to communicate with both financial executives and accountants in their financial vernacular. We develop well written reports drawing from a diverse yet focused background in economics, accounting and finance that offer peace of mind to clients who can be confident that they receive sound value based planning and appraisals.  All reports signed by us are both accurate and well reasoned such that they can be defended where necessary against challenges by any opposing parties as well as regulatory and taxing authorities.


Wayne Jankowske, Ph.D., ASA, MBA, CPA is certified by the American Society of Appraisers (ASA) and the Institute of Business Appraisers, the two most longstanding national societies which certify business appraisers.

He has performed business valuations for a wide range of purposes, including purchase and sale, buy-sell agreements, value based planning, employee stock ownership plans, gift tax, estate tax, income tax, divorce, lost earnings and squeeze outs. Serving individuals, business, and government, he has taught appraisal seminars and provided numerous services for appraisal review.

Dr. Jankowske has developed and taught MBA courses in business valuation at Xavier University (Ohio) and has spoken on appraisal topics at professional meetings, academic conferences, including the International Appraisal Conferences held by the American Society of Appraisers, American Institute of Certified Public Accountants and the Institute of Business Appraisers.

In addition to his affiliation with the ASA, Dr. Jankowske is a member of the National Center for Employee Ownership, the Estate Planning Council of Northern Kentucky, the Tri-State Business Valuation Roundtable, and the Ohio Society of CPAs.

He presently serves on the Editorial Review Board of the Business Valuation Review and has recently served in various professional capacities for other organizations involved in professional business appraisal.  Dr. Jankowske was also part of the original AICPA committee charged with develop the first certification exam in business valuation in prepartion for an Accreditation in Business Valuation from the American Institute of Certified Public Accountants.


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