Professionals

Joseph G. Emanuele
CPA/ABV/CFF, CFA, ASA
(213) 228-8185
CV Download
Print This Page

Joseph Emanuele is a principal in the Forensic and Financial Consulting Services Group at Hemming Morse, possessing extensive valuation, litigation consulting and financial investigation experience. He has performed valuations for a wide range of purposes, including taxation, financial reporting, internal decision-making, marital dissolutions and non-profit to for-profit conversions.

An active member of the American Institute of Certified Public Accountants (AICPA), Joe served on the AICPA’s Business Valuations Committee from 2013 through 2016, providing professional guidance to CPA practitioners nationwide who perform business valuations. He also previously served as the chairman of an AICPA volunteer task force that prepared a Practice Aid on performing business valuations for estate and gift tax purposes and as the former vice-chair of the Business Valuation Section of the Forensic Services Sections of the California Society of Certified Public Accountants (CalCPA).

Prior to joining Hemming Morse, Joe was the owner of Emanuele Valuation, a financial consulting firm in Laguna Niguel, California and a manager at Burr, Pilger, Mayer, Inc., a full service accounting firm in San Francisco.

SELECTED PUBLICATIONS

“Business Valuations for Estate and Gift Tax Purposes,” Estate Planning, August 2016

“Business Valuations for Estate and Gift Tax Purposes,” AICPA Practice Aid, 2014

“Purchase Price Allocations Under ASC 805: A Guide to Allocating Purchase Price for Business Combinations,” as originally published for BPM Insights, July 2012

 

SELECTED EVENTS

“Valuation Case Study: Industry and Economic Analysis”
AICPA Forensic and Valuation Services Conference, 2016

“Business Valuation Databases”
AICPA Forensic and Valuation Services Conference, 2016

“Business Valuations for Estate and Gift Tax Purposes”
Webcast, AICPA, 2016

“Business Valuations for Estate and Gift Tax Purposes”
CALCPA Education Foundation, 2016

“Winery and Vineyard Entity Valuation webcast”
AICPA, 2014

“Business Succession Planning and Exit Strategies -
Understanding & Planning for Business Ownership Change”
CalCPA Education Foundation, 2008 – 2011

“Business Valuation Practice Aids”
Webcast, CalCPA Education Foundation, 2008

“Determining Fair Value of Owners’ Services”
AICPA/ASA Business Valuation Conference, 2008

OFFICES

Los Angeles

Irvine


AFFILIATIONS

American Institute of Certified Public Accountants
- Former-Member, Business Valuations Committee

California Society of Certified Public Accountants
- Member, Forensic Services Steering Committee

Chartered Financial Analyst Institute
- Member

American Society of Appraisers
- Member

CFA Society of Orange County
- Member


EDUCATION

San Francisco State University, B.S., Business Analysis, 1984