Leonard Sacks, CPA, CFF, CVA, CIRA, CDBV

Leonard Sacks

Leonard Sacks, CPA, CFF, CVA, CIRA, CDBV, a Director at Hertzbach, joined the firm in 2010. From 2010 – 2016, Mr. Sacks was a Partner at the firm.

He is a graduate of the University of Baltimore with a bachelor’s degree in Accounting. Mr. Sacks is a Certified Public Accountant, and is Certified in Financial Forensics (CFF) and Certified in Distressed Business Valuation (CDBV), as well a Certified Global Management Accountant (CGMA), a Certified Valuation Analyst (CVA) and a Certified Insolvency and Restructuring Advisor (CIRA).

Mr. Sacks continues as a member of the firm’s Business Valuation and Litigation Consulting Group. He has extensive experience in Business Valuation, having issued many reports covering a range of purposes including Estate and Gift Taxation, ESOPS, Stock Options, Mergers and Acquisitions, Bankruptcy, Corporate and Marital Litigation. Mr. Sacks has also testified in Federal and State Courts. He has also serviced clients in many industries focusing on Management Advisory Services.

In addition, Mr. Sacks continues as a member of the firm’s Healthcare Consulting Group. He has extensive experience servicing clients in long-term care, residential treatment centers, addiction facilities, specialty hospitals, medical practices and other types of providers.

Areas of Concentration

Healthcare Consulting
Business Valuations
Litigation Consulting
Management Advisory Services
Tax Advisory Services

Professional Experience

2016 - Present
Hertzbach & Company, P.A.
Owings Mills, Maryland

2010 - 2016
Hertzbach & Company, P.A.
Owings Mills, Maryland

1980 - 2010
Sacks, Trotta and Koppelman, LLC
Towson, Maryland
Founder, Managing Member

Education & Certifications

University of Baltimore, B.S. Accounting

State of Maryland, Certified Public Accountant

National Association of Certified Valuation Analysts, CVA

Association of Insolvency & Restructuring Advisors, CIRA

AICPA Certified in Financial Forensics, CFF

Association of Insolvency & Restructing Advisors, CDBV

AICPA Certified Global Management Accountant

Professional Affiliations

American Institute of Certified Public Accountants
Maryland Association of Certified Public Accountants
National Association of Certified Valuation Analysts
Association of Insolvency & Restructuring Advisors
Healthcare Financial Management Association
Medical Group Management Association
Board of Man Alive Inc., a Drug Rehabilitation Center (Current Chair)
Jewish Convalescent and Nursing Home (Previous Chair)
Levindale Geriatric Nursing Home (Previous Chair)
Merrick School of Business Advisory Board (Previous Chair)
Baltimore County Telecommunication Advisory Board (Previous Chair)


Direct Number
410.363.3200 x1455


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