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


Leonard Sacks

Retired Partner, Consultant

410.363.3200 x1455

About Leonard

Leonard Sacks, CPA, CFF, CVA, CIRA, CDBV, is a retired partner and consultant at Hertzbach. He continues to render valuation and litigation services to clients. 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.

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

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)

2016 - Present

Owings Mills, Maryland
Retired Partner, Consultant

2010 - 2016

Owings Mills, Maryland

1980 - 2010

Sacks, Trotta and Koppelman, LLC
Towson, Maryland
Founder, Managing Member


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