Nicholas Mastracchio
Instructor

Nicholas J. Mastracchio, Jr. is a Certified Public Accountant. He holds a Doctor of Philosophy from Union College, where his studies and dissertation were in the area of valuation of closely held companies; a Master of Science in Accounting from the State University of New York at Albany; and a BBA from Siena College, where he graduated Magna Cum Laude. Nick has recently retired from the University at Albany in Albany New York where he was the Arthur Andersen Alumni Professor of Accounting.
The American Institute of Certified Public Accountants (AICPA) published in book form and on the internet a three-volume book, Management of an Accounting Practice, in June 2000. Dr. Mastracchio authored the chapter on acquisitions and in 2001 the chapter on Mergers. The AICPA published Dr. Mastracchio’s book, Mergers and Acquisitions of CPA Firms: A Guide to Practice Valuation, in April 1998. The AICPA also published and used in their full day seminars, Dr. Mastracchio’s book, How Much Is It Worth? Valuing a Professional or Closely Held Business, in 1989. By request of the government of Czechoslovakia, the book was sent to the Ministry of Privatization in Prague to assist in their privatization efforts in 1990. Dr. Mastracchio has published or twenty articles in journals and continues to write on closely held business valuations, auditing, ethics and practice management issues.