Leonard J. Sliwoski, PhD, CPA, ABV, CMA, CBA, ASA Leonard J. Sliwoski and Associates/Moorhead, Minnesota Leonard Sliwoski is the owner of a litigation support business specializing in the appraisal of closely held businesses and damage assessment in commercial litigation. He also serves as a university professor. He is a certified management accountant, a certified business appraiser, an accredited senior appraiser in business valuation, and is accredited in business valuation. He has authored numerous articles for professional journals concerning the appraisal of closely held businesses, commercial finance topics, and business management topics. He has taught basic and advanced business appraisal courses for a number of state CPA societies and other professional business appraisal organizations. In addition, he has presented a number of papers on a variety of business appraisal topics at professional conferences.