DANIEL R. KOSCIELNY, CPA/ABV, CVA Partner Business Valuations Practice

Daniel R. Koscielny, CPA/ABV, CVA, is a Partner with Gaines Kriner Elliott LLP, with over 30 years of experience in accounting.

Dan leads the firm's business valuation services group and has been conducting business valuations on a regular basis for more than 15 years. He holds the Certified Valuation Analyst (CVA) credential and is Accredited in Business Valuations (ABV) by the American Institute of Certified Public Accountants.

Dan serves on the Business Valuations Committee for CPA Associations International, an association of more than 100 CPA firms operating worldwide. Industries for which business valuations have been performed include manufacturing, construction, distribution, real estate, and professional services firms.

In addition, Dan has provided financial and tax services, consulting, and management advisory services for clients in a variety of industries.

Dan is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of Certified Public Accountants (NYSSCPA), and the National Association of Certified Valuation Analysts (NACVA). He is also a member of the Institute of Business Appraisers (IBA).

He is a graduate of the State University of New York at Buffalo.

Daniel Koscielny may be contacted at dkoscielny@gkecpa.com.