Nicholas Mastracchio, Jr. CPA, Ph.D.

Associate Professor
Nicholas J. Mastracchio, Jr. is a CPA.  He holds a Doctor of Philosophy from Union College, where his studies and dissertation were in the area of valuation of closely held companies.   He has been practicing accounting since 1964 and was Managing Director of Charles L. Marvin and Company, a CPA firm with offices in Albany and Schenectady, New York from 1976 to 1991. The firm grew from 24 to 85 people during that time.   He taught at the University at Albany for thirty years and was the Arthur Andersen Alumni Professor of Accounting.  He now has emeritus status.  In August 2006 he taught for two years at USF Tampa before leaving for a three year commitment to the Auditing Standards Board.  He then returned to USF in Sarasota.  Dr. Mastracchio has been performing valuation for small professional firms as well as multimillion dollar businesses since 1976.  His valuation methodology has become case law in New York State.  He limits his practice to these and related areas.  He has written four books and manuscripts and Forty two articles on valuations, practice management and accounting education.  
Dr. Mastracchio is past chairman of the New York State Board of Public Accountancy, which oversees licensure and the conduct of the profession in New York State.  He is on the education committee of the National Association of State Boards of Accountancy.  He is a past member of the American Institute of Certified Public Accountants’ Board of Examiners.  This board is responsible for the CPA exam including content and administration.  He is a past member of the AICPA Auditing Standards Board.  This board is responsible for setting auditing standards for all companies that do not file with the SEC.  He is past chairman of the Examination Review Board.  This board is responsible for examining the contract compliance of the AICPA, NASBA and Prometrics in the conduct of the CPA exam.  He has been named in the top ten prolific publishers in the twenty top accounting journals for his year of graduation in a Hasselback study, he has received the two awards of top accounting professor in undergraduate and graduate accounting at the University at Albany and also received the award for the top Accounting Professor of the year at USF Tampa. He has received numerous teaching awards from the New York State Society of CPAs for their CPE courses.  He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. He has been appointed to the American Arbitration Association Roster of Neutrals and is on the Commercial Panel.

Ph.D., Accounting, Union College Graduate Management Institute (1993) 
M.S., Accounting, State University of New York at Albany
B.B.A., Accounting, Siena College, magna cum laude

Bloomberg BNA Tax Management Portfolios:
5147 T.M., Closely Held Business Valuation (co-author)
5400 T.M., Auditors' Reports - Non-Issuers (co-author)