Leonard J. Miller and Associates Chartered

Leonard Miller StoryCast Hub Banner

SmartCEO StoryCast graphic

SmartCEO StoryCast graphic

Unable to display Facebook posts.
Show error

Error: Error validating application. Application has been deleted.
Type: OAuthException
Code: 190
Please refer to our Error Message Reference.


SmartCEO StoryCast graphic

Key employees can ruin the sale of your business

Thought Leadership on Succession Planning presented by Leonard J. Miller and Associates, Chartered. Many companies don't consider the potential impact their key employees may have when a business is sold. That oversight can have disastrous consequences. Business sales have many moving parts, and employees are crucial to a business operation and its success. This key piece, however, is often overlooked. Navigating the non-compete and non-solicitation agreements
Read More

Eyes on the prize: How Baltimore-area CEOs achieve excellence

All CEOs are, or at least want to be, in constant pursuit of organizational excellence. But what are the processes and strategies that will actually put your company on the right path?
Read More
Binder of assets

Buying and selling businesses: What you need to know about allocating purchase price

Thought Leadership on Succession Planning presented by Leonard J. Miller and Associates, Chartered. Purchase price allocation is a critical part of the process when one business purchases another. Purchase price allocation, or PPA, is necessary when working through the execution of a transaction. Make sure you do your financial due diligence to work out assets and liabilities early so buyers can estimate what they are purchasing.
Read More
"Are you covered?"

A brief refresher of your business liability needs

Thought Leadership on Succession Planning presented by Leonard J. Miller and Associates, Chartered. There are few responsibilities more challenging to navigate than owning a business. At some point, even companies supported by top-rated customer service teams will face difficult customers. Certain customer horror stories are passed around like gossip: these people fling accusations or are impossible to please. Suing is a common practice in today’s professional
Read More
People shaking hands

Earn-outs gone bad

Thought Leadership on Succession Planning presented by Leonard J. Miller and Associates, Chartered. Earn-outs are a common component used in the purchase of a business. They allow the buyer to shift some of the risk of purchase by overpaying the seller. The buyer withholds a portion of the purchase price pending the realization of the seller’s projections. As a consequence to the 2008 recession, the popularity
Read More

Distinguishing business value and personal value with the end in mind

Thought Leadership on Succession Planning presented by Leonard J. Miller and Associates, Chartered. When owners, CEOs, and business executives discuss valuation, they rarely look beyond financial assets, figures and statements. However, when looking to sell a business, there is much more involved in the valuation process. As a business owner, you must understand the concepts of business value and personal value – and how they relate
Read More

Are you mentally and financially ready to exit your business?

Thought Leadership on Succession Planning/Exit Planning presented by Leonard J. Miller and Associates, Chartered.  Whether it arrives after a few years of intense work or decades of dedication, there comes a time when every business owner must consider an exit strategy. While much goes into crafting a specific plan, the feasibility of an exit is largely based on two foundational aspects: mental and financial readiness. Understanding
Read More

Business Exit Readiness Index™ Owner’s report

Take the assessment

Below is a link to a 10-minute, 20-question online assessment that can assist you in determining your financial and mental readiness for your exit. There is no fee to take the assessment and your answers are sent immediately to your e-mail and kept completely confidential.

Leonard J. Miller logoAbout Leonard J. Miller & Associates, Chartered: At Leonard J. Miller & Associates, Chartered, we feel it is important to form a close personal working relationship with our clients, in which both parties contribute their special skills and knowledge. Our clients provide us with their goals and we contribute comprehensive accounting, tax and consulting services that allow us to help our clients achieve them. We measure our success by the success of our clients.


Leonard Miller headshotABOUT LEONARD J. MILLER, CPA, MBA, CVA, PFS:

Len Miller Is the president and founder of Leonard J. Miller & Associates, Chartered. Smart CEO magazine named Len one of the Baltimore area’s Top 50 Smart CPAs in 2006, one of the Baltimore area’s Top 40 CPAs in 2008, and again recognized Len as a SmartCPA in 2012. Len was also recognized as a FIVE STAR wealth manager by Baltimore Magazine in 2011 and 2012.

Len graduated from the University of Baltimore with a BS in Accounting, magna cum laude, and received his MBA from Loyola College in Maryland. He was an auditor with the Defense Contract Audit Agency (DCAA) and has extensive experience dealing with government contracting issues. While with the DCAA, he served as a specialist in contract claims, forward pricing issues, and incurred cost audits. Len has spoken on behalf of the American Institute of Certified Public Accountants (AICPA) before various state CPA associations on many technical topics and consults on a broad range of cost accounting issues. He also worked as for KPMG and several other firms and taught Cost Accounting and Advanced Auditing for the University of Baltimore. Len founded Leonard J. Miller & Associates based on his extensive audit background.

He has served on the Board of Directors of the Maryland Association of Certified Public Accountants (MACPA) and was one of 36 appointed members of the Joint Trial Board of the AICPA and served two 3 year appointments. Len has also served as chairman of the Peer Review Committee, the Auditing Standards Committee, and the By-Laws Committee of the MACPA. He was actively involved with the Vision Project, which had the mission of defining the future of the accounting profession. He was the first to receive the MACPA Max Teichmann Award for Outstanding Committee Chairman for his work on the Peer Review Committee. Len is currently the Chair of the Ethics Committee of the MACPA and the Chair of the Business Exit Forum for northern Maryland.

Len assists clients with government contracting issues and business consulting and tax planning projects that range from buy/sell agreements to mergers and acquisition planning. He is a Personal Financial Specialist (PFS) and a Certified Valuation Analyst (CVA) and has experience consulting on the valuation of businesses for estate planning, sales, tax, litigation, and many other purposes. He has completed the Wharton School of Business program on Mergers and Acquisitions. Len is licensed in life and health insurance and has passed the exam for Registered Investment Advisors. He is a licensed CPA in Maryland, Virginia, Pennsylvania, and West Virginia. Len is a member of the AICPA, MACPA, the National Association of Certified Valuation Analysts (NACVA). He is also a Certified Business Exit Consultant (CBEC), one of the few in the nation. He has guided many clients through transitioning and exiting their business. He has participated in podcasts and panels discussing business transition/exit strategies and related issues. Len also serves as an advisor to the board of directors of many businesses.


Len Miller logo