Anthony S. Cangelosi CPA/ABV CGA ASA

Anthony Cangelosi is a Certified Public Accountant, holds the Certified Valuation Analyst designation and is Accredited in Financial Forensics and Business Valuation by the American Institute of Certified Public Accountants.  He has earned a Bachelor of Science in Business Administration from Cal Poly, San Luis Obispo and has studied extensively in the fields of taxation, real estate and asset valuation including business valuation, cost segregation and appraisal of fractional and partial interests.  Mr. Cangelosi is certified by the California O.R.E.A. at the Certified General level and is an Accredited Senior Appraiser. 

Michael R. Horwath ASAA

Michael Horwath holds a designation from the American Society of Agricultural Appraisers in the appraisal of farm machinery and equipment.  He began appraising after a career in agriculture as a provider of business advisory and consulting services to the meat and produce industry. He was also an expert negotiator of labor contracts and agriculurtural leases. He has earned a Bachelor of Science in Agronomy and Botany. Mr. Horwath is a past president of the San Diego County Farm Bureau and an active member of the International Organic Inspectors Association.