CPA (inactive) formerly with international accounting firm and later owner of 30+ person CPA firm, offers exclusive representation of buyers and sellers of closely-held businesses. First M&A; transaction in 1984; 90% of engagements are seller rep. Former president of Tennessee Society of CPAs, previously held series 7, 24 and 63 securities license; previously held life and annuity license; currently holds real estate license (TN, AR, MS). Transactions from $2 to $75 mil