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John D. Ghee, MS, MCBA, CVA

Master of Science (MS)

Master Certified Business Appraiser (MCBA)

Certified Valuation Analyst (CVA)

Fellow, American College of Forensic Examiners Institute



Mr. Ghee is a graduate of Virginia Polytechnic Institute and State University (Bachelor of Science), and Virginia Polytechnic Institute/Old Dominion University/Norfolk State University (Master of Science, Management and Finance).  He is a graduate of the Old Dominion University Professional Financial Planner program, and was awarded the "P.F.P" designation.  Mr. Ghee has over forty years of experience in small business ownership, taxation, accounting, business valuations, consulting and small business buying and selling.


He has conducted numerous professional seminars, taught university senior level courses in financial statement analysis and instructs CPA's and attorneys in Business Valuations for designation exams and continuing education credit.  He conducts trade association and corporate seminars on Strategic Planning and Business Valuations.  He has held licenses in securities, and holds a Florida residential and commercial real estate license.   

Mr. Ghee is a "Master Certified Business Appraiser" (MCBA).  The prestigious designation as a Certified Business Appraiser is awarded by the Institute of Business Appraisers (IBA) to those candidates who have completed vigorous educational and testing requirements and are then certified by a highly critical peer review process.  Of the 3,000 members of the IBA only 400 have achieved the level of proficiency to be awarded the "CBA."  He holds one of forty Master Certified Business Appraiser designations in recognition of his professional status by his peers.  Professional affiliations include:  Institute of Business Appraisers (IBA), National Association of Certified Valuators and Analysts (NACVA), American Institute of Certified Public Accountants (Associate, Management Consulting Division).  He is a Fellow of the American College of Forensic Examiners Institute (FACFEI).  



Mr. Ghee has testified as an expert witness (Virginia, Washington DC, North Carolina and Florida) for Domestic Relations Court, Circuit Court (Federal and State), U.S. Bankruptcy Court and U.S. Marshal matters.  Litigation experience includes divorce, bankruptcy, estate taxation, damages, immigration, trademark and partner/stockholder dispute resolution.  


Small to very large valuation tasks include domestic and international estate and corporate taxation projects.  Significant engagements have involved complex third world governmental issues, transfer pricing opinions and sensitive management negotiations.


Certified Business Appraiser (CBA)


Master of Science (MS)

Bachelor of Science (BS)

Professional Financial Planner (PFP)

Registered Investment Advisor (RIA)

Business Valuations

Appraisal Foundation

Institute of Business Appraisers

Certification Program

Examination, Experience, & Peer Review, 1984

Norfolk State University/Old Dominion University, Virginia

Polytechnic Institute - Finance 1986

Virginia Polytechnic Institute & State University

Business/Accounting, 1966

Old Dominion University

One Year Campus Program, 1985

H.D. Vest & Company (1985 - 2000)

Securities & Exchange Commission

Examination and License, 1985

Florida License #SL592858, 1992

20,000+ Full Time Hours and 2,000+ Valuation Engagements

Uniform Standards of Professional Appraisal Practice (USPAP)

Instruction and Examination

IBA National Conferences on Appraising closely Held Business (Partial List)

  • Fair Value for Oppressed Shareholders

  • Valuing Professional Goodwill

  • Determining Business Damages

  • Differences Between Appraising Small and Large Businesses

  • Where the IRS is Heading on Estate and Gift Taxes

  • Valuing Family Limited Partnerships for Estate/Gift Tax Purposes

  • Valuing Intellectual Property The Court Appointed Expert

  • Legal Issues in Valuing Partnerships and Partner’s Rights

  • Using Transaction data to Value Closely Held Businesses

  • Valuing Limited Liability Companies

  • Analysis of Capitalization Rates & Discount Rates

  • Valuation Strategies in The Medical Market

  • Public Multiples/Private Companies

  • Valuing Small Technology Companies

  • Adjusting Public Market Multiples

  • A Fresh Look at Revenue Ruling 59-60

  • Valuation of Professional Practices


Master Certified Business Appraiser, "MCBA" Designation awarded by the Institute of Business Appraiser, 2001

Certified Business Appraiser, "CBA" Designation awarded by the Institute of Business Appraisers.  Engaged in Business Valuations since 1984

Certified Valuation Analyst, "CVA" Designation awarded by the National Association of Certified Valuators and Analysts, 2013

Fellow, American College of Forensic Examiners Institute, "FACFEI" Designation in Business Valuations of Closely Held Companies awarded by the American College of Forensic Examiners, 1995


Institute of Business Appraisers, MCBA Designation

National Association of Certified Valuators and Analysts, CVA Designation

American College of Forensic Examiners Institute FACFEI Designation, Fellow

National Association of Financial Planners, PFP Designation

American Institute of Certified Public Accountants, Associate, Consulting Division


President, DeLisi, Marvel & Ghee (Business Valuations, 1992 - Present)

President, John D. Ghee & Company, Virginia Beach, VA (Accounting, 1981 - 1992)

Chief Financial Officer, Furmanite America, Virginia Beach, Virginia (1973 - 1980)

Auditor, KPMG, CPA's, Honalulu, Hawaii (1971 - 1973)

Captain, United States Army, 9th Infantry Division, Vietnam (1966 - 1970)


EDPA and Red 7 Media 2010 Conference and Showcase (Guest Lecturer)

National Business Institute (NBI Seminar (Guest Lecturer)

Florida Atlantic University (Guest Lecturer)

Instructor, Institute of Business Appraisers (Exam Qualification Course)

Strategic Options for Business Owners

IBA National Conference 1999, 2002

Accounting Firms (Business Valuations)

Law Firms (Business Valuations)

Corporate Strategic Planning (Facilitator)

Norfolk State University, (Associate Professor) "Financial Statement Analysis"

Small Business Exit Strategies (Speaker)


Numerous professionals have retained Mr. Ghee to assist in more than 2,000 business valuation issues.  Engagements range from sole proprietorships selling their business at a fair price to higher profile cases such as a multi-million-dollar divorce trial, $300 million dollar estate tax issue, and pre-IPO companies seeking venture capital.  



  • Founder, Patriots 100 of Ballantre

  • Founder, Operation Brave Kids

  • Past President, Ballantrae Yacht Club

  • Past Member, Lighthouse Point Waterway Commission

  • Past Director, Exchange Club of Pompano Beach

  • Life Member, Vietnam Veterans of America

  • Founder/Chairman, Economic Development Council, Marathon, Florida

  • Past Member, Board of Trustee's, Fisherman's Hospital

  • Past President, Duck Key Property Owners' Association


Mr. Ghee is a Vietnam Veteran (Captain, 9th Infantry Division) where he was awarded three Bronze Stars, three Army Commendation Medals, Vietnam Cross of Gallantry and Honor Medal.  He is an avid fisherman and collector of antique fire trucks.  Mr. Ghee is married, has three children and seven grandchildren.  He is a Mason and Shriner.  Mr. Ghee is a U.S. Coast Guard licensed Captain and Master.  

Mr. Ghee is the Founder of Operation Brave Kids, a charitable 501(c)(3) organization providing financial assistance to the families of activated Reserve and National Guard troops during the Iraq and Afghanistan wars (  

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