Michael S. Jelormine, CPA, CVA, after service with the U.S. Army in Vietnam, graduated summa cum laude from the University of Bridgeport with a bachelor's degree in accounting in 1972. Michael has several years of auditing experience with a "Big Six" accounting firm primarily planning and performing audits for entrepreneurial and growth stage clientele in a variety of industries. Michael is experienced in income taxation, financial planning, litigation support, small and medium sized business consulting and planning services. Michael joined Capossela, Cohen, LLC in 1987 and is the partner in charge of management advisory services.

His current areas of concentration include business valuations, business acquisitions, negotiations, projections, forecasts, loan work-outs and related small business entrepreneurial services. Michael is a Certified Valuation Analyst (CVA) and a member of the National Association of Certified Valuation Analysts. He is also a frequent expert witness in small business and related proceedings in Fairfield County.

Michael is a member of the American Institute of Certified Public Accountants and the Connecticut Society of Certified Public Accountants. Michael is a past president of the P.T. Barnum Foundation, Inc. and is an experienced advanced scuba diver frequenting the Cayman Islands.