CMM

What CMM does

CMM, LLP is a California-based Certified Public Accounting firm specializing in forensic accounting, litigation consulting, and business valuation services, with a particular concentration on complex family law disputes involving high-net-worth individuals. Founded in 1991 as Cohen, Miskei & Mowrey LLP and headquartered in Woodland Hills with a secondary office in El Segundo, the firm operates as a Limited Liability Partnership with 11-50 employees and is structured around three integrated service lines: Business Management Services (accounts payable/receivable, payroll, cash management, guild reporting, and tax planning), Litigation Services (expert witness testimony, asset tracing, community property division, support calculations, and economic damages analysis under California Evidence Code Section 730), and Tax Services (preparation, planning, IRS representation, estate and trust taxation, and payroll/sales tax services). The firm's revenue model is entirely fee-based professional services, with engagements sourced through direct relationships with family law and civil law attorneys, referrals from entertainment industry guilds and unions (SAG-AFTRA, WGA, DGA, ASCAP, BMI, AFM), and professional association channels.

The firm differentiates through deep domain specialization in entertainment industry finance — valuation of film libraries, song catalogs, record labels, music royalties, and film participation accounting — a niche where partners hold dual CPA/JD credentials and have collectively testified as expert witnesses in excess of 100 proceedings across California, Colorado, New York, New Mexico, Hawaii, Nevada, and Washington. Its competitive advantage is anchored in talent (dual-credentialed partners with ABV and CVA designations), intangible assets (three decades of case history in complex family law valuation), and a quasi-regulatory moat via court-appointed expert status. The firm maintains a basic client portal and online financial calculators but does not operate proprietary software platforms; service delivery is labor-intensive and depends on the expertise of named partners.

In April 2026, CMM, LLP was acquired by J.S. Held, a global consulting firm, in a transaction positioned to extend J.S. Held's asset tracing, valuation, and expert witness capabilities into high-net-worth family law matters. The acquisition marks the end of CMM's independent operating history and signals integration into a larger professional services platform, with implications for geographic expansion, service line cross-sell, and potential technology investment that were not present in the standalone firm.

Name

CMM

Legal name

CMM, LLP

Website

https://cmmcpas.com

Company type

Private

Founded year

1991

Operating status

Acquired

Headcount range

11–50 employees

Short description

CMM, LLP is a California-based CPA firm specializing in forensic accounting, litigation consulting, and business valuation, serving family law attorneys, civil litigators, and entertainment industry clients with expert witness and asset tracing services.

Ownership category

akta.pro rank

Headquarters

HQ city

Woodland Hills

HQ country

United States

HQ region

North America

Offices2 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Infrastructure

Revenue model

1. Litigation and Forensic Accounting Services: Fee-based professional services including forensic accounting, litigation consulting, business valuation, and expert witness testimony for legal disputes. Services are rendered on a per-engagement basis for law firms, attorneys, and individual clients in family law and civil litigation matters.
2. Tax and Compliance Services: Recurring and project-based tax preparation, tax planning, payroll services, and IRS representation for individuals, corporations, partnerships, trusts, estates, and not-for-profit organizations.
3. Business Management Services: Business management services including accounts payable/receivable, cash management, guild reports, loan negotiation, retirement planning, risk management, and insurance services, primarily for entertainment industry clients.

Go-to-market motion2 records

Distribution channels3 records

Marketing channels4 records

Core offering

CMM, LLP is a Certified Public Accounting firm providing forensic accounting, litigation consulting, and business valuation services for legal disputes, particularly high-net-worth family law cases. The firm also delivers tax preparation, tax planning, business management, and financial advisory services to entertainment industry professionals, individuals, corporations, partnerships, trusts, estates, and not-for-profit organizations across California.

Product overview

CMM, LLP is a Certified Public Accounting firm specializing in forensic accounting, litigation consulting, and business valuation services. The firm operates as a single integrated practice offering three core service lines: Business Management Services, Litigation Services, and Tax Services. The Business Management Services division handles day-to-day financial operations including accounts payable/receivable, payroll, cash management, and tax planning. The Litigation Services division provides expert witness testimony and forensic accounting for family law matters (support calculations, asset tracing, business valuations, community property division) and civil matters (economic damages, estate valuations, medical malpractice cases). The Tax Services division offers comprehensive tax preparation and planning for individuals, corporations, partnerships, trusts, estates, and not-for-profit organizations, along with estate and trust tax preparation, IRS representation, and payroll/sales tax services. The firm also maintains a Client Portal and provides Financial Calculators as supplementary client resources.

Differentiator

Problem solved

Functional benefit

Products and services

• Litigation Services Expert witness testimony and forensic accounting services for legal proceedings. Covers family law matters including child and spousal support determinations, community property division, asset tracings, and business valuations, as well as civil matters including economic damages, estate valuations, business valuations, and medical malpractice analysis. Partners are court-appointed experts under California Evidence Code Section 730 and qualified as expert witnesses in multiple states.
• Business Management Services Comprehensive business management services for entertainment industry professionals and other clients, handling day-to-day financial operations including accounts payable/receivable, cash management, guild report preparation, payroll processing, retirement planning, risk management, insurance services, and tax planning and preparation. Includes investment advisor collaboration and loan negotiation support.
• Tax Services Full-service tax offerings including accounting and bookkeeping, business entity selection consulting, business succession planning, estate planning, financial planning, retirement planning, estate and trust tax preparation, IRS representation, payroll services, sales tax services, tax planning, and tax preparation for individuals, corporations, partnerships, trusts, estates, and not-for-profit organizations.
• Client Portal Online portal providing clients access to their financial data, documents, and interaction with CMM's services including tax forms, publications, financial calculators, tax newsletters and alerts, and tax events calendar.

Quantifiable outcome

• Partners have been involved in hundreds of legal matters and performed hundreds of business valuations and asset tracing analyses

Segments4 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature4 records

Partnerships

Eight partnerships are on record, tiered core and minor.

• J.S. HeldcoreOthers · 7 April 2026J.S. Held, a global consulting firm, acquired CMM, LLP in April 2026. The acquisition enhances J.S. Held's expertise and capabilities in asset tracing, valuation, and expert witness services for complex financial disputes, particularly in family law matters involving high-net-worth divorce cases with digital, entertainment, and private equity assets.
• SAG-AFTRAminorGTM or Marketing PartnerEntertainment industry guild providing resource links on CMM's website. CMM provides specialized forensic accounting and valuation services for SAG-AFTRA members in legal disputes.
• Writers Guild of America (WGA)minorGTM or Marketing PartnerEntertainment industry guild providing resource links on CMM's website. CMM provides specialized forensic accounting and valuation services for WGA members.
• Directors Guild of America (DGA)minorGTM or Marketing PartnerEntertainment industry guild providing resource links on CMM's website. CMM provides specialized services for DGA members in entertainment industry financial matters.
• ASCAPminorGTM or Marketing PartnerMusic rights organization providing resource links on CMM's website. CMM provides music royalty accounting and audit services for ASCAP members.
• BMIminorGTM or Marketing PartnerMusic rights organization providing resource links on CMM's website. CMM provides music royalty accounting and audit services for BMI members.
• American Federation of Musicians (AFM)minorGTM or Marketing PartnerEntertainment industry musicians' union providing resource links on CMM's website. CMM provides specialized accounting services for AFM members.
• PollstarminorGTM or Marketing PartnerEntertainment industry publication providing resource links on CMM's website. CMM provides business valuation services for live entertainment industry professionals.

Scale indicators2 records

Recent moves4 records

Expansion highlights4 records

Broad incumbents

• Alvarez & Marsal: A global professional services firm with a dedicated Disputes & Investigations practice providing forensic accounting, valuation, and expert services. Comparable service offerings to CMM but at significantly larger scale and broader geographic reach.
• Andersen Tax: A global tax and valuation firm offering forensic accounting, valuation, and litigation support services. Comparable service portfolio to CMM but with broader geographic footprint and corporate tax capabilities.
• FTI Consulting: A global consulting firm with a large Forensic & Litigation Consulting segment offering expert witness, business valuation, and damages analysis. Competes with CMM for complex disputes at the enterprise level.
• BDO USA: A top-tier global CPA and advisory network with a Forensic Investigations practice serving family law, commercial litigation, and valuation engagements. Operates at significantly larger scale than CMM with similar service overlap.
• Kroll, LLC: A global risk consulting firm with significant forensic accounting, expert witness, and valuation practices. A broader incumbent with scale advantages in multi-jurisdictional matters; competes with CMM for high-value litigation support work.

Direct peers

• Marks Paneth LLP: A Northeast-based CPA firm with a substantial forensic accounting and litigation support practice serving family law attorneys, business valuations, and expert witness engagements. Comparable services and target client base to CMM.
• Hemming Morse, LLP: A forensic accounting and litigation consulting firm providing expert witness testimony, business valuation, and damages analysis. Comparable in size and service mix to CMM, serving similar legal and dispute resolution clients across family law and commercial litigation.
• GlassRatner Advisory & Capital Group: A specialty financial advisory firm providing forensic accounting, litigation consulting, and business valuation services. Now part of B. Riley, it competes in the same expert witness and complex dispute advisory niche as CMM.
• Gursey Schneider LLP: A Los Angeles-based CPA and advisory firm offering forensic accounting, litigation services, and business valuation. Multiple CMM partners (including Schreiber and Miskei) previously worked here, and it competes directly for family law and civil litigation clients in Southern California.
• White, Zuckerman, Warsavsky & Luna, LLP: A forensic accounting and business valuation firm specializing in litigation support, family law matters, and expert witness services. Founding partner William Scott Mowrey previously worked here, and the firms share nearly identical service offerings for high-net-worth divorce and civil litigation cases in California.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

Revenue estimate

Valuation estimate

Number of profiles

Profiles5 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about CMM