Founder

 
Michael Koeppel: Lakelet Advisory Group
 

Michael R. Koeppel, CTP, CPA, CITP, CFF, ABV, CGMA
Founder, Managing Director
 

CREDENTIALS:

  • Certified Turnaround Professional (CTP)

  • Accredited in Business Valuation (ABV)

  • Certified Public Accountant (CPA)

  • Chartered Global Management Accountant (CGMA)

  • Certified Information Technology Professional (CITP)

  • Certified in Financial Forensics (CFF)

  • Advanced SOC for Service Organizations Certificate

PROFESSIONAL SUMMARY:

Michael Koeppel, CPA, CITP, CTP, CGMA, CFF, ABV, has built a career defined by three interlaced disciplines—finance and accounting, technology, and restructuring/optimizing companies. This integrated expertise has enabled him to lead organizations through complex transitions, drive operational improvements, and deliver sustainable value across industries and geographies.

Michael's passion for technology began in graduate school, where he developed advanced testing programs using emerging tools of the time. He launched his professional career with PricewaterhouseCoopers, serving in both the United States and Brazil, where he conducted data security audits and built foundational expertise in global finance and accounting.

He later designed, coded, and marketed a comprehensive legal software platform for law firms that integrated billing, time management, docketing, accounting, and firm management. Within its first year, the solution was adopted by more than 500 firms, reflecting his ability to align innovation with market demand.

Michael advanced his career as a Senior Technology Executive at a Fortune 500 company, where he led enterprise-wide initiatives that sharpened strategic focus, improved operations, and supported corporate growth. He has also served in interim COO and CFO roles for international companies, where, drawing on his CTP and CGMA designations, he restructured balance sheets, secured financing, and guided businesses through financial and operational realignment.

Beyond executive management, Michael has established himself as a recognized expert in business valuations and financial forensics. As a CPA, ABV, and CFF credential holder, he has provided valuation and forensic expertise in matters involving estate and gift planning, distressed and bankrupt entities, intellectual property, and private equity. His work has supported litigation, bankruptcy, and corporate restructuring cases, where he applies rigorous methodologies and analytical discipline to resolve high-stakes disputes.

Michael's experience also includes time with Citigroup Venture Capital, further strengthening his knowledge of corporate finance, investment strategy, and capital markets. Over the course of his career, he has worked across 34 countries, gaining extensive international perspective and cultural fluency.

Through the consistent interplay of finance and accounting, technology, and restructuring/optimization, Michael has built a career distinguished by innovation, technical rigor, and global leadership—positioning him as a trusted authority in valuation, forensics, and strategic transformation.

In addition to this work, he also served with distinction in the U.S. Army as a Medical Corpsman (E-5). 

SUMMARY OF QUALIFICATIONS:

  • Member, Academy of Court-Appointed Neutrals (2025)

  • Chairperson New York State Society of Certified Public Accountants – Business Valuation and Litigation Support Committee (Present)

  • Vice Chairperson New York State Society of Certified Public Accountants – Business Valuation and Litigation Support Committee (2023 - 2024)

  • Director at Large for the New York State Society of Certified Public Accountants (Term 2021 - 2024)

  • Member of the Task Force to address Restructuring of the Foundation for Accounting Education (FAE) (2020 - 2021)

  • Expert Witness - Bankruptcy Valuations and Intangible Assets

  • Chairman for the New York State Society of Certified Public Accountants – Bankruptcy and Financial Reorganizations Committee (2012-2018)

  • Committee Member for the New York State Society of Certified Public Accountants - Business Valuations

  • Extensive experience with turnarounds, due diligence, business valuations, fundraising and bankruptcy

  • Worked with private equity firms and turnarounds, and in “high risk” situations.

  • Led 19 mergers and acquisitions

  • The Senior IT executive for a Fortune 500 company

  • Mentor in the Canisius College Women’s Business Development Program 

EDUCATION: 

  • B.A. in Economics (summa cum laude) from the State University College of New York at Buffalo

  • Master of Accountancy from Bowling Green State University

  • Taught Corporate Taxation and Econometrics at the State University College of New York at Buffalo

  • Worked as an instructor for optimizing technology for PricewaterhouseCoopers, US & Brazil

  • State University College of NY at Buffalo – Alumni Association

PROFESSIONAL MEMBERSHIPS:

  • Member, Academy of Court-Appointed Neutrals (2025)

  • Chairperson New York State Society of Certified Public Accountants – Business Valuation and Litigation Support Committee (Present)

  • Vice Chairperson New York State Society of Certified Public Accountants – Business Valuation and Litigation Support Committee (2023 - 2024)

  • Member of the Board of Directors – A Global Voice for Autism (2023 – 2024). To provide life-changing support in ravaged areas for children with autism and their families.

  • Director at Large for New York State Society of Certified Public Accountants (Term 2021 - 2024)

  • Member of the American Society of Appraisers (2021 - Present)

  • Member of the Task Force to address Restructuring of the Foundation for Accounting Education (FAE) (2020 - Present)

  • Expert Witness - Bankruptcy Valuations and Intangible Assets

  • Chairman for the New York State Society of Certified Public Accountants – Bankruptcy and Financial Reorganizations Committee

  • Committee Member for the New York State Society of Certified Public Accountants - Business Valuations

  • Turnaround Management Association (2005 – Present)

  • Bankruptcy and Financial Reorganizations Committee - New York State Society of Certified Public Accountants (2013 – Present)

  • Certified Information Technology Professional (2007 – Present)

  • Accredited in Business Valuation (2009 – Present)

  • Certified in Financial Forensics (2009 – Present)

  • American Institute of Certified Public Accountants (1983 – Present)

  • New York State Society of Certified Public Accountants (1987 – Present)

  • Ohio State Society of Certified Public Accountants (1983 – 2010)

  • Manufacturing Alliance Productivity Institute (MAPI) (1991 – 2000)

  • International City/County Management Association (ICMA) (2013 – Present)

  • Association of Certified Fraud Examiners (ACFE) (2013 – Present)

  • Rochester Professional Consultants Network (2015 – 2020)

  • Association for Corporate Growth (ACG) (2016 – 2020)

  • American Society of Appraisers (2021 - Present)

CURRENT PUBLICATIONS / RECENT SPEECHES:

  • A Complete Guide to Business Valuations for Estate & Gifts. Self-Published, July 2025

  • Presentation to the Academy of Court-Appointed Neutrals (ACAN) - Addressing Financial Complications and the Value Added by Court-Appointed Neutrals, June 2025

  • The Value of a Valuation Podcast - “How AI is Transforming the Law,” May 2025

  • “The Accuracy of Business Valuations,” March 2025

  • Valuation Podcast - “Business Valuation Case Studies: Estate Planning,” March 2025

  • Presentation to the New York State Society of CPAs - Single Asset Real Estate (SARE) Bankruptcy Overview, February 2025

  • The Value of a Valuation Podcast - “The Key Advantages and Trends of ESOPs,” February 2025

  • Valuation Podcast - “Business Valuation Case Studies: Expert Strategies for Valuation and Partner Disputes,” February 2025

  • Valuation Podcast - “Valuing Intellectual Property,” February 2025

  • Valuation Podcast - “Business Valuation Case Studies: Software Valuation,” February 2025

  • The Value of a Valuation Podcast - “Bankruptcy in Real Estate Litigation & Restructuring: Insights from 2024 and Predictions for 2025,” January 2025

  • The Value of a Valuation Podcast - “The Role of Business Valuation in Succession Planning,” January 2025

  • The Value of a Valuation Podcast “Court Appointed Neutrals: An Overview,” January 2025

  • Presentation to the New York State Society of CPAs - Start-Up Valuations Options, December 2024

  • The Value of a Valuation Podcast - “Valuations in Support of Commercial Reasonableness Under Article 9 Sales,” October 2024

  • The Value of a Valuation Podcast - “Valuing Startups & The Fundraising Process,” October 2024

  • The Value of a Valuation Podcast - “Inventory & Supply Chain Management for Business Owners,” October 2024

  • Startup Observer - “The Guide to Valuing a Start-Up Entity,” September 2024

  • The Credit Authority Business Magazine - “Use Industry Valuation Multiples at your Own Perils,” April 2024

  • Grow Money Business Podcast - “ESOP Opportunities for Business Exits,” March 2024 

  • New York Weekly - “Is AI All It’s Touted to Be?” March 2024 

  • Economic Insider - “Deciphering the True Value of Businesses,” March 2024 

  • CEO Weekly - “Beyond the Balance Sheet,” February 2024 

  • The Credit Authority Business Magazine - “White Collar Crime: Why is Our Insurance so Expensive?” February 2024

  • Valuation Podcast - “The Intricacies of Intellectual Property in Business Valuation,” February 2024 

  • Speaker for NYS Society of CPAs, Strategic Transaction Options: Pros and Cons, October 2023 

  • Valuation Podcast - “The Importance of a Second Valuation Opinion,” August 2023  

  • HR Future Magazine - "Measuring Human Capital" to be Published in 2023 in 3 parts – June, July and August Issues

  • Valuation Podcast - “Exploring ESOP and Employee-Led Buyouts,” May 2023

  • Presentation to the NYS Society of CPA – “Fraud Within Bankruptcy,” Presentation was to Joint Committees the Business Valuation & Litigation Support and Financial Restructuring & Performance Improvement, April, 2023

  • Guest Speaker for the Business Valuation/Litigation Services Annual Conference - NYS Society of CPA, Challenges of Measuring Human Capital, October 2022

  • Speaker at Assigned Counsel Program - “Financial Forensics for Defense Counsel”, April 2022.

  • Lead a discussion panel for NYS Society of CPA's with Bank Committee and the Bankruptcy & Restructuring Committee on “The Proper Measurement Methodologies and Continuous Improvement Metrics for Companies with a Focus on Challenged Entities”, October, 2021

  • Guest Speaker for the Business Valuation/Litigation Services Annual Conference - NYS Society of CPA, Challenges in Valuing Distressed Entities, May 2021

  • Speaker at NYS Society of CPA's at a joint presentation for the Litigation Support & Business and Valuations Bankruptcy & Restructuring Committees - Factors in Business Valuation of Distressed/Bankrupt Entities, November 2020

  • Lead a discussion panel for NYS Society of CPA's with Bank Committee and the Bankruptcy & Restructuring Committee on Challenges of Current Financing Challenges, July 2020

  • Speaker at NYS Society of CPA's on Bankruptcy & Restructuring Committee: Current Bankruptcy & Restructuring Environment, June 2020

  • Speaker at NYS Society of CPA's on Bankruptcy & Restructuring Committee: Current Trends and Predictions, November 2019

  • Speaker at NYS Society of CPA's on Valuation: Purpose, Methodology & Application, February 2017

  • Presentation to the NYS Society of CPA's C-Corp Committee - Bankruptcy Consulting Services, January 2017

  • Buffalo Law Journal Guest Column - Effective turnaround programs for distressed health-care systems, July 2016

  • Moderator at NYS Society of CPA's on 2016 Trends in Bankruptcy and Reorganizations, May 2016

  • Speaker at NYS Society of CPA’s on Fraud in Bankruptcies and Distressed Entities, December 2015

  • Moderator at NYS Society of CPA's committee for Bankruptcy and Reorganizations panel - The Other Side of Bankruptcy, September 2015

  • Article – A Tale of Two Turnarounds: A Look at For-Profit Vs. Government Agency Turnarounds – ICMA, April 2014

  • Keynote Speaker for the Utility Claims Management Association, April 2014. Topic: Asset Valuation – Smoke and Mirrors

  • Guest Lecturer – Master's Degree in Financial Forensics Program at Canisius College – Current Trends in Financial Forensics, 2014

  • Presentation to the NYS Society of CPA's (May Meeting) – Root Causes – Turnarounds and Restructuring, May 2014

  • Guest Lecturer – Financial Forensics State University of NY at Fredonia – Case Studies on Financial Forensics, 2014

  • Presentation to the NYS Society of CPA's (December Meeting) – Article 9 –Challenges Associated with Turnarounds, December 2014

  • Article - Article 9 - Challenges Associated with Turnarounds, December 2014