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Marmer Penner Inc. is a
well established, professional firm with a strong commitment to excellence in terms of
service to our clients. In business since 1980, the team of professionals at Marmer
Penner Inc. includes experienced principals and a skilled back-up organization.
Each case - in full confidence - is led by one of the principals. We have provided
service to law firms; private and public companies; government and individuals.
We restrict the number of cases we handle at any given time to ensure the quality of
service and cost effectiveness.
 Click on the
photo of any of our associates for a detailed resume.
MICHAEL S. PENNER
B.B.A., C.A.·IFA/C.B.V., A.S.A., C.F.E.
mpenner@marmerpenner.com
Michael Penner has been a partner at Marmer Penner Inc. since 1982. He has been
the managing partner of the firm since 1991. Michael is a Chartered Accountant, Chartered
Business Valuator, as well as a Certified Fraud Examiner. He is a member of the
Arbitration and Mediation Institute of Canada and a Senior Member of the American Society
of Appraisers.
Since 1982, he has lectured to many organizations including The Canadian Bar
Association. Michael has also appeared on various television programs that dealt with the
role of the accountant in family law. As well, he has written extensively in the areas of
business valuation, litigation support and forensic accounting.
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JACK MARMER C.A., C.G.A., C.F.E. (Retired)
Jack Marmer is the founder of Marmer Penner Inc. Jack has been a Chartered Accountant
for over 40 years. He is also a Certified Fraud Examiner. Jack is the author of numerous
valuation articles published in various professional journals and for organizations
including the Canadian Bar Association, The Law Society of Upper Canada and the Canadian
Institute of Chartered Business Valuators.
Jack served as a member of the professional conduct committee of the Institute of
Chartered Accountants of Ontario and also served on a provincial royal commission.
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STEVE Z. RANOT B.Comm., C.A.·IFA/C.B.V.
sranot@marmerpenner.com
Steve Ranot, a Chartered Accountant since 1987, commenced association with Marmer
Penner Inc. in 1992 and was admitted to the partnership in 1996. Steve obtained his
designation as a Chartered Business Valuator in 1993 and as a Certified Fraud Examiner in
1995. Previously, Steve was a commodity and income tax specialist at a national accounting
firm.
In addition to writing about income tax issues in a major daily newspaper, Steve has
authored a number of articles on matters of taxation and business valuation.
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JAMES A. DEBRESSER
B.Comm., C.A.·IFA/C.B.V.
jdebresser@marmerpenner.com
James A. DeBresser, a Chartered Accountant since 1995, commenced his association
with Marmer Penner Inc. in 1996. James obtained his designation as a Chartered Business
Valuator in 1998.
Prior to joining Marmer Penner Inc., James was associated with a forensic and
litigation support department of a large national accounting firm as well as a tax
department of a large national accounting firm. James has significant experience in the
areas of forensic accounting, employee stock option valuation, business valuation and
economic damages quantification.
James has lectured to several law firms and written several articles in the area of
business valuation, taxation, employee stock option valuation and economic damages
quantification.
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PIER SPERTI
BBA, C.A.
psperti@marmerpenner.com
Pier
Sperti, a Chartered Accountant since 2003, commenced his association with the
MARMER PENNER Group in 2005. Pier is
currently enrolled in the CICBV program of studies. Previously, Pier was an audit manager at an international “Big
Four” accounting firm and also spent some time at a major real estate
corporation as a Finance Manager.
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