Merrill R. Norman, MBA, CPA


Merrill R. Norman is the founder and a Managing Principal in the firm of Norman Townsend & Johnson. Merrill has 43 years of experience as a certified public accountant. Prior to formation of Norman, Townsend & Johnson, Merrill was the Partner-In-Charge of the Management Consulting Department in the Salt Lake City office of KPMG Peat Marwick. He was one of the initial partners of KPMG Peat Marwick nationally to earn the designation of “Business Valuation Specialist” with emphasis on companies holding real property. In 1990 Merrill and James K. Loebbecke formed Norman Loebbecke Associates; Norman, Townsend & Johnson’s predecessor firm.

Merrill has been retained in more than 1,000 engagements by attorneys, business owners, claim adjusters, courts and regulatory agencies to provide accounting, consulting and expert witness services. He has testified in more than 200 of these matters.

Professional Certifications and Affiliations

• Certified Public Accountant, licensed in the State Utah
• American Institute of Certified Public Accountants, 1972 – present
• Utah Association of Certified Public Accountants, 1972 – present
• Beta Gamma Sigma National Honorary Fraternity
• Wall Street Journal Award for Scholastic Excellence
• NDEA Title IV Fellowship for Doctoral Studies
• Best Lawyers in America – Directory of Expert Witnesses


• Bachelor’s of Science Degree in Accounting (with Honors) – University of Utah – 1968
• Master’s Degree of Business Administration – University of Utah – 1970
• Additional Year of Graduate Studies in Economics and Finance – University of Utah – 1970