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Mr. Luke has a Bachelor of Business Administration Degree in Accounting from Augusta State
University (formerly Augusta College) and has held the position of Chief Financial Officer
of a number of healthcare facilities and as a practice management consultant prior to
becoming associated with MMA. Mr. Luke has been involved in various aspects of healthcare
management since 1976 and his expertise includes ambulatory surgery center development
(state regulatory issues, licensure, Medicare certification and accreditation), practice
reviews, staffing, practice valuations, work distribution, personnel, internal financial
controls, accounts receivable management, operational analysis and practice establishment.
Mr. Luke is a member of the Institute of Business Appraisers (“IBA”) and has recently completed
the IBA Advanced Theory and Applications of Business Valuation course.
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