Harold G. Martin, Jr., CPA/ABV/CFF, ASA, CFE, is the partner-in-charge of the Valuation and Forensic Services Group for Keiter, a certified public accounting and consulting firm located in Richmond, Virginia, and an adjunct faculty member of The College of William and Mary Raymond A. Mason School of Business. He has over 35 years of experience in valuation, forensic accounting, public accounting, and financial services. He has performed over 1,400 valuation and forensic accounting projects. He has qualified as an expert witness before the U.S. District Court, U.S. Bankruptcy Court, various circuit courts, the American Arbitration Association, and the National Association of Securities Dealers. He has been appointed by U.S. District Courts as a forensic accountant on cases in which he collaborated with the Securities and Exchange Commission and the Federal Bureau of Investigation. He has also been appointed by the U.S. Office of the Federal Public Defender as a consultant on major fraud cases. He was also recently retained by the U.S. Department of Justice as a consultant/expert in a litigation to be tried before the U.S. District Court. He was recently a guest instructor at the FBI Academy for forensic accountants in Quantico, Virginia. He has presented testimony at trial, arbitration, and deposition over 70 times. Harold is a member of the AICPA BV Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He serves as an instructor for the AICPA National Business Valuation School, AICPA Expert Witness Skills Workshop, and is a former instructor for the AICPA ABV Exam Review Course. He is a former member of the AICPA Business Valuation Committee, former Chair of the AICPA National Business Valuation Conference Steering Committee, former commissioner of the AICPA National Accreditation Commission, former editor of the AICPA ABV e-Alert, and former editorial adviser and contributing author for the AICPA CPA Expert. Harold created and serves as chair of the Virginia Society of Certified Public Accountants Annual Business Valuation, Fraud, and Litigation Services Conference. He is a frequent speaker and writer on valuation and forensic accounting. He is a co-author of Financial Valuation: Applications and Models, 1st - 4th ed. (the textbook used for the AICPA National Business Valuation School), a contributing author to Cost of Capital: Estimation and Applications, 2nd - 4th ed., an expert panelist for Financial Valuation and Litigation Expert, an Editorial Board member for Business Valuation Update, and a member of the Editorial Task Force for VSCPA Disclosures. Mr. Martin received his A.B. degree in English from The College of William and Mary and has a MBA degree from Virginia Commonwealth University.