Harold G. Martin, Jr. is a Director in the Valuation and Forensic Services (“VFS”) Practice of Keiter, a certified public accounting and consulting firm located in Richmond, Virginia. He was formerly the Partner-in-Charge of the VFS Practice for 23 years and member of the Executive and Partner Compensation Committees.
Harold is also the Managing Director of the Financial Consulting Group (“FCG”), the leading organization of independently owned business valuation, forensic, and financial consulting firms in North America. FCG provides member firms the opportunity to collaborate in knowledge-sharing, teaming on projects, practice development, and training through participation in FCG University, webinars on specialized topics, on-line discussion forums and publications.
Harold also serves as an adjunct professor at The College of William and Mary Raymond A. Mason School of Business. He has taught forensic accounting in the Master of Accounting program for 21 years, and he has also served as a guest lecturer for the M.B.A program and the Marshall-Wythe School of Law. He has also served as a guest instructor at the FBI Academy for forensic accountants in Quantico, Virginia, as well as the National Judicial College.
He was previously affiliated for 13 years with two of the “Big Eight” international accounting firms, serving as a Director responsible for managing the Financial Advisory Services practice for Coopers & Lybrand’s Richmond, Virginia office (4 years) and as a Senior Manager in Management Consulting Services for Price Waterhouse (9 years). He also served as a Direct Loan Officer in retail banking at First & Merchants National Bank (2 years).
He has over 40 years of experience in valuation, forensic accounting, public accounting, and financial services. He has performed over 2,000 valuation and forensic projects in over 220 industries. He has qualified as an expert witness before U.S. District Court, U.S. Bankruptcy Court, and 22 circuit courts in five states, as well as the American Arbitration Association and National Association of Securities Dealers. He has been named as an expert in disputes subject to the Financial Industry Regulatory Authority. He has been appointed by U.S. District Court as a forensic accountant on cases in which he collaborated with the SEC and the FBI. He has been appointed by the U.S. Office of the Federal Public Defender as a consultant on fraud cases. He has also been retained by the U.S. Department of Justice as a consultant in a litigation in U.S. District Court. He has presented testimony at trial, arbitration, and deposition over 95 times. He has been appointed by various circuit courts as a neutral forensic accountant and appraiser.
He is a member of the American Institute of Certified Public Accountants Business Valuation Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He served as an instructor for the AICPA for 28 years, including serving as a former instructor for the AICPA National Business Valuation School (17 years), AICPA ABV Exam Review Course (16 years) and AICPA Expert Witness Skills Workshop (3 years). He is a former member of the AICPA Business Valuation Committee, former Chair and Vice Chair of the AICPA 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 contributor for the AICPA CPA Expert. He recently served as a member of the AICPA Model Business Valuation Curriculum Task Force which developed a model business valuation curriculum and related instructional materials for use by universities to teach valuation courses in undergraduate and graduate accounting programs.
He is a former member of the Virginia Society of Certified Public AccountantsBoard of Directors and former chair of the Business Valuation and Litigation Services Committees. He created and formerly chaired the VSCPA’s Forensic & Valuation Services Conference for 20 years.
He is a frequent speaker and writer on valuation and forensic accounting. He is a co-author of Financial Valuation:Applications and Models, 1st-5th ed., a contributing author to Cost of Capital: Estimation and Applications, 2nd-4th ed., an Editorial Board member for Business Valuation Update, the editor of the Financial Consulting Group FCG Buzz, a former member of the VSCPA Editorial Task Force for Disclosures, and a former expert panelist for Financial Valuation and Litigation Expert. He has been interviewed by The Wall Street Journal and Forbes, as well as numerous other publications.
He received his A.B. degree from The College of William and Mary and his M.B.A. degree and Post-Baccalaureate Certificate in Accounting from Virginia Commonwealth University where he was a member of Beta Alpha Psi (National Accounting Honorary).
He is licensed in Virginia as a Certified Public Accountant (CPA). He is also certified by the AICPA as Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF); by the American Society of Appraisers as an Accredited Senior Appraiser in Business Valuation (ASA); and by the Association of Certified Fraud Examiners as a Certified Fraud Examiner (CFE).