Harold Martin Jr., CPA/ABV/CFF, ASA, CFE, is the partner-in-charge of Keiter’s Valuation and Forensic Services Group in Richmond, Va., and a member of the firm’s Executive Committee. He has over 40 years of experience in valuation, forensic and public accounting, and financial services. He has performed over 1,600 valuation and forensic projects in over 220 industries. Harold has qualified as an expert witness before U.S. District Court, U.S. Bankruptcy Court and 19 circuit courts in four 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 80 times. He has been appointed by various circuit courts as a neutral forensic accountant and appraiser.
Harold is an adjunct faculty member of The College of William and Mary Raymond A. Mason School of Business. He has taught forensic accounting in the Master of Accounting program for 16 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, Va.
Prior to joining Keiter, Harold was 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 office and as a senior manager in Management Consulting Services for Price Waterhouse. He also served as a direct loan officer in retail banking at First & Merchants National Bank.
Harold is a member of the American Institute of CPAs' (AICPA) Business Valuation 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 Business Valuation School and is a former instructor for the AICPA ABV Exam Review Course and AICPA Expert Witness Skills Workshop. He is a former member of the AICPA Business Valuation Committee, former 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 created and chairs the Virginia Society of CPAs' (VSCPA) Forensic & Valuation Services Conference. He is a former member of the VSCPA’s Board of Directors and former chair of the Business Valuation and Litigation Services Committees. He was selected as a “Super CPA” in peer surveys conducted by Virginia Business.
Harold is a co-author of Financial Valuation: Applications and Models, 1st-4th ed., a contributing author to Cost of Capital: Estimation and Applications, 2nd-4th ed., a member of the VSCPA Editorial Task Force for Disclosures, an Editorial Board member for Business Valuation Update, and a former expert panelist for Financial Valuation and Litigation Expert. He has been interviewed by The Wall Street Journal, as well as numerous other publications.
Harold received his A.B. degree from The College of William and Mary and his M.B.A. degree from Virginia Commonwealth University where he was a member of Beta Alpha Psi (National Accounting Honorary).