Michael Mard ASA, ABV, CPA* Managing Director The Financial Valuation Group 8074 N. 56th Street Tampa, Florida 33617 Phone General: 813-985-2232 Fax: 813-988-8209 Email Address: mmard@fvginternational.com Web Site: http://www.fvginternational.com

Bio:

Michael J. Mard, CPA*/ABV, ASA is a managing director of The Financial Valuation Group (FVG) and president of The Financial Valuation Group of Florida, Inc.  He was founding president of The Financial Consulting Group, a national association of professional service firms dedicated to excellence in valuation, litigation and financial consulting.

Mr. Mard has been a full-time business appraiser and expert witness for over 24 years, specializing in intangible assets, specifically intellectual property.  He has developed analyses that have been reviewed and accepted by the Securities and Exchange Commission, major accounting firms, the IRS and the courts.  Mr. Mard has provided expert testimony approximately 100 times related to intangible assets, intellectual property, business damages, marital dissolution, shareholder disputes and IRS matters.

Mr. Mard is very active at state and national levels with emphasis on business valuation standards and intellectual property valuations, including:

• Presentation on intangible asset valuations to the Financial Accounting Standards Board (AICPA Representative);
• Completed service on three Advisory Task Forces to the Financial Accounting Standards Board: Valuation Resource Group, Disclosure About Intangible Assets, and Business Combination/Purchase Method Procudures;
• AICPA Business Valuation Task Force (established to develop and monitor national business valuation and intangible asset standards);
• Damage Theories Committee of the Intellectual Property Owners Association;
• Various committees of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, and the American Society of Appraisers;
• Lead author of three books: “Driving Your Company’s Value, Strategic Benchmarking for Value,” “Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis – SFAS 141 and 142”, and “Valuation for Financial Reporting, Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment” (July 2007)
• Co-author of “Financial Valuation: Applications and Models” (1^st and 2^nd editions) and “Financial Valuation Workbook” (1^st and 2^nd editions)
• Numerous seats on Advisory Boards of publications specializing in intangible assets;
• Frequent speaker, instructor and author; and
• Accepted by the Courts; frequently Court appointed.

He has received the AICPA Business Valuation Volunteer of the Year Award and been inducted into the AICPA Business Valuation Hall of Fame.  He also has been published in the Marquis Who’s Who in Finance Industry and the International Who’s Who of Professionals.

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* CPA designation regulated by the state of Florida