Michael Mard

Michael J. Mard, CPA/ABV, CPCU has been a full-time business appraiser and expert witness for thirty years with a broad range of experience from small companies to very large billion dollar companies, both private and public. 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 125 times, in both Federal and state courts, related to intangible assets, intellectual property, business damages, marital dissolution, shareholder disputes and IRS matters. 

Mr. Mard is lead author of eight books, most recently Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition, and co-author of four additional books, all published by John Wiley & Sons, Inc. Mr. Mard has co-authored over sixteen courses and published over one hundred articles. He has been a presenter, speaker and instructor more than one hundred times.

In 1998, Mr. Mard was asked by the AICPA to assist the Financial Accounting Standards Board (FASB) staff in its research and development of procedures for valuing intangible assets including two educational presentations to the full Board. He has worked with various task forces of the FASB and served on the FASB’s Valuation Resource Group since inception, 2000, until completing his service in 2011.

Mr. Mard has a Masters of Accountancy from the University of South Florida, is a Florida CPA, and a Chartered Property Casualty Underwriter (CPCU). He has been elected into the AICPA Business Valuation Hall of Fame and holds the AICPA’s Accreditation in Business Valuation (ABV) specialty designation.