Continuing Professional Education on Business Valuation & Litigation
Tuesday, January 27, 2026, 1:00 – 3:00 PM ET
Best Practices: Valuing Small Businesses – The Market Approach
Speaker: Harold G. Martin, CPA/ABV/CFF, ASA, CFE
Webinar Description:
Join Harold Martin for an in-depth, practical discussion on valuing a small business using the Market Approach. The session will discuss use of both the Guideline Transaction Method and Guideline Public Company Method and the issues to be considered when using these to value a small business.
Learning Objectives:
Using a detailed case study (including report language), the participant will learn:
- How to apply best practices when using the Market Approach to value a small business
- How to defend your analysis
- How to select the proper level of reliability of the alternative methods
Webinar Outline:
- Review of the Guideline Transaction Method
- Review of the Guideline Public Company Method
- Determining “comparability”
- When to apply each method
- Level of reliance on each method
- Limitations on use for valuing a small business
- Illustration of each method using a case study
Handouts:
- VPS Webinar slides
- Sample Report Section
- Following the webinar, attendees will have access to a video recording of the program
About the Presenter:
Harold G. Martin, CPA/ABV/CFF, ASA, CFE
Harold is a managing director for the Financial Consulting Group, LLC, and a director and former partner-in-charge of the Valuation and Forensic Services Practices. He is also an adjunct faculty member of The College of William and Mary Raymond A. Mason School of Business, where he teaches forensic accounting in the Master of Accounting program.
He has over 40 years of experience in valuation and forensic services, public accounting, and financial services. He has appeared as an expert witness in federal and state courts, has served as a federal court appointed forensic accountant for receiverships, and has served as a court-appointed neutral business appraiser. He is an inductee into the AICPA Business Valuation Hall of Fame and is also a two-time recipient of the AICPA Business Valuation Volunteer of the Year award. He is a former member of the AICPA Business Valuation 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. He has taught over 50 AICPA courses on valuation and forensic accounting, including AICPA National Business Valuation School, AICPA BV Exam Review Course, and AICPA Expert Witness Skills Workshop. He created and served as chair of the Virginia Society of Certified Public Accountants Forensic & Valuation Services Conference.
He is a coauthor of Financial Valuation Applications and Models, 1st–5th eds. And a contributing author to Cost of Capital: Estimation and Applications, 2nd–4th eds.
Continuing Professional Education on Business Valuation & Litigation
Jim Hitchner’s Valuation Products and Services (VPS) provides tools to assist practitioners in business valuation, litigation services, and forensics and fraud.
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