Harold  Martin

Adjunct Lecturer, Master of Accounting Program

Area: Accounting
Phone: (804) 273-6240
Email: [[m|harold.martin]]
Office: Off Campus


Harold is an adjunct faculty member of The College of William and Mary Mason Graduate School of Business.   He has taught forensic accounting in the Master of Accounting program since 2005, and has also served as a guest lecturer on valuation for the M.B.A program and the Marshall-Wythe School of Law.

Harold is the Partner-in-Charge of Valuation and Forensic Services for Keiter, a certified public accounting and consulting firm located in Richmond, Virginia.  He is also a member of Keiter’s Executive Committee.   He has over 30 years of experience in financial consulting, public accounting, and financial services.  He specializes in valuation and forensic accounting, including financial investigations and litigation consulting and expert witness services.  He has appeared as an expert witness in federal and state courts, and served as a federal court-appointed forensic accountant for receiverships and court-appointed neutral business appraiser and forensic accountant.

Prior to joining Keiter, he was affiliated with Coopers & Lybrand as a Director responsible for managing the Richmond Financial Advisory Services practice, Price Waterhouse as a Senior Manager in Management Consulting Services, and First & Merchants National Bank as a Direct Loan Officer in retail banking.

Harold is a former member of the American Institute of Certified Public Accountants Business Valuation Committee, former Chair of the AICPA National Business Valuation Conference Steering Committee, former editor of the AICPA ABV e-Alert, and former editorial adviser and contributing author for the AICPA CPA Expert.   In 2012, he was inducted into the AICPA BV Hall of Fame in recognition of lifetime achievements and contributions which have significantly advanced the valuation discipline.  He is also a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award.  He serves as a commissioner for the AICPA National Accreditation Commission and as an instructor for the AICPA National Business Valuation School, AICPA ABV Exam Review Course, and AICPA Expert Witness Skills Workshop.  He is a former member of the Virginia Society of Certified Public Accountants Board of Directors and is the former chair of the Business Valuation and Litigation Services Committees.  He created and serves as chair of the VSCPA’s Annual Business Valuation, Fraud, and Litigation Services Conference.  He has been selected as a “Super CPA” in peer surveys conducted by Virginia Business and the VSCPA.

Harold is certified by the American Institute of Certified Public Accountants as a Certified Public Accountant (CPA), Accredited in Business Valuation (ABV), and 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).

He is a frequent speaker and writer on valuation and forensic accounting topics.  He has presented at numerous seminars, including the Federal Bureau of Investigation Supervisor Forensic Accountant Summit.

He 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).

Areas of Interest/Expertise
  • Valuation
  • Forensic Accounting
  • Co-author of Financial Valuation: Applications and Models, 3rd ed., edited by James R. Hitchner (New York: John Wiley & Sons, Inc. 2011).
  • Contributing author to "Iterative Process Using CAPM to Calculate the Cost of Equity Component of the Weighted Average Cost of Capital When Capital Structure is Constant", a chapter in Cost of Capital: Applications and Examples 4th ed. Workbook and Technical Supplement, by Shannon P. Pratt and Roger J. Grabowski (Hoboken: John Wiley & Sons, Inc., 2010), 34-48.