JAMES R. HITCHNER, CPA/ABV, ASA, is a leading figure in business valuation, national speaker, and business valuation course developer. ?Managing Director of The Financial Valuation Group of Atlanta, Hitchner has twenty-eight years of professional experience and is a recognized expert witness. In addition to editing the successful first edition of Financial Valuation Applications and Models and its accompanying workbook, he is coauthor of Valuation for Financial Reporting, published by Wiley. Both the AICPA's six-day Business Valuation Essentials course and NACVA's three-day Advanced Business Valuation course are based on his books. Hitchner is Editor in Chief of the national bi-monthly journal, Financial Valuation and Litigation Expert.

MICHAEL J. MARD, CPA/ABV, ASA, is Managing Director of The Financial Valuation Group, Tampa, Florida. With over twenty years of professional business valuation experience, he is a qualified expert witness. He is lead author of Driving Your Company's Value: Strategic Benchmarking for Value and coauthor of Valuation for Financial Reporting, Financial Valuation Applications and Models, and Financial Valuation Workbook, all published by Wiley. He is Executive Editor of the national bi-monthly journal, Financial Valuation and Litigation Expert.