Michael A. Crain CPA*/ABV, ASA, CFA, CFE Managing Director National Director of Financial Forensic Services Wachovia Tower One East Broward Blvd., Suite 700 Ft. Lauderdale FL 33301 Phone 954-382-2201 Fax 954-337-9249 Email Address: mcrain@fvginternational.com Web Site: http://www.fvginternational.com

Bio:

Mike has been a licensed CPA in Florida since 1984 and is Accredited in Business Valuation (ABV) by the American Institute of CPAs and is an Accredited Senior Appraiser (ASA) in business valuation by the American Society of Appraisers. Mike holds the designation of Chartered Financial Analyst (CFA) from the CFA Institute. He also holds the designation of Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners. Mike has a BA in Accounting and an MBA. He has previously been approved as an arbitrator for the American Arbitration Association's Commercial Panel.

Mike now works largely in the areas of business/economic damage measurement, valuation of businesses and financial assets, and forensic accounting. He has served as a consulting and testifying expert in many commercial cases working for both plaintiffs and defendants in state and Federal courts. Mike has also served as an arbitrator in commercial damages and minority shareholder cases and as a court-appointed accountant.  He is skilled in statistics and the use of regression and time series analysis.

Mike has previously worked in the auditing and consulting areas in public accounting firms including an international firm where he was a senior manager. Mike also teaches and writes extensively. Some of these activities include:

• Co-author, Financial Valuation: Applications and Models, 1^st and 2^nd ed.

• Contributing author, The Portable MBA Handbook in Finance and Accounting, 3rd ed, Chap 18: Business Valuation

• Contributing author, Litigation Services Handbook, 4^th ed, Chap 13: Business Valuation

• Contributing author, Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment, 2^nd ed, Chap 1: Fair Value Measurements and Financial Reporting

• Author, Pension Protection Act Changes Valuations for Tax Purposes,  Journal of Accountancy, Sep 2007

• Author, The Valuation Landscape, Journal of Accountancy, Sep 2006

• Co-author, Expert Witnesses - In Jeopardy?, Journal of Accountancy, Dec 1994

• Co-author, Skills Used in Litigation Services, Journal of Accountancy, Sep 1996

• Member, AICPA Journal of Accountancy Editorial Advisors Board, 2007-

• Chair, FICPA Editorial Committee, 1998-1999 and member 1994-2001

• Chair, AICPA Business Valuation Committee, 2004-2007 and member 2002-2007

• Member, AICPA Business Valuation and Forensic & Litigation Services Executive Committee, 2007-

• Member, AICPA Accredited in Business Valuation Examination Committee, 1998-2004

• Member, AICPA Forensic and Litigation Services Committee, 1992-1995

• Chair, FICPA Valuation and Litigation Services Committee, 1991-1993

• Chair, FICPA Management Advisory Services Committee, 1990-1991

• Speaker, AICPA annual Business Valuation Conference, 2002-2006

• Speaker, AICPA annual Conference on Litigation Services, 1997, 1999-2000, 2002-2004

• Speaker, AICPA annual Conference on Fraud, 1996, 1997

• Speaker, American Bar Association Annual Institute on Health Care Fraud, 2003

*  Licensed by the State of Florida