Mark L. Zyla, CFA, CPA/ABV, ASA, is a managing director of Acuitas, Inc., an Atlanta-based valuation and litigation consultancy firm. Zyla is the practice leader of the firm’s valuation practice. He serves as chair of the Standards Review Board of the International Valuation Standards Council (“IVSC”) and as a member of the AICPA’s Forensic and Valuation Services Executive Committee. Zyla is a member of the Business Valuations Committee of the ASA where he also serves as chair of the Business Valuation Standards and Technical Issues subcommittees. He is on the advisory council of the master of science in finance program at the University of Texas at Austin. In 2013, he was inducted into the AICPA Business Valuation Hall of Fame. Zyla is a frequent presenter and author on valuation issues. He is on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. He is author of Fair Value Measurement: Practical Guidance and Implementation 2nd ed. published by John Wiley & Sons, Inc. (2013), and of the course, “Fair Value Accounting: A Critical New Skill for All CPA,s” published by the AICPA. He is co-author of several portfolios related to Fair Value Measurement published by Bloomberg BNA. Zyla received a BBA degree in finance from the University of Texas at Austin and an MBA degree with a concentration in finance from Georgia State University. he completed the mergers and acquisitions program at the Aresty Institute of The Wharton School of the University of Pennsylvania and the valuation program at the Graduate School of Business at Harvard University. He is a chartered financial analyst and a certified public accountant, accredited in business valuation (“CPA/ABV”), certified in financial forensics (“CFF”) by the AICPA, and an accredited senior appraiser with the American Society of Appraisers certified in business valuation (“ASA”).