Mr. Carter joined Hertzbach in 2007 and is a partner with the firm. He exclusively manages the Litigation, Forensic and Valuation Department. He graduated from Stevenson University with a B.S. in Business Administration, focusing primarily in Finance and his Master’s Degree from the University of Baltimore in Accounting and Business Advisory Services. He has earned the Certified Valuation Analyst designation from the National Association of Certified Valuators and Analysts, the Certified Public Accountant designation from the State of Maryland, the Certified Fraud Examiner designation from the Association of Certified Fraud Examiners, and the Certified Exit Planning Advisor designation from the Exit Planning Institute. He currently serves on the Advisory Council for the Association of Certified Fraud Examiners and is the President of the Maryland/DC Chapter of the National Association of Certified Valuators and Analysts and sits on the Accounting Advisor Board for the University of Baltimore. Mr. Carter has contributed articles to several professional and academic publications and has taught for the National Business Institute as well as the Maryland/DC Chapter of the National Association of Certified Valuation Analysts and has taught seminars in conjunction with national banking entities as well as regional universities and local trade organizations. He also teaches at Stevenson University as an adjunct instructor in the Graduate Forensic Studies Program. For over a decade, he has specialized in valuation engagements for S-corporation conversions, ESOPs, marital dissolutions, gift and estate tax, buy-sell agreements, and many other business valuation purposes. Mr. Carter has managed several forensic accounting and fraud investigations involving misappropriation of assets/intellectual property and embezzlement claims. He also provides expert witness services for marital dissolutions, stockholder and partnership disputes, personal injury and lost profits claims, as well as other white collar criminal and civil matters.