D. Edward Martin, MBA, CPA, CFE, is a retired audit partnerwith EisnerAmper LLP in New York City. Mr. Martin is a member of the New York State Board for Public Accountancy, an advisory body for the state's regulation of the accounting profession, and has provided expert testimony in federal and state courts. He has also been an adjunct professor of accounting at several universities and currently teaches at Baruch College of the City University of New York.