Jeffrey Tarbell


Mr. Tarbell is a Director in Houlihan Lokey’s Financial Advisory Services business. He has more than 24 years of experience providing valuation and financial opinions to private and publicly traded companies. Mr. Tarbell is an accredited senior appraiser (ASA), certified in business valuation, of the American Society of Appraisers and an officer of its Business Valuation Committee. He holds the designation of Chartered Financial Analyst (CFA) of the CFA Institute. Mr. Tarbell is a member of the Executive Committee of the International Institute of Business Valuers (IIBV) and the chair of the Valuation Advisory Committee of The ESOP Association and a member of its Board of Governors.

Mr. Tarbell earned a B.S. from the University of Oregon (1990) and an MBA from the University of Chicago Booth School of Business (1997). He develops and teaches valuation content for various organizations, including the IIBV (IIBV103 and ASA204) and the American Society of Appraisers (BV204). He has testified in various legal forums, including state and federal courts, the U.S. Tax Court, the U.S. Congress, and the U.S. Department of Labor, as well as in arbitration, mediation, and deposition proceedings.

John Barton


John is the President of Brandywine Valuation Consultants, LLC and has been performing business valuations since 1987 across a wide spectrum of manufacturing, retail, technology and service industries. John has been qualified as an expert valuation witness in courts in Pennsylvania, New Jersey, and Florida as well as in U.S. Federal District Court. In addition to litigation support, he has been involved in valuations for the purposes of financial reporting, sale, restructuring, goodwill impairment, and estate planning.

John holds an MBA from LaSalle University as well as an M.A. from Fordham University. He is also a Certified Public Accountant and a senior member of the American Society of Appraisers (ASA).

John also has extensive experience in education. He is a former instructor of Finance at Villanova University’s MBA Program and La Salle University’s MBA Program and has also served on the faculty of the ASA, IIBV and RICS. Over the past fifteen years he has taught business valuation courses throughout the United States, Europe and the Middle East for the ASA, IIBV, RICS, and the Big 4 accounting firms. He is a past Chairman of the ASA’s Business Valuation Committee and currently serves as the Chairman of the Pennsylvania Institute of Certified Public Accountants Business Valuation Committee and a member of the iiBV Education Committee.

John Hawthorne


With over thirty-five years of practice, Mr. Hawthorne has participated in excess of 1,000 valuation and corporate financial consulting projects, primarily in the United States. He has also served as an expert witness in various state and federal court jurisdictions, appeared before the U.S. Internal Revenue Service as an expert and has been involved in the arbitration of valuation disputes.

Mr. Hawthorne’s current professional practice is focused on providing state-of-the-art valuation and corporate financial consulting, strategic planning, economic development and investment management services to clients on a local, national and global basis.

In addition, Mr. Hawthorne is extensively involved in providing the highest quality professional training for business valuation and strategic planning through the ASA, the IIBV and other organizations on a national and international basis.

Mr. Hawthorne was team leader in the development of IIBV103 – Business valuation Case Studies.

Anton Lezhja


Anton Lezhja is a Director in the Financial Advisory Services of Deloitte Central Europe working in Balkan region (specifically Albania and Kosovo) and has more than 15 years of professional experience in financial advisory. He has extensive experience in business valuations, real estate & intangible valuations, feasibility studies and financial modeling, as well as M&A, privatizations and PPP’s.

Anton is an Accredited Senior Appraiser of the American Society of Appraisers (ASA), a member of the Royal Institution of Chartered Surveyors (MRICS) and holds a Corporate Finance degree from ICAEW. He is accredited as a real estate appraiser both in Albania and Kosovo, licensed by the respective institutions. He is the designated trainer of the Introduction to Business Valuation courses organized by Deloitte Central Europe and the appointed trainer for business valuation courses for ASA qualifications in Europe. He also provides training courses for real estate valuations organized by Albanian and Kosovo institutions. Anton holds a University Diploma (Engineering) from University of Tirana, Albania; Faculty of Mechanical and Electrical Engineering.

Raymond Rath


Raymond Rath is a Managing Director with Globalview Advisors LLC, an independent valuation firm with offices in Irvine, Los Angeles, Boston and London. Mr. Rath has over 30 years of professional experience. Mr. Rath’s experience includes projects for financial and tax reporting, transactions and litigation. He has testified in federal bankruptcy and civil courts in valuation matters.

Mr. Rath is extremely active in enhancing the quality of valuation practice both domestically and internationally. He has organized and moderated nine annual one-day conferences for the American Society of Appraisers on fair value issues including presentations by staff of the SEC, PCAOB, FASB and IASB. He led the development of two three-day valuation courses for the American Society of Appraisers (ASA) – Valuation of Intangible Assets and Special Topics in the Valuation of Intangible Assets. Mr. Rath also led efforts resulting in an education and certification program for an Intangible Assets valuation specialty designation. In addition to his active involvement in intangibles education, Mr. Rath has taught all of the ASA business valuation courses and has developed several new course modules.

Oleg Glinskiy

Oleg Glinskiy is a Partner in EY Transaction Advisory Services in Almaty, Kazakhstan, is the Head of Business Valuation, Caucasus and Central Asia, and has over 12 years of professional experience. He has extensive experience in relation to valuations, financial modelling and valuation review for audit purposes. He is engaged in facilitating several internal trainings at EY.

Oleg Glinskiy is an Accredited Senior Appraiser of the American Society of Appraisers (ASA). In 2002-2011 Oleg was visiting professor at MGIMO University, Moscow, Russia. He delivered IFRS and Business Valuation courses.

Christine Sawchuk


Christine Sawchuk is the CICBV’s Associate Director of Education and Standards. Christine has over 10 years of professional experience, having worked in the audit, tax, and business valuation departments of a public accounting firm in Hamilton, Ontario, and in the dispute consulting department of a boutique valuation firm in Toronto, Ontario. Christine has extensive experience in relation to valuations and litigation support for a wide range of purposes and industries.

Christine has been a member of the CICBV’s Professional Practice and Standards Committee for several years, and is a course leader in the CICBV’s Program of Studies for its Level I – Introductory Business Valuation course. Christine assisted in the development of the IIBV101 course and was one of the course instructors at the IIBV’s first course offering of IIBV101 in London, England, in July 2011.