Timothy Smith is the principal of TS Healthcare Consulting, where he focuses on a wide range of healthcare valuation and consulting services. His career in the healthcare industry has spanned three decades with a focus on healthcare regulatory compliance valuation for physician practices and physician compensation. Tim's expertise includes more than 14 years with the Hospital Corporation of America (HCA), where he designed and managed HCA's fair market value compliance program for outside appraisals and reviewed hundreds of business and compensation valuations. He has also negotiated physician practice acquisition and divestiture transactions as well as served as a compliance officer. Recognized nationally as a thought leader in healthcare valuation, Tim speaks and publishes regularly within the industry. He is the coeditor of the BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, the industry's leading textbook on physician compensation. Tim is a licensed certified public accountant in two states and holds the Accredited in Business Valuation credential from the American Institute of Certified Public Accountants.