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.