Raymond Moran is CEO of MG Valuation LLC, and has 35 years' experience with International valuation and accounting firms. MG Valuation is a independent valuation firm serving clients in the Americas, Europe and Asia/Pacific. He specializes in client relationships and valuations for cross-border and domestic mergers and acquisitions, bankruptcy and restructuring, fresh-start accounting, transaction advisory, and litigation support. He is Chair of the IIBV Marketing Committee, past Member of ASA and RICS Valuation Committees, frequent speaker and author on global valuation and accounting topics. Ray has spent much of the past 15 years in Asia/Pacific, living in China and focusing on improving education and coordination amongst valuation professionals and VPO's. He is a Senior Member of the American Society of Appraisers, Member of the Royal Institution of Chartered Surveyors, and has testified in United States Bankruptcy Court. Prior to his current position with MG Valuation, he was a Senior Vice President and Managing Director- Asia/Pacific with American Appraisal, and served with PricewaterhouseCoopers.