V&L Consultants was formed by Mark Shirley in August 2001. He has gained extensive experience in business valuation and divorce litigation since 1986. Martha Stuckey joined him in 2002 and became certified in business valuation in 2004. Both Mark Shirley and Martha Stuckey are Certified Fraud Examiners, as well as earning the AICPA accreditation Certified in Financial Forensics. Mr. Shirley was a member of the development team for the NACVA forensic accreditation Certified Financial Forensic Analyst (CFFA); subsequently Master Analyst in Financial Forensics (MAFF).