Mark Hayden is a Partner in Deloitte FAS specializing in the delivery of financial advisory and valuation services. Mark regularly determines the value of businesses, common and preferred equity interests, and intangible assets such as technology, customers, and other IP. In addition, he has valued fixed-income securities, including corporate debt as well as options and warrants on common stock. Mark leads the technology industry sector in the Pacific Southwest region and has been recognized as a valuation expert by the courts, frequently testifying on valuation disputes.

Mark is a Certified Public Accountant, an Accredited Senior Appraiser (ASA) in Business Valuation, and a Chartered Financial Analyst (CFA), and holds an Accreditation in Business Valuation from the American Institute of Certified Public Accountants.

Prior to joining Deloitte FAS, Mark was a partner with Ernst & Young LLP, where he provided valuation services for technology companies. Since joining Deloitte FAS, he has performed valuations for many purposes, including: financial reporting (SFAS 123R, 141, 142, 144 & EITF 00-21), tax planning and compliance (income, gift and estate), bankruptcy, transaction pricing, and expert witness testimony. He has delivered speeches and written articles on valuing businesses, securities, and intangible assets.