FacultyFaculty/Author Profile
Theodore Martens

Theodore Martens

Partner, Advisory Forensic Services
New York, NY, USA

Theodore F. Martens is a Partner (Retired) /Client Service Consultant in the Forensics practice in the New York office of PricewaterhouseCoopers. His investigations experience includes working on matters involving fraud, Ponzi schemes and violations of the Foreign Corrupt Practices Act (FCPA), forensic accounting projects and other pre-trial discovery assignments. Some of Ted's experience also includes damages and lost profits calculations, fidelity bond proof of loss and other insurance claims, settlement agreements - including the Tobacco Master Settlement Agreement (MSA), breach of contract matters, franchise/dealer terminations, alleged false claims against the government, accountant's malpractice, patent and trademark infringement, and partnership and closely held corporation valuation disputes.  Ted has been deposed and testified at domestic and international arbitration hearings and at trial in both Federal and State Courts.

Ted has over thirty years of business and public accounting experience. His diversified audit experience includes such clients as American Brands, Inc. and its wholly owned subsidiary, The American Tobacco Company, MONY Financial Services, Brown Brothers Harriman & Co., TIAA/CREF and Medical Liability Mutual Insurance Company. In addition, he has performed a number of special projects including the court ordered development of policies and procedures to detect insider trading abuses at a prominent broker-dealer.

Ted has coauthored the monograph Under the Microscope: Corporate Responsibility and Securities Trading and a chapter discussing attorney and accountant liability in the Environmental Dispute Handbook. 

Ted is a Certified Public Accountant (CPA), Certified in Financial Forensics (CFF) and a Chartered Life Underwriter (CLU). He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYSSCPA). Ted chairs the AICPA's Subcommittee on Relations with the Judiciary. His subcommittee activities include the presentation of various accounting and auditing topics before Federal and State Court Judges enrolled in the National Judicial College program entitled Financial Statements in the Courtroom. He obtained his BS degree from Fairfield University and his MBA degree from Fairleigh Dickinson University. 


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