Eddy N. Kemp

(808) 239-9300

Ethan A. Lee

(808) 687-0309

Ethan Lee

Ethan A. Lee


Ethan has specialized in business valuation and litigation support services since 2006. He is a Certified Public Accountant (CPA), licensed in California, and holds the Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) credentials through the American Institute of CPAs (AICPA). He has performed business valuations for litigation, business transition, due diligence, tax planning, and other purposes. Ethan has also provided consulting and expert services in connection with divorce, business ownership disputes, bankruptcy, and business and personal economic damage matters. He has testified as an expert witness in federal court and family court. Industries served include retail, wholesale, healthcare, professional services, construction, agriculture, manufacturing, import/export, hospitality and tourism, transportation, and technology.

Ethan is currently a member of the AICPA Forensic & Valuation Services Executive Committee and serves as the AICPA’s ABV Champion for the State of Hawaii. Locally, he serves as a mentor through the Brigham Young University – Hawaii “MentorConnect” program and is an active member of the Hawaii Estate Planning Council. He has also served on the Young CPA Committee of the Hawaii Society of CPAs. Ethan is a co-founder of the Hawaii Business Exit Advisory Board.  He is a previous board member of the Hawaii Estate Planning Council and Business Valuation Section of the California Society of CPAs.

Ethan has presented on numerous business valuation and forensic accounting topics at various venues, including the national AICPA Forensic & Valuation Services Conference, the San Francisco office of the Financial Industry Regulation Authority (FINRA), the Litigation and Family Law Sections of the Hawaii State Bar Association, the Hawaii Health Workforce Summit, and the Building Industry Association of Hawaii.  He has been a guest lecturer at Sonoma State University and Brigham Young University – Hawaii.


American Institute of Certified Public Accountants (AICPA)

    CPA – Certified Public Accountant, Licensed in California

    ABV – Accredited in Business Valuation

    CFF – Certified in Financial Forensics

Professional Experience

2012-Present  Pacific Business Valuation, LLC, Honolulu, Hawaii

Responsible for all aspects of client service, engagement oversight, and practice development; Work extensively with clients and attorneys to ensure satisfactory completion of projects; Prepare and review valuation reports and other professional work product; Obtain continuing education through professional webinars, publications, and presentations; Research and vet emerging valuation methods and practices.

2007 – 2012   Burr Pilger Mayer, Inc., San Francisco, California

2006 – 2007   CBIZ & Mayer Hoffman McCann PC, Los Angeles, California

Professional Affiliations and Volunteer Experience

2015-Present  Forensic & Valuation Services Executive Committee, AICPA

2014-Present  Co-founder, Hawaii Business Exit Planning Advisory Board

2013-Present  Founding Member, Hawaii Valuation Roundtable

2012-Present  ABV Champion for State of Hawaii, AICPA

2012-Present  Member, Hawaii Estate Planning Council

2008-Present  Member, Forensic & Valuation Services Section, AICPA

2015 – 2017    Director, Hawaii Estate Planning Council

2012 – 2015    Member, Hawaii Society of CPAs (served on Young CPA Committee)

2008 – 2013    Member, Family Law Section of the California Society of CPAs

2012                Board Member, Business Valuation Section of the California Society of CPAs

Recent Seminars and Studies

2017                Forensic & Valuation Services Conference, American Institute of CPAs

2016                Forensic & Valuation Services Conference, American Institute of CPAs

2015                Forensic & Valuation Services Conference, American Institute of CPAs





The Valuation Process