Gary W. Baum
Gary Baum, the principal of Acuity Valuation has substantial experience in the appraisal of business entities and business interests. Valuation assignments include appraisals for estate and gift tax purposes, mergers and acquisitions, ESOP compliance, litigation support, and the valuation of fractional interests in undivided property. He has qualified as an expert witness in various courts and is experienced in giving testimony.


  • Oxford University, England
    Bachelor of Arts in law
  • Cornell University
    Master of Business Administration with a concentration in finance and accounting

Professional Certifications

  • Certified Public Accountant, Virginia
  • Accredited in Business Valuation
  • Certified Valuation Analyst

Professional Affiliations

  • American Institute of Certified Public Accountants
  • Virginia Society of Certified Public Accountants
  • National Association of Certified Valuation Analysts

Community Involvement

  • Horizons Hampton Roads
    Board of Directors
  • Hampton Roads Community Foundation
    Community Leadership Partners
  • The Value Examiner
    Board of Directors


  • Virginia Business
    “Super CPA”, multi-year honoree