Daniel M. Spilman, CPA, is the founder of Spilman, Hills & Heidebrink, Ltd., a fifty person CPA firm located in Toledo, Ohio. Spilman is responsible for the firm's consulting practice. Prior to starting the firm he was the CFO of a large bank and held auditor and consultant positions with a national CPA firm. Spilman holds the Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) designations from the American Institute of Certified Public Accountants. He is a graduate of the University of Toledo and was awarded and MBA with High Distinction from the University of Michigan.