Putnam, Hayes & Bartlett, Inc. - Partners

James A. Martens
Managing Director

James Martens has more than twenty-five years of experience as a Certified Public Accountant and consultant. His experience includes supervision and administration of audit engagements of public and private companies in a variety of industries. He has particular expertise in financial institutions (including REITs), real estate development and the entertainment and hospitality industries. He has testified in matters regarding a wide variety of industries on issues including commercial damages, accountants' malpractice, bankruptcy and trust and estate matters. Mr. Martens is also a Certified Fraud Examiner and has served as a court-appointed examiner in bankruptcy.

Mr. Martens was a principal of Freeman & Mills, Incorporated. Freeman & Mills and PHB combined their consulting practices in 1994. Previously, he was executive vice president, treasurer and chief financial officer of Metmor Financial, Inc., one of the ten largest mortgage banking companies in the United States, with a loan-servicing portfolio in excess of $13 billion. Mr. Martens was also an audit partner with Main Lafrentz & Co., where he was partner-in-charge of the Southern California region.

Mr. Martens holds a B.A. in business administration from California State University, Fullerton.


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