David Bay is a forensic accountant, business valuation specialist, and Director of It's in the Numbers. He has nearly 40 years of commercial experience, including financial investigation work with state and federal law enforcement. David specialises in SME business valuations for family law property settlements, commercial disputes and estate matters. He holds an MBA (UWA), is MIPA-certified with the Institute of Public Accountants and has fraud investigation and collaborative practice credentials. David is also the author of two forthcoming books, The 3am Book, a financial guide for people navigating family law property settlements, and Suddenly Responsible: Starting Out, a personal finance guide for young Australians.

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