At MDS, your success is personal to us. Our instructors represent the best and brightest in the industry who have devoted their careers to helping students conquer the CPA exam.

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Justin T. Linscott, CPA


Justin T. Linscott is the President of MDS CPA Review and the lead course instructor. Justin is a principal with Holbrook & Manter, CPAs and a former Adjunct Professor of Accounting at Ohio Wesleyan University. Justin is the only currently practicing CPA in the country who serves in a management role at a CPA review course.

Justin has extensive experience with fiduciary income taxation and estate/gift taxation, and is a frequent guest lecturer on tax issues. He is also a Certified Financial Planner and is frequently sought out within the industry for his expertise. In 2016, Columbus Business First named him to the “Forty Under 40” list, an award recognizing up-and-coming professionals and community leaders.

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With public accounting experience dating back over a decade, Justin holds a BA from Ohio Wesleyan University in Accounting and Economics Management. A member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants, he has been a CPA review instructor since 2009. Justin is also the owner of Linscott Consulting, LLC

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Steven A. Martin, CPA


Steven A. Martin is the founder of MDS CPA Review and the original author of the course. A CPA review instructor since 1985, Steve has received numerous professional accolades including being named one of the most influential CPAs in the state of Ohio by Catalyst magazine.

In addition to writing and recording Law, Financial and Auditing courses for the Becker CPA Review, Steve was the author of Ohio’s first ethics course for CPAs and is a frequent ethics instructor for CPAs.

Steve holds a JD and a MBA from Ohio State University and a BSBA from the University of Colorado. His distinguished career includes positions at Squire, Sanders & Dempsey Attorneys at Law; Blaugrund, Herbert & Martin Attorneys at Law; Touche, Ross & Co. CPAs; Colorado Interstate Gas, and the United States Air Force. Steve has also enjoyed a decades-long teaching career, with positions at Capital University, Ohio State University Law School, Ohio State Fisher College of Business and College of Financial Planning.

Steve’s professional accomplishments include:

  • Listed as one of the Best Lawyers in America as published by Woodward and White.
  • Top 5% of lawyers in Ohio as published in Cincinnati Magazine.
  • Top 15 tax lawyers in Columbus as published in Columbus Magazine.
  • Top Lawyers in Central Ohio by Business First: The Greater Columbus Business Authority.
  • Rated the #1 Becker instructor in the country on several occasions.
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