Biography

Harold teaches forensic accounting in the Master of Accounting program. He is also a guest lecturer on valuation of start-ups for the Entrepreneurship and Small Business Management CAM in the M.B.A. program.

Harold is the Principal-in-Charge of the Business Valuation, Forensic, and Litigation Services Group for Keiter, Stephens, Hurst, Gary & Shreaves, P.C., a full-service CPA firm with offices in Richmond and Charlottesville, Virginia. He has over 25 years of experience in financial consulting, public accounting, and financial services. He specializes in valuation, forensic accounting, and litigation consulting and expert witness services. He has appeared as an expert witness in federal and state courts, served as a court-appointed neutral business appraiser, and also served as a federal court-appointed accountant for a receivership.

Prior to joining Keiter Stephens, he was affiliated for 13 years with "Big 4" international accounting firms and served as a Senior Manager in Management Consulting Services for Price Waterhouse and as a Director in Financial Advisory Services for Coopers & Lybrand. He also was affiliated for two years with First & Merchants National Bank and served as a Direct Loan Officer in retail banking.

Harold is a former member of the American Institute of Certified Public Accountants Business Valuation Committee and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He currently serves as an instructor for the AICPA's National Business Valuation School and as an editorial adviser and contributing author for the AICPA CPA Expert. He formerly served as an editor of the AICPA ABV e-Alert, a member of the Appraisal Standards Board USPAP BV Task Force, and an AICPA faculty member for the National Judicial College. He is a former member of the Board of Directors of the Virginia Society of Certified Public Accountants and is the former Chairman of the Business Valuation Committee and Litigation Services Committee. He was selected as an Outstanding Discussion Leader for professional education courses by the VSCPA and as a "Super CPA" in Virginia in peer surveys conducted by Virginia Business magazine and the VSCPA.

He received his A.B. degree from The College of William and Mary and his M.B.A. degree from Virginia Commonwealth University where he was a member of Beta Alpha Psi (National Accounting Honorary). Harold is certified by the American Institute of Certified Public Accountants as a Certified Public Accountant (CPA), Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF); by the American Society of Appraisers as an Accredited Senior Appraiser in Business Valuation (ASA); and by the Association of Certified Fraud Examiners as a Certified Fraud Examiner (CFE).

Areas of Interest/Expertise

• Forensic Accounting
• Valuation
• Litigation consulting and expert witness services

Publications

• Co-author of Financial Valuation: Applications and Models, 2nd ed.
• Contributing author to Cost of Capital: Estimation and Applications, 3rd ed.