Biography

Harold has served as an adjunct faculty member of The College of William and Mary Mason Graduate School of Business since 2005 and currently teaches forensic accounting in the Master of Accounting program. He has also served as a guest lecturer on the valuation of early stage development companies for the in the M.B.A. program.

Harold is the Principal-in-Charge of the Valuation and Forensic Services Group for Keiter, 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 and forensic accounting, including financial investigations 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 appraiser, served as a federal court-appointed accountant for receiverships, and served as a neutral appraiser or forensic accountant for various types of disputes.

Prior to joining Keiter Stephens, he was affiliated with Price Waterhouse as a Senior Manager in Management Consulting Services, Coopers & Lybrand as a Director in Financial Advisory Services, and First & Merchants National Bank as a Direct Loan Officer in retail banking. 

Harold served as Chair of the American Institute of Certified Public Accountants 2011 National Business Valuation Conference Steering Committee and is a former member of the AICPA Business Valuation Committee, former editor of the AICPA ABV e-Alert, former editorial adviser and contributing author for the AICPA CPA Expert, and 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 AICPA’s ABV Exam Review Course.  He is a former member of the Virginia Society of Certified Public Accountants Board of Directors and is the former Chairman of the Business Valuation and Litigation Services Committees.  He created and serves as chair of the VSCPA’s Annual Business Valuation, Fraud, and Litigation Services Conference.  He was selected as an Outstanding Discussion Leader for education courses by the VSCPA and as a “Super CPA” in peer surveys conducted by Virginia Business and the VSCPA.

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).

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).

Areas of Interest/Expertise

• Valuation
• Forensic Accounting

Publications

• Contributing author to Iterative Process Using CAPM to Calculate the Cost of Equity Component of the Weighted Average Cost of Capital When Capital Structure is Constant, a chapter in Cost of Capital: Applications and Examples 4th ed. Workbook and Technical Supplement, by Shannon P. Pratt and Roger J. Grabowski (Hoboken:  John Wiley & Sons, Inc., 2010), 34-48.
• Co-author of Financial Valuation:  Applications and Models, 3rd ed., edited by James R. Hitchner  (New York:  John Wiley & Sons, Inc. 2011).
• Contributing author to Cost of Capital: Estimation and Applications, 4^th ed.