Harold is an adjunct faculty member of the William & Mary, Raymond A. Mason School of Business. He has taught forensic accounting in the Master of Accounting program for 16 years, and has also served as a guest lecturer on valuation for the M.B.A program and the Marshall-Wythe School of Law.
Harold is also the Partner-in-Charge of Valuation and Forensic Services for Keiter, a certified public accounting firm located in Richmond, Virginia. He is a former member of Keiter’s Executive Committee. He has over 40 years of experience in financial consulting, public accounting, and financial services. He has qualified as an expert witness before the U.S. District Court, U.S. Bankruptcy Court, various circuit courts, the American Arbitration Association, and the National Association of Securities Dealers. He has been appointed by U.S. District Courts as a forensic accountant on cases in which he collaborated with the Securities and Exchange Commission and the Federal Bureau of Investigation. He has also been appointed by the U.S. Office of the Federal Public Defender as a consultant on major fraud cases. He has also been retained by the U.S. Department of Justice as a consultant in a litigation in U.S. District Court. He has presented testimony at trial, arbitration, and deposition over 85 times. He has been appointed by various circuit courts as a neutral forensic accountant and appraiser.
Prior to joining Keiter, he was affiliated for 13 years with two international accounting firms, serving as a Director responsible for managing the Financial Advisory Services practice for Coopers & Lybrand’s Richmond, Virginia office and as a Senior Manager in Management Consulting Services for Price Waterhouse. He also served as a Direct Loan Officer in retail banking at First & Merchants National Bank.
Harold is a member of the American Institute of Certified Public Accountants Business Valuation Hall of Fame and is a two-time recipient of the AICPA Business Valuation Volunteer of the Year Award. He serves as an instructor for the AICPA National Business Valuation School and is a former instructor of the AICPA Expert Witness Skills Workshop and AICPA ABV Exam Review Course. He is a former member of the AICPA Business Valuation Committee, former Chair of the AICPA National Business Valuation Conference Steering Committee, former commissioner of the AICPA National Accreditation Commission, former editor of the AICPA ABV e-Alert, and former editorial adviser and contributing author for the AICPA CPA Expert. He created and serves as chair of the Virginia Society of Certified Public Accountants Business Valuation, Fraud, and Litigation Services Conference. He is a former member of the VSCPA’s Board of Directors and former chair of the Business Valuation Committee and Litigation Services Committee. He was selected as a “Super CPA” in peer surveys conducted by Virginia Business and the VSCPA.
He has also served as a guest instructor at the FBI Academy for forensic accountants in Quantico, Virginia, as well as the National Judicial College.
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 is a frequent speaker and writer on valuation and forensic accounting. He is a co-author of Financial Valuation: Applications and Models, 1st - 5th ed., a contributing author to Cost of Capital: Estimation and Applications, 2nd - 4th ed., an Editorial Board member for Business Valuation Update, a member of the VSCPA Editorial Task Force for Disclosures, and a former expert panelist for Financial Valuation and Litigation Expert. He has been interviewed by The Wall Street Journal, as well as numerous other publications.
He received his A.B. degree in English from William & 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
- Forensic Accounting
Co-author of Financial Valuation: Applications and Models, 1st - 5th ed., edited by James R. Hitchner (New York: John Wiley & Sons, Inc. 2003-2022).
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.