Stuart Harden is a partner at Hemming Morse. As an auditor for more than 30 years, Stu’s experience includes providing services to clients across a wide range of industries. Beginning in the mid -1980s, and since joining Hemming Morse in 2001, he has been involved in litigation and forensic investigation around issues such as accountants’ professional liability, business valuations, class actions, contract disputes, derivatives and hedging, employment claims, environmental claims, fraud investigations, insurance claims, revenue recognition, securitizations and taxes.
Stu has served as the chief investigator for State Boards of Accountancy in California (County of Orange) and Texas (Enron). He has also assisted the Internal Revenue Service (IRS) in major investigations and provided testimony before the Tax Court. He has been qualified to testify in numerous venues, including state and circuit courts throughout California, Oregon and Nevada, and federal courts in California and Nevada. He has testified in numerous arbitrations, including an International Chamber of Commerce (ICC) arbitration in Vienna, Austria.
Providing extensive services to the accounting and auditing professions, Stu has been a member of the Emerging Issues Task Force (EITF) of the Financial Accounting Standards Board, which establishes accounting standards in the U.S., the Auditing Standards Board, which establishes auditing standards, and the Financial Reporting Executive Committee of the American Institute of Certified Public Accountants (AICPA), which establishes accounting guidance.
Wichita State University, B.A., Business Administration, 1971
American Institute of Certified Public Accountants
Member, Forensic and Valuation Services Section
California Society of Certified Public Accountants
Member, Accounting Principles and Auditing Standards Committee
Association of Certified Fraud Examiners
“Revenue Recognition – Are You Ready for New Principles-based Rules?” California CPA, June 2014
“Please, Don’t Tell – Litigation Consulting Alert: Changes to Federal Disclosure Rules,” California CPA, March/April 2011