Frederick Foster Shriner III
Certified Public Accountant
Accredited in Business Valuation
Certified Valuation Analyst


Bachelor of Business Administration, University of Georgia, 1975, Summa Cum Laude

Employment Experience

Self-Employed in the practice of Certified Public Accounting from 1988 to Present.
Vice-President of Kledis, Shriner, & Company, CPA PA from 1978 to 1988
Staff Accountant at Jacobs, Kledis, & Gould CPA PA from 1975 to 1978

Professional Certifications

Licensed to practice as a Certified Public Accountant by the North Carolina State Board of Certified Public Accountant Examiners
Licensed to practice as a Certified Valuation Analyst by the National Association of Certified Valuation Analysts
Licensed to practice as a CPA, Accredited in Business Valuation, by the American Institute of Certified Public Accountants

Professional Associations

American Institute of Certified Public Accountants
North Carolina Association of Certified Public Accountants
National Association of Certified Valuation Analysts
Institute of Business Appraisers
National Association of Tax Practitioners
AICPA Private Companies Practice Section

Professional Experience

Expert witness in divorce trials for the valuation of pension and business interests and tax related issues

Expert witness in U.S. District Court for Western North Carolina for civil and criminal cases.

Expert witness in United States Tax Court, business valuation opinions

Performing divorce consulting services and assisting in the development of settlement agreements.

Assisting clients in the development of appropriate retirement plans for their closely held businesses

Performing analytical reviews of management structures and evaluating internal controls of client organizations

Performing business valuations of closely held businesses for acquisitions, mergers, divestitures, equitable distribution trials, and estate and gift tax purposes

Guest Lecturer for the division of Continuing Legal Education, North Carolina Bar Association

North Carolina Certificate Number: 10173