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Stephen W. Oliner, CPA, CFE, CVA

Hertzbach & Company – Owings Mills, MD
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410-363-3200


Stephen is a partner at Hertzbach & Company and joined the firm in
1975. A graduate of the University of Maryland with a degree in accounting, Stephen is also a
Certified Fraud Examiner and a Certified Valuation Analyst. As a senior member of the
Litigation Consulting Group, Stephen concentrates his efforts in business valuations, forensic
accounting, shareholder disputes and economic damages. He has testified as an expert witness in various circuit
courts in Maryland, at arbitration hearings and in cases settled prior to trial. Other areas of practice include
corporate, individual, estate and gift taxes, auditing of corporations, bankruptcy and financing. He is very involved
in the construction and real estate industries. Stephen is a member of the AICPA, the MACPA, the National
Association of Certified Valuation Analysts, the Association of Certified Fraud Examiners, Turnaround
Management Association, Associated Builders & Contractors (Baltimore Chapter), Building Congress &
Exchange, the Association for Corporate Growth and the Construction Financial Management Association. In
addition, he serves on the board of the Historic Electronics Museum.