Stuart (“Stu”) Harden is the Managing Director of the Litigation and Forensic Consulting Services Group of Hemming Morse, Inc., and maintains offices in San Francisco and Fresno. He joined HMI in 2001, bringing more than 30 years of previous experience in public accounting with both a national firm and a local Fresno firm, which he co-established. Stu’s primary background is in auditing. He has also performed extensive litigation and forensic accounting services since the mid-1980s. His forensic accounting experience includes assistance in various forms of business and professional liability litigation as well as in investigations of property and casualty insurance fraud claims. Stu also has experience in criminal and regulatory matters, having provided services to the United States Attorneys, County District Attorneys and state Attorneys General. He has testified in various superior and circuit courts, bankruptcy court, federal courts, tax court, arbitrations, mediations, and administrative hearings. Stu is currently a member of the Emerging Issues Task Force of the Financial Accounting Standards Board, which is responsible for monitoring and providing guidance on cutting-edge accounting issues. He is a former member of the Auditing Standards Board and Accounting Standards Executive Committee as well as numerous other professional groups. As a columnist for Outlook magazine for 13 years, Stu authored dozens of articles on emerging accounting and auditing issues. He is a Certified Public Accountant in California and New York, and Certified in Financial Forensics by the American Institute of CPAs.  He is also a Certified Fraud Examiner.  He received his Bachelor of Business Administration degree from Wichita State University. 

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Stu can be reached  hardens@hemming.com