Stephen W. Oliner, CPA, CFE, CVA, ABV, CFF

About Stephen

Stephen W. Oliner, CPA, CFE, CVA, ABV, CFF is a Retired Partner, Consultant at Hertzbach. For 43 years, Mr. Oliner was a partner and stockholder of the firm.

A graduate of the University of Maryland with a degree in accounting, Mr. Oliner is a certified public accountant in Maryland, as well as a Certified Fraud Examiner (CFE) and a Certified Valuation Analyst (CVA). He is also Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF). Mr. Oliner continues as a member of the Forensics, Valuation and Litigation Consulting Group. Mr. Oliner concentrates his efforts in business valuations, forensic accounting, shareholder disputes, claims 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 also very involved in the construction and real estate industries.

Litigation Consulting
Forensic Accounting
Business Valuations
Construction and Real Estate
Nonprofit Entities
Service Firms

American Institute of Certified Public Accountants
Maryland Association of Certified Public Accountants
Association of Certified Fraud Examiners
National Association of Certified Valuation Analysts
Construction Financial Management Association
Associated Builders & Contractors of Maryland
Building Congress & Exchange
Maryland Lawyers for the Arts, Inc. (Member, Board of Directors and Treasurer)
Ulman Cancer Fund for Young Adults, Inc. (Past Member, Board of Directors)
American Cancer Society, Planned Giving Council (Past Member)

2018 - Present

Owings Mills, Maryland
Retired Partner, Consultant

1975 - 2018

Owings Mills, Maryland
Partner, Stockholder

2004- Present

Stevenson University
Adjunct Instructor: Forensics Studies Program


University of Maryland, B.S. Accounting


State of Maryland, Certified Public Accountant


Association of Certified Fraud Examiners, CFE


National Association of Certified Valuators and Analysts, CVA


State of Pennsylvania, Certified Public Accountant


AICPA, Accredited in Business Valuation, ABV


AICPA, Certified in Financial Forensics, CFF