Christopher S. Whitener is the Managing Director of Equity Valuations Inc., a firm which provides business valuation and litigation support services to a wide variety of clients, including privately-held corporations, partnerships, professional practices, and proprietorships.  Business valuations have been performed by Mr. Whitener in the following economic sectors:  manufacturing, distribution, professional, service, retail, and real estate concerns.  The purposes for which these valuations have been performed include:  gift and estate tax matters, acquisition or sale of a business, and divorce matters.

Mr. Whitener has more than twenty years experience in both public accounting and as a controller in private industry.  He is a 1980 graduate of Appalachian State University with a Bachelor's degree in Accounting, and a 1977 Chemistry graduate of the University of South Florida.  He began his accounting career with the Charlotte office of Deloitte & Touche, LLP, an international accounting firm.

As of November 5, 2001, he became the 40^th public accountant in North Carolina to obtain the Accreditation in Business Valuation (i.e., ABV) credential from the American Institute of Certified Public Accountants.  The ABV designation is awarded by the AICPA for those candidates who provide evidence of substantial experience and competence with business valuations, and who have passed a comprehensive written examination.  The ABV designation distinguishes those who practice in the field of business valuations.  The AICPA is the national professional association for accountants and is made up of more than 300,000 members in public practice.

Mr. Whitener is a member of NACVA, the National Association of Certified Valuation Analysts, the largest national valuation organization of Certified Public Accountants practicing in the field of business valuations, as well as a member of the IBA, the Institute of Business Appraisers.  He has spoken on valuation topics for the North Carolina Society of Accountants and presents related seminars for the NC Community College System.

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