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Christopher B. Besten, CPA

Christopher B Besten CPA Partner-MOTProfessional Background
Chris began his career in public accounting with the firm’s predecessor in January of 2006. Chris became a partner of the firm in January of 2013, and he serves as the Chief Financial Officer. In addition to his tax practice, Chris has worked on numerous civil litigation cases involving fraud and forensic accounting. He also has experience with audit and review engagements in the small business sector with a focus in the equine and oil & gas industries.

Forensic Accounting Experience
Chris has served as a consultant and an auditor on numerous cases involving allegations of fraud. His nearly 1,500 chargeable hours in this field has involved discovery assistance, damage calculations, and deposition & trial preparations for our team’s expert witness. The main industries of these cases are:


  • Natural Resource Litigation: 860 hrs
  • Pharmaceutical Forensics: 350 hrs
  • Election Certifications: 80 hrs
  • General Business Litigation: 60 hrs
  • Breach of Fiduciary Liability Litigation: 15 hrs

Education and Certifications

  • University of Kentucky, Lexington, Kentucky, Bachelor of Science in Accounting, 2005
  • University of Kentucky, Lexington, Kentucky, Bachelor of Business Administration in Management, 2005
  • Certified Public Accountant (CPA)

Professional Associations

  • American Institute of Certified Public Accountants
  • Kentucky Society of Certified Public Accountants

Significant Recent Professional Education

  • AICPA National Forensic & Valuation Services Conference (Orlando, FL) – November 2012
    • The Capitalized Cash Flow Method of the Income Approach
    • Forensic Accounting and Valuation Issues in Chapter 11 Bankruptcy
    • How Accountants Can Help in Receivership Situations
    • Minority Discounts and Control Premiums
    • Intellectual Property Issues in Litigation
    • Attaining Reasonable Certainty in Damages Calculations
    • Common Areas of Attorney Misunderstanding on Accounting, Auditing and Fraud Investigations
    • The Use of Forensic Tools in Divorce Engagements
    • Developing the Financial Opinion in Litigation: The Process of Legal Reasoning
    • Personal vs. Enterprise Goodwill – Where Are We and How Do I Deal with It?
    • Alternative Dispute Resolution Proceedings: Current Developments, Trends and Practical Tips
    • How Has the Dodd-Frank Whistleblower Rule Changed the Investigative Landscape?
    • The National Landscape of Civil Litigation Reform

Contact Chris:
e: chris@ebdcpa.com
p: 859.254.4427