Don Bays, CPA, ABV, CVA, CFF
Don Bays is a Director of Henry & Horne’s Valuation and Forensic Services Group. He has 39 years of experience in public and private accounting, including eight years with a national CPA firm in Los Angeles and Phoenix, four years as Director of Internal Audit for a Fortune 500 company with $700 million in annual sales, three years as vice president and controller for a $300 million public company, and 11 years with the second largest local CPA firm in Arizona where he served as Director of the firm’s Audit Services Division from 1984-1988. Don is a Certified Valuation Analyst, and has performed business valuations for a variety of businesses since the mid-1980’s. Before he became an accounting professional, Don spent six years in law enforcement as a police officer and detective with the Tucson Police Department. Since 1984, he has testified as an expert witness on numerous civil cases including those involving insurance fraud, contract disputes, lost earnings, accountants’ and lawyers’ professional liability, and property settlement matters in marriage dissolutions.
Don has written articles for the Journal of Accountancy, and CPA Journal, and has contributed numerous writings to the newsletters of the Arizona Society of CPAs and the Arizona State Board of Accountancy. He has lectured extensively on business valuation concepts and lost earnings calculations to business owners, bankers, attorneys, and CPAs.
In August 1999, the Arizona Society of CPAs named Don as a recipient of its distinguished Life Membership Award. Don was also a member of the Arizona State Board of Accountancy from July 2002 to June 2007, and served as the Board’s President from July 2006 to June 2007.
Education
Affiliations
Member of the Arizona State Board of Accountancy, July 2002 to June 2007 term
Chair, CPA Mobility Joint Task Force of the Arizona State Board of Accountancy and the Arizona Society of CPAs, February to December 2007
Member of the Arizona Society of CPAs, current
President of the Arizona Society of CPAs, 1985-86
Member of the American Institute of CPAs, current
Member of the Governing Council of the American Institute of CPAs, 1986-87
Editor of the Arizona State Board of Accountancy Newsletter, 1985-2002
Investigator for the Arizona State Board of Accountancy, 2001-2002
Member of the Board of Trustees of the CPA Foundation for Education and Research, 1991-1996
President of the CPA Foundation for Education and Research, 1992-93
President of the Arizona State University Accounting Circle Board of Directors, 1990-91
Member of the Institute of Business Appraisers, current
Member of the National Association of Certified Valuation Analysts, current
Member of the Standards Committee of the National Association of Certified Valuation Analysts, 1998-2002