Randall Dunham graduated from West Virginia Wesleyan College with a B.S. in Business Administration
and a minor in Economics. In his senior year he was the West Virginia Division II co-champion in tennis.
After undergraduate school he taught high school while pursuing an MBA at the University of Southern
Maine. Nothing prepares you for explaining complex issues in court testimony like teaching algebra to
high school students.
After graduating with his MBA, Mr. Dunham went to work for Ernst & Ernst, a big 8 accounting firm
(now Ernst & Young One of the big 4). At Ernst & Ernst, like any of the big accounting firms you learn
accuracy, efficiency, communication skills and professionalism fast and thoroughly. Two months after
joining Ernst & Ernst, Mr. Dunham passed the CPA exam in his first sitting, which only about 10% of CPAs
accomplish.
Mr. Dunham later worked for Cummings, Lamont & McNamee, CPAs and at different times served as the
firm’s Tax Partner, Personnel Partner and Marketing Partner. During his 20+ years with Cummings,
Lamont, Mr. Dunham began to specialize in Business Valuation and Financial Forensics. This included
obtaining the Certified Valuation Analyst (CVA) designation awarded by the National Association of
Certified Valuation Analysts. Later, the American Institute of Certified Public Accountants (AICPA)
offered the Accredited in Business Valuation (ABV). After completing coursework, a case study and an
exam, Mr. Dunham was in the very first group to earn the ABV.
As an ABV, Mr. Dunham often became involved in legal matters including divorces, dissenting
shareholder actions, etc. As litigation became a larger part of his focus, he also began work in business
lost profits and lost earnings as a result of personal injury. Consequently, When the AICPA offered the
professional Certification in Financial Forensics (CFF), Mr. Dunham, after completing coursework, a case
study, and an exam, obtained that designation.
For the last five years Mr. Dunham has limited his practice to expert forensic economic analysis and
business valuation as a member of Dunham & O’Keefe, LLC. The cases that Dunham & O’Keefe deal with
have been split approximately 50/50 between being hired by defense and plaintiff. Mr. Dunham and his
partner, Laura O’Keefe, have worker together on litigation matters many years going back to their days
at Cummings, Lamont. Every matter is worked on in a collaborative manner assuring that
analysis in accurate and that economic theories used are relevant and properly employed.
