Nathan DiNatale


“Try not to become a man of success. Rather become a man of value.”

Nathan DiNatale

Nathan leads SC&H Capital’s Valuation Advisory practice. With more than 24 years of accounting, financial reporting, and valuation experience, Nathan specializes in dispute advisory, expert witness testimony, and business valuation, including:

  • Business Combinations (ASC 805)
  • Goodwill impairment analysis (ASC 350)
  • Estate and trust valuations
  • Corporate stock option valuations (409A and ASC 718)
  • Collaborative valuation in marital dissolution and business disputes

Nathan has a track record of providing organizations with quality insights and opinions to ensure accurate reporting, preserve business value, and enhance planning and decision making.

As an expert in Fair value, he works hand-in-hand with clients and their auditors in determining Fair Value Measurements for financial reporting, providing insight into best practices and financial statement matters.

He has served as an expert witness, and has testified in both depositions and court on various cases involving real estate transactions, accounting matters, family law, economic damages, contract disputes, theft of trade secrets, and valuation issues.  He has been recognized by the court as providing logical results in his testimony.

As a seasoned valuator, Nathan frequently prepares valuations for Estate and Gift purposes and has provided audit defense in negotiations with the Internal Revenue Service in support of his positions.

Nathan was awarded the Special Chairman’s Award for outstanding service and leadership by the Forensic & Valuation Services Committee of the Maryland Association of CPAs. He was also awarded the AICPA Business Valuation Volunteer of the Year in 2014.

In addition, he was named the American Institute of CPAs Accredited in Business Valuation (ABV) Champion for Maryland. As part of this role, Nathan serves as the local contact for promoting the ABV credential, sharing ideas and resources with CPAs and the valuation community.

Nathan also serves as the incoming Chairman of the AICPA’s Business Valuation Committee for the 2016-2017 term.   He has been highly active with the committee since 2012.  In addition, He has also served on the AICPA’s FLS Conference planning committee since 2014, where he provides thought leadership on hot topics and speaker suggestions for the annual conference.

Nathan has published articles in various technical journals, and has presented at conferences and webinars on business valuation and fair value reporting.

Nathan has been designated as an Expert Witness in the following Jurisdictions:

  • Circuit Court for Anne Arundel County
  • Circuit Court for Howard County
  • Circuit Court for Montgomery County
  • Circuit Court for Prince George’s County
  • American Arbitration Association

In his spare time, Nathan enjoys woodworking, weight training and outdoor activities.

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