Carol W. Carden, CPA/ABV, ASA, CFE Principal Carol Carden is a Principal with PYA, and provides business valuation and related consulting services to a wide variety of business organizations, primarily in the healthcare industry. Ms. Carden’s primary areas of expertise are in finance, valuation, managed care and revenue cycle operations for healthcare organizations. She has performed appraisals of businesses and securities for a wide variety of purposes such as mergers, acquisitions, joint ventures, management service agreements and other intangible assets. She is also a nationally-recognized speaker and writer on healthcare valuation topics. In addition to being a Certified Public Accountant, she has also earned the Accredited in Business Valuation (ABV) credential from the American Institute of Certified Public Accountants, the Accredited Senior Appraiser (ASA) credential from the American Society of Appraisers and the Certified Fraud Examiner (CFE) credential from the Association of Certified Fraud Examiners. She is the former Chair of the Executive Committee for Forensic and Valuation Services and former Chair of the Business Valuation Committee for the AICPA, was Chair of the 2010 National AICPA Business Valuation Conference and was on the planning committee for the 2011 AICPA National Healthcare Conference. She was inducted into the Business Valuation Hall of Fame of the AICPA in 2013.