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Charles Wilhoite

Charles Wilhoite, CPA photo

Charles Wilhoite, CPA Managing Director

Charles Wilhoite is a managing director of Willamette Management Associates. He is also national director of the firm’s tax-exempt entity and health care services practice.


Charles has performed the following types of valuation assignments: merger and acquisition valuations, post-acquisition purchase price allocations, business and stock valuations, ad valorem property tax valuations, forensic analyses, employee stock ownership plan (“ESOP”) feasibility studies and employer stock valuations, and economic damages calculations.

Charles also has particular expertise in the valuation and economic analysis of professional practices, with a heavy concentration in the health care field. He has testified throughout the country with regard to valuation and economic issues across a variety of industries, including a wide variety of health care-related matters.

Charles has estimated the value and/or remaining useful life for the following types of intangible assets: bank customers (credit card, deposit, loan, and trust), certificates of need, computer software, customer relationships, employment contracts, favorable leases, franchise agreements, going concern, goodwill, medical charts and records, noncompete covenants, patent applications, royalty agreements, trade names, trademarks and service marks, and trained and assembled workforce.

Previous Experience

Before joining Willamette Management Associates, Charles was a senior auditor for KPMG, an international accounting and consulting firm. At KPMG, Charles specialized in audits in the following industries: automobile, banking and financial institutions, government, health care, lumber, manufacturing and construction, retail, and real estate.


  • Bachelor of Science, accounting, Arizona State University
  • Bachelor of Science, finance, Arizona State University

Professional Affiliations

  • Certified Public Accountant (“CPA”)—Oregon State Society of Certified Public Accountants
  • Accredited in Business Valuation (“ABV”)—American Institute of Certified Public Accountants
  • Certified in Financial Forensics (“CFF”)—American Institute of Certified Public Accountants
  • Accredited Senior Appraiser (“ASA”)—American Society of Appraisers (Business Valuation)
  • Certified Management Accountant (“CMA”)—Institute of Management Accountants
  • Certified in Financial Management (“CFM”)—Institute of Management Accountants
  • Chartered Global Management Accountant (“CGMA”)—American Institute of Certified Public Accountants
  • Certified Business Appraiser (“CBA”)—National Association of Certified Valuators and Analysts
  • Certified Valuation Analyst (“CVA”)—National Association of Certified Valuators and Analysts
  • Certified Fraud Examiner (“CFE”)—Association of Certified Fraud Examiners

Charles is also a member of the Oregon Society of CPAs, the ESOP Association, and the American Health Lawyers Association. Charles served as the conference chairperson for the American Society of Appraisers 20th Annual Advanced Business Valuation Conference. Charles previously served as a member of the AICPA ABV Credential Committee, the AICPA FVS 2013 Conference Planning Committee, and the ASA’s Health Care Special Interest Group (“HSIG”) subcommittee.

Charles serves/served on the following boards of directors:

  • Oregon Health & Science University, Past Chair
  • Oregon Health & Science University Medical Group
  • The Portland Business Alliance, Past Chair
  • The Portland Development Commission, Past Chair
  • Oregon Children’s Foundation – SMART, Past Chair
  • The Urban League of Portland, Past Chair
  • Jesuit High School
  • Portland State University Foundation
  • The Nature Conservancy, Chair
  • The Oregon State Bar
  • Meyer Memorial Trust, Past Chair
  • U.S. Bank of Oregon
  • Federal Reserve Bank Economic Advisory Council – 12th District
  • Federal Reserve Bank of San Francisco – Portland Branch, Chair
  • Legacy Health, Chair
  • PacificSource Health Plans
  • Metal Toad Media
  • NW Natural

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