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David Fraser, JD, MBA, CPA


Dave Fraser is a partner in Aprio’s Charlotte office in North Carolina specializing in international, national and multi-state tax matters for partnerships and corporations. He commonly assists companies with complex transactions including transfer pricing and corporate structure. Dave also has significant experience advising high-net worth individuals and over his 20-year career in public accounting, has developed a unique approach for the transfer of wealth from high net worth individuals to their heirs while minimizing estate, income and gift taxation.

Dave holds his Juris Doctorate (JD) degree from Albany Law School and his unique background as both a CPA and attorney, enables him to provide comprehensive strategic advice to clients on state and local tax matters to reduce their tax exposure.

An avid researcher, Dave is always at the forefront of tax regulations through diligent monitoring and analysis of emerging legislation, regulations, cases and rulings, allowing him to serve as a technical resource and tax researcher for the firm.

Dave received his Bachelor of Science in Accounting from State University of New York at Fredonia, his Masters in Business Administration from Union College and his JD from Albany Law School. He is a member of the American Institute of Certified Public Accountants, North Carolina Association of Certified Public Accountants and American Bar Association.