Tracy W.


Principal | CPA



"Improving the reliability of information leads to more informed decisions and reduces business risk."

- Tracy Harding, Principal

Working statewide and locally with clients on risk management and compliance issues

Tracy is currently a member of the Auditing Standards Board—AICPA’s senior committee that issues auditing, attestation, and quality control statements, standards and guidance to CPAs for nonpublic company audits. In addition to his national role, Tracy was a member of the committee that drafted the State of Maine's Uniform Accounting and Auditing Practices for Community Agencies (MAAP III) regulations.

He is also on the Maine Legislature's MAAP advisory committee and serves as the chair of the Maine Board of Accountancy, which regulates licensing for all CPAs in the state.


Tracy is BerryDunn's Director of Quality Assurance. In this role, he coordinates the firm’s audit and accounting technical resources.

Experience Highlights:

Tracy helps clients with a variety of issues including:

  • Audits of financial institutions, commercial entities, not-for-profit organizations and employee benefit plans
  • SEC and other regulatory filings
  • Assistance with complex accounting issues



Tracy is a regular presenter at several technical and industry seminars for clients, including sessions for financial institutions, internal auditors and commercial lenders. He also presents at sessions sponsored by the following organizations:

  • Risk Management Association 
  • Independent Schools Association of Northern New England
  • Maine, New Hampshire, and Vermont Bankers Associations 
  • Institute of Management Accountants

Memberships and Committees:

  • Auditing Standards Board (ASB) 
  • Regulatory Response Committee of the National Association of State Boards of Accountancy
  • American Institute of Certified Public Accountants (AICPA)
  • AICPA Risk Assessment Audit Guide Task Force (Past Member)
  • Maine Society of CPAs
  • Institute of Management Accountants, Bangor-Waterville, past president
  • Maine Board of Accountancy, Chair

Community Service:

  • United Way of Eastern Maine, Board of Directors, past treasurer, current finance committee member
  • Penobscot Community Health Center, Board of Directors, Past Treasurer


  • CPA