Larry B Frost


Larry B. Frost first started working in public accounting over 30 years ago as a staff accountant with then Ernst & Ernst, now Ernst & Young. He worked with clients in a multitude of various industries including publicly traded bank holding companies, manufacturing companies (including the largest manufacturing company in Birmingham during that time), hospitals, wholesale grocers and insurance companies.  Larry also worked with small businesses.  He organized Ernst’s small business practice section in Birmingham and was the manager in charge of the section.  Larry annually taught numerous regional training classes for staff and senior accountants, and co-authored a national level training class in bank auditing for the Firm.

Larry left Ernst in 1983 and joined a newly formed small public accounting firm, which consisted of four partners and three staff people. The firm grew to over 40 members and was recognized numerous times by the Birmingham Business Journal as one of the top 10 public accounting firms in Birmingham.  Larry was the Partner in Charge of the Auditing Practice for the Firm, and oversaw the work on clients in government defense contracting, wholesale grocery, insurance, not-for-profit, healthcare and automobile industries.

Larry’s firm, Hardman Frost & Cummings, later Frost & Cummings, served audit clients, tax clients, and consulted in numerous areas including forensic accounting and as an expert witness in numerous areas of litigation, including before the federal tax court.

Larry was a shareholder in and served as CFO and Treasurer of a start-up manufacturing company in Birmingham for approximately 15 years. He developed for the Alabama Society of CPA’s and co-sponsored the first annual Accounting and Auditing Conference at Auburn University at Montgomery.  He served on and chaired the Allocations Committee, served as Treasurer for four terms, and was on the Board of Directors of the United Way of Central Alabama for over 25 years.

Larry retired in 2011 and moved to Houston Texas to be with his daughter and three of his grandchildren. He returned to Birmingham in 2016, and reentered public accounting in 2018.

Credentials and Recognitions:

B.S. in Accounting, Jacksonville State University

Certified Public Accountant, February 2

Member of American Institute of Certified Public Accountants

Named one of Birmingham’s Most Influential Business Leaders in 2009 by the Birmingham Business Journal

Named Who’s Who In Law & Accounting in 2010 by the Birmingham Business Journal

President and Treasurer of The Birmingham Chapter of CPA’s

President and Treasurer of the Birmingham Chapter of the National Association of Accountants

President and Treasurer of the Boys and Girls Club of Birmingham

President and Treasure of the Birmingham Association for Retarded Citizens

Treasurer, Vice President and President of the Birmingham Downtown Lions Club


Larry B. Frost