Picture of Seth McDaniel

Seth McDaniel, Managing Partner, joined Frazier & Deeter, LLC in 2004. He brings over 22 years of public accounting experience and joined the firm after leaving the Public Company Accounting Oversight Board (PCAOB) where he served as an Associate Director. His areas of specialty include working with large and middle market companies in the public and private sector.

Seth’s credentials will lend credibility for F&D clients, as the rules affecting public companies slowly translate into more fiscal responsibility in the private arena. His experience includes working with the service, technology, healthcare, real estate, and financial institution industries.

His career began at KPMG, where he worked until 1997 when he left to work on a specialized IPO transaction for a Georgia company. Also, before participating in the first inspections in the history of the PCAOB, he worked at Deloitte & Touche for several years.

At the PCAOB, Seth helped to develop the accounting practice inspection program that is in place today. Other responsibilities were to oversee the nationwide inspection of a Big 4 firm as well as several small firms. He also was instrumental in the evolution of the small firm inspection program. Most recently in 2004, he was the first person promoted within the PCAOB inspections division to Associate Director, making him the youngest Associate Director in the organization’s history.

Professional and Civic Organizations

  • Georgia Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
  • Metro Atlanta Board of Directors
  • Trinity Presbyterian Church
  • Trinity Early Learning Center – Board of Directors
  • Ansley Golf Club – Member


  • Bachelor of Business Administration, Rhodes College, Memphis, Tennessee