Trainer, Wright, & Paterno is a public accounting firm initially servicing the Tri-State area of West Virginia, Kentucky, and Ohio before expanding to serve clients across the US. The firm is located in downtown Huntington, West Virginia, just a few blocks from Marshall University. It was founded in 1972 by Donald E. Trainer and Charles William Wright, although history extends back well beyond 1972. During the course of the last forty plus years, Trainer, Wright, and Paterno has established one of the best reputations for an accounting firm in the State of West Virginia, the region, and the nation.

As 2016 presents new challenges to both the accounting industry our clients we are excited to announce our newest division, TW&P Consulting. Our hope is to bring new, innovative and effective accounting products to the markets we serve.



We are members of the Private Company Practice Section (PCPS) of the American Institute of Certified Public Accountants. Our professional staff has the experience, the knowledge, and the capabilities to meet our clients' needs as they occur. While our clients are both large and small, our services are always individualized. Our professional objective is to provide the finest quality services on a timely basis. We endeavor to build a warm relationship which continues throughout the year, rather than an association limited to year end contact. We provide the expertise of a large firm combined with the personal relationship of a small firm.


Statement on Quality

As a firm, we recognize that our principal responsibility is to our clients. Our business is to help our clients produce at their maximum potential for growth and profitability. We have as an overriding objective the provision of high quality audit, accounting, tax, and management advisory services to clients in the best professional manner. Our partners and staff are expected to comply with this statement of philosophy in order to achieve that objective.

We value our reputation for quality services and believe that reputation is the basis on which we attract new clients and continue to build our practice for the future. The value of our services is, to a large degree, dependent on the public perception of our integrity and objectivity. If the public were to doubt our integrity of objectivity, our competence or professional care as a result of our work for a given client, the value of our services to that client, to all other clients, and to the public at large would be compromised. 


Client Acceptance

Just as our clients are selective in their choice of CPA firms, Trainer, Wright, & Paterno is selective in accepting clients. Our responsibilities to existing clients and to the public demand that we consider the appropriateness of client relationships and that we carefully consider the nature of services we are asked to provide. We then assess our ability to provide those services in a quality manner in conformity with all relevant professional standards, yet assess the value and the timeliness of these services.


Fee Structure

We are committed to rendering value for our fees and believe our clients should have a reasonable basis for making that judgment for themselves. We carefully evaluate the services we are asked to provide and the factors such as the nature of control systems and procedures that will affect the costs we expect to incur in providing such services before we inform present and potential clients of the fees we estimate those services will entail.


Engagement Structure

Trainer, Wright, & Paterno has two divisions. One division is under the namesake in which we provide traditional accounting products and services. The other division is TW&P Consulting in which we provide our less traditional accounting services. We will clearly communicate to all clients in advance of any signed engagements which division is more suitable to their situation and engagement.