A native of Wisconsin, Halvorson graduated from the University of Wisconsin in Madison in 1930. Thereupon he began his career with Ernst & Ernst in Detroit. In 1954 he transferred to the national office of the firm in Cleveland and remained there until he retired in 1972. Modest and self-deprecating, he was the firm\u27s principal technical partner, representing Ernst & Ernst on prominent professional accounting and auditing committees. As a member of the AICPA Committee on Accounting Procedure (1956-59), the Committee on Auditing Procedure (1963-65), and the Accounting Principles Board (1966-73), Halvorson had considerable influence on accounting policy. A loyal pragmatist, he espoused Ernst & Ernst\u27s views on those professional committees, which are clearly reflected in his dissents from, and qualified assents to, accounting opinions issued by the Accounting Principles Board
