Richard A. Macfarlane, 39, a partner in M.B. Hariton and Company, an accounting firm here, died of congestive heart failure Tuesday at the George Washington University Hospital. He lived in Potomac.

Mr. Macfarlane, who was born in Pottsville, Pa., grew up in Nyack, N.Y., and moved to Washington in 1952. He lived in New Carrollton before moving to Potomac in 1980.

He was a graduate of Gonzaga College High School and the Business Administration School of Georgetown University. He became a certified public accountant in 1965.

Mr. Macfarlane joined the M.B. Hariton firm in 1963 and became a partner in 1969. In addition to working with clients, he served as head of the company's auditing and accounting department and was involved in the staff training program.

He was a member of the D.C. Institute of C.P.A.s and served as chairman of its Accounting Principles Committee. He was also a member of the American Institute of C.P.A.s and was active in the development of auditing standards.

Mr. Macfarlane was a volunteer of the men's club of St. Mary's Catholic Church in Landover Hills from 1975 to 1980 and was a member of St. Bartholomew's Catholic Church in Bethesda at the time of his death.

He was a member of the Hoop Club at Georgetown University and had helped organize the Annual Awards Banquet of the Touchdown Club for the last 10 years.

Survivors include his wife, Felicite, of Potomac; his parents, Francis A. and Mary Katherine, of Kensington; three sisters, Ann, of Boston, Mary Kay, of Kensington, and Susan Donovan of Dallas; and two brothers, the Rev. John, of Burtonsville, and Terry, of Silver Spring.