Profile. Education and Accreditations. Experience

Transcription

1 HORNE LLP Fraud, Forensic & Litigation Services Voice Fax Perkins Rowe, Suite 610 Building G Baton Rouge, Louisiana Profile Partner in the fraud, forensic and litigation services group of HORNE LLP, a regional CPA and consulting firm. Qualified as an expert in accounting, fraud, and lost profits in federal and state courts in both criminal and civil matters. Trial experience includes expert testimony for both plaintiffs and defendants. Representative cases include assertions of breach of contract, fraud, business interruption, marital dissolution, insurance defense and others in a wide variety of industries. Extensive experience managing numerous bankruptcy engagements including document management, asset identification, and valuation determination; led multiple teams in analyzing financial statement impact of numerous transactions involving special purpose entities, joint venture structures, FAS 125/140 structures, related party and various other technical accounting and finance issues for unsecured creditors committee in a high-profile bankruptcy. Significant experience in compliance, consulting, planning, and financial reporting. Strong financial accounting background gained through both prior internal accounting positions and internal audit engagement experience. Designations in litigation support and internal auditing include credentials as Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants, Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners, and Certified Internal Auditor (CIA) by the Institute of Internal Auditors. Education and Accreditations Certified in Financial Forensics (CFF) Certified Fraud Examiner (CFE) Certified Internal Auditor (CIA) Certified Public Accountant (CPA) Master of Science, Accounting/Internal Auditing Louisiana State University Bachelor of Science, Accounting Louisiana State University Experience Partner, HORNE LLP Baton Rouge, Louisiana to Present Associate Director, Postlethwaite & Netterville, APAC Baton Rouge, Louisiana to 2010 Accounts Receivable Supervisor, Cox Communications, Inc Baton Rouge, Louisiana Senior Consultant, Ernst & Young, LLP New Orleans, Louisiana to 2005 Staff Auditor, PricewaterhouseCoopers, LLP New Orleans, Louisiana to 2001

2 Professional Memberships and Affiliations Louisiana Society of Certified Public Accountants (LSCPA) American Institute of Certified Public Accounts (AICPA), Forensic and Valuation Services Section Member Institute of Internal Auditors Association of Certified Fraud Examiners (ACFE), Baton Rouge Chapter Past President Publications Various contributions to The Examiner online blog beginning in 2015 Fraud Threatens Contractors in Slow Economy, Construction News, May 2012 Are You Being Swindled? Fraud in Law Firms, Around the Bar, Baton Rouge Bar Association, September 2010 Presentations Fraud is Here to Stay, LBA s Human Resource and Security Conference, July 2015 Fraud Under Your Nose, MS Young CPA Society, May 2015 Emotional Impact of Fraud, AICPA Real Estate Conference, November 2014 Financial Fraud and Risk Considerations, AICPA Edge Conference, August 2014 Using Data Analytics in Auditing and Financial Management, Jackson Association of Government Accountants Spring Conference, May 2014 (co-presenter) Fraud Under Your Nose, Institute of Internal Auditors, St. Louis Chapter, April 2014 Passion Breeds Growth: Using Your Strengths to Bring In Business, Louisiana Society of CPAs Women s Leadership Summit, January 2014 Fraud in Real Estate, AICPA Real Estate Conference, November 2013 Fraud Is Everywhere, Even in Insurance, Insurance Accounting and Systems Association, Mid-South Chapter, October 2013 Procurement Fraud in Government, Louisiana State University s Annual Fraud Conference, July 2013 Fraudsters Are Everywhere... Even in Insurance, Professional Insurance Agents of Louisiana, July 2013 Fraud in Credit Unions, Louisiana/Mississippi Supervisory Committee Conference, June 2013 How to Identify and Mitigate Fraud and Technology Risks, Louisiana Bankers Association s CFO Conference, May 2013 Does Fraud Scare You? Mississippi Society of CPAs Accounting and Assurance Annual Conference, May 2013 Fraud Under Your Nose and Ethics for the Decisions that Aren t Dilemmas, Institute of Internal Auditors, Jackson, Mississippi Chapter, February 2013 Fraud Challenges, Mississippi Society of CPAs Annual Valuation and Litigation Services Workshop, November 2012 Risky Business: Building Partnerships to Fight Fraud, Louisiana Society of CPAs Baton Rouge Chapter, October 2012 Fraud in Not-for-Profits, Louisiana/Mississippi Association Executives Joint Annual Conference, October 2012 Page 2 of 5

3 Presentations (continued) Fraud Challenges, Louisiana State University s Certified Internal Auditors Alumni Training Program, September 2012 Fraud in All Processes, HORNE LLP internal training, June 2012 Fraud Under Your Nose, Institute of Internal Auditors Baton Rouge Chapter, May 2012 Ethics for the Decisions that Aren t Dilemmas, Louisiana State University s Certified Internal Auditors Fraud Seminar, March 2012 Fraud: The More Things Change, the More They Remain the Same, National Association of Tax Preparers Louisiana Chapter Annual Meeting, December 2011 Construction Site: A Fraudster s Playground, 2011 HORNE Construction Forum, December 2011 Fraudsters Want Money and Banks Have It, 2011 HORNE Bankers Forum, September 2011 Governmental Fraud, Louisiana State University s Fraud and Forensic Conference, July 2011 Fraud in Not-for-Profits: The More Things Change, the More They Remain the Same, Louisiana Society of CPAs Not-for-Profits Workshop, July 2011 Building a Fraud Practice for Tomorrow, ACFE Annual Conference, June 2011 Is Your Business Haunted by Fraudsters? Ole Miss Accounting Symposium, April 2011 Fraud in Colleges and Universities: The More Things Change, the More They Remain the Same, Louisiana College and University Auditors Annual Conference, March 2011 The Legal and Financial Ramifications of Louisiana Senate Bill No. 218, La. R.S. 9:4815 (The Retainage Escrow Requirement), Phelps Dunbar and HORNE joint presentations, January 2011 Are You Being Swindled? Fraud in Law Firms, Baton Rouge Bar Association and Lafayette Bar Association, December 2010 Forensic Accounting: The Relationship between Attorney and Financial Expert, Baton Rouge Bar Association December 2010 (co-presenter) Annual Guest Lecturer for Louisiana State University s Accounting Department Fraud in Construction, Construction Financial Management Association s 2010 Joint Louisiana Conference, August 2010 Fraud in the Numbers, Louisiana State University s Annual Fraud Conference, July 2010 (copresenter) Risk Assessments on Information Security, Louisiana Bankers Association s Annual Human Resource and Security Conference, July 2010 (co-presenter) Fraud Red Flags: A/P, Louisiana Society of CPAs Baton Rouge Chapter s Business and Industry Day, May 2010 Fraud Warning Signs in a Troubled Economy, The University of New Orleans Energy Accounting and Technology Conference, May 2009 Organization, Association of Governmental Accountants, Baton Rouge Chapter, Annual Conference, December 2008 Page 3 of 5

4 Presentations (continued) Organization, Public Risk Management Association Annual Conference, December 2008 Forensic Accounting/Fraud, IASA Annual Conference, October 17, 2008 Organization, The Louisiana Society of CPAs Annual Controllers Workshop, April 2008 Building Tomorrow s Tools Today, Louisiana State University s Annual Fraud Conference, July 2007 Internal Control: Putting a Lock on Fraud, Louisiana Society of CPAs Annual Controllers Workshop, December 2006 Deposition and Trial History 2015 Elizabeth Patrick v. Ricky Patrick. In the 18 th Judicial District Court, State of Louisiana. Deposition and Trial Trace funds related to the purchase of two cashier s checks and analysis of records related to ownership interest in a company LIFT (Louisiana Institute of Film Technology), LLC and Louisiana Department of Economic Development. In American Arbitration Association, Commercial Arbitration Tribunal. Arbitration Analysis of complex financial transactions to assess the economic substance of transactions with regard to movie production tax credits State of Louisiana v. Monique Kitts and Karl Howard. In the 18 th Judicial District Court, State of Louisiana. Trial Financial analysis related to second degree murder charges In Re: Charles Joiner. Louisiana Attorney Disciplinary Board Hearing, State of Louisiana. Hearing Investigate settlement receipts, client disbursement, and trust account records State of Louisiana v. Mary Douglas. In the 18 th Judicial District Court, State of Louisiana. Trial Financial analysis related to second degree murder charge McReynold Wells v. State Farm Fire and Casualty Company. In the United States District Court, Eastern District of Louisiana. Deposition and Trial 2013 Kostmayer Construction, LLC v. Impala Warehousing (US), LLC. In the United States District Court, Eastern District of Louisiana. Deposition Potential economic damages related to construction contract dispute Keisha Desselle, et al. v. Acadian Ambulance Service, Inc. In the 12 th Judicial District Court, State of Louisiana. Deposition and Trial Data analysis and potential claim quantification related to class action. Page 4 of 5

5 Deposition and Trial History (continued) 2012 J. Patrick, Inc., Machine, Pump and Fabrication v. Ricky Patrick. In the 18 th Judicial District Court, State of Louisiana. Court Fraud and forensic accounting Sugar Hill, LLC v. United States of America. In the United States Court of Federal Claims. Deposition and Trial Lost profits related to alleged property damage Eric Holt v. State Farm Fire & Casualty Co. In the United States District Court, Eastern District of Louisiana. Deposition 2010 James and Amber Knight v. State Farm Fire & Casualty Co. In the 19 th Judicial District Court, State of Louisiana. Deposition and Trial 2009 Brent G. Joundot v. Southern Steel & Supply Company, et al. In the 18 th Judicial District Court, State of Louisiana. Court Lost profits and extra expenses incurred as a result of an auto accident Patrick E. Phillips, Jr. d/b/a Phillips Seafood and Atchafalaya Processors, Inc., Individually and as representative of all persons similarly situated v. G & H Seed Company, et al. In the 27 th Judicial District Court, State of Louisiana. Deposition Lost profits related to aquacultural crop damage. Page 5 of 5