Forensic Accounting and Fraud Investigation

Meet the instructors

 

Course 1: Forensic Accounting and Legal Elements of Fraud


James T. Schmid provides economic and damage analysis as an expert witness and litigation support consultant. He also provides fraud investigation services for property and financial statement fraud. He is a licensed CPA, a Certified Fraud Examiner and has passed the American Institute of Certified Public Accountants (AICPA) Advanced Business Valuation exam.

Jim’s background includes both industrial engineering and accounting/finance, and he uses both disciplines in his approach to evaluating damages. Additionally, he has acted as technical reviewer for the popular college accounting textbook, Accounting Principles, and has authored chapters for four books on construction.

Jim has served as an arbitrator for disputes involving construction costs and post acquisition adjustments and has testified in cases on lost profits, construction costs, post acquisition adjustments, asbestos damages, and patent and trademark values. He has conducted fraud investigations for SEC listed companies, closely held companies and government entities.


Education

Jim earned a B.S. Engineering at Oakland University in Rochester, Michigan (1974) and an MBA from the University of Michigan in Ann Arbor, Michigan (1978)


Affiliations

Jim is a licensed Certified Public Accountant in Michigan and Illinois, and a member of American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants. He is also a Certified Fraud Examiner and a member of the Association of Fraud Examiners.
 

Course 1: Forensic Accounting and Legal Elements of Fraud


David W. Centner is a member of Clark Hill's Litigation Practice Group. David works in the Grand Rapids office where he specializes in litigation, with a focus on commercial litigation, including complex commercial disputes, copyright, domain name and other intellectual property matters, business torts, creditor's rights and bankruptcy.

Originally from Grosse Pointe Park, Michigan, Mr. Centner graduated from the University of Michigan with a Bachelor of Science degree in mathematics. He earned his law degree from Indiana University School of Law in Bloomington, Indiana. During law school, Mr. Centner was an Associate Instructor at Indiana University where he taught undergraduate mathematics.

Mr. Centner currently serves as a member of the Litigation Section Council for the State Bar of Michigan. He is a member of the Grand Rapids Bar Association, the Federal Bar Association, the State Bar of Michigan, and the American Bar Association. Mr. Centner is admitted to practice before all Michigan state courts, the United States District Court for the Western and Eastern Districts of Michigan, the United States Court of Appeals for the Sixth Circuit, and the United States Supreme Court. Mr. Centner has also handled arbitration matters before the American Arbitration Association, the National Association of Securities Dealers, the National Arbitration Forum, and the World Intellectual Property Organization. He is a member of the Board of Managers of the David D. Hunting YMCA of Greater Grand Rapids, and he has been active in the Boy Scouts of America. In April 2008, Mr. Centner was named 2008 Legal Professional of the Year by NALS of West Michigan, an association for legal professionals.


Education

B.S. –  University of Michigan, 1986
J.D. –  Indiana University School of Law, 1989


Memberships

 

Course 2: Fraud Examination


Rod Crawford is a founding member of Crawford & Winiarski, a CPA firm specializing in the practice of forensic accounting, economic damages analysis in complex commercial disputes, business valuation, financial fraud investigation and creditor representation in corporate insolvency situations. The firm also provides consulting services in data management and transactional database analysis projects.

Rod has led over 150 engagements involving his testimony in deposition, trial and alternative dispute resolution settings as an expert in accounting, business economics, financial and operational analysis, financial fraud investigation, determination of economic damages and business valuation.


Education

Central Michigan University, Bachelor of Science in Business Administration Summa Cum Laude, 1977, Accounting, Business Administration and Economics. Post-graduate course work on Damages Analysis, Business Valuation and Statistical Analysis through the University of Chicago Graduate School of Business.


Professional Certifications and Affiliations

 

Course 3: Fraud Investigation Techniques


Erik H. Lindquist founded Lindquist & Associates, LLC in the fall of 2003 to provide a resource for clients who are in need of expert assistance in addressing their fraud prevention and examination needs. He is also an adjunct professor of accounting at Lansing Community College where he teaches fundamentals of accounting and fraud examination, investigation and prevention.


Certified as a Fraud Examiner by Association of Certified Fraud Examiners in March 2004, Erik has met the stringent set of criteria established by the ACFE's Board of Regents. The successful completion of the Uniform CFE Examination requires extensive knowledge of criminology, legal issues of fraud, examination and financial statement audit, and transaction analysis.


Education and Experience

Erik H. Lindquist received his BS in Accounting from George Mason University in 1982 and launched his career in the corporate accounting world quickly thereafter. He has 25 years experience as a financial executive, including executive directorships of companies with annual revenues in excess of 15 million dollars.


Memberships

 

Course 4: Fundamentals of Computer Fraud & Investigation


Harry Megerian worked for the U.S. Treasury Department, IRS-Criminal Investigation Division for twenty-nine years as a Special Agent, consisting of seventeen years as a Management Official and the last three years as a Computer Forensic Specialist, before his retirement. During his tenure with the Criminal Investigation Division, Mr. Megerian worked and oversaw large-scale financial and criminal tax investigations, as well as large-scale money laundering investigations. His experience and expertise with financial analysis, analysis of corporate books and records, and investigative knowledge and experience culminated in various Federal trials and convictions. His litigation support expertise is the direct result of his hours of trial preparation with the U.S. Attorney’s Office and testimony before Grand Juries and Trial Juries in Federal District Court.

Mr. Megerian’s years of investigative and computer experience lead the way to his training and experience as a Computer Forensic Specialist for the Criminal Investigation Division. During his tenure, he conducted over several-dozen computer forensic examinations, consisting of data retrieval, restoration and decryption, both in the field and in the laboratory. He was responsible for the coordination of several very large operations, involving numerous Computer Investigative Specialists from around the country.
Mr. Megerian has served on the Advisory Board for the National Security Institute of Eastern Michigan University, now known as CeRNS-The Center for Regional and National Security, as well as the Advisory Board for the U.S. Secret Service creation of the Michigan Electronic Crimes Task Force, in conjunction with Walsh College-A Center of Excellence in Computer Security and Cyber Crimes. He is also a member of the United States Secret Service Michigan Electronic Crimes Task Force.


Associations


Mr. Megerian currently holds a Private Investigator’s License through the State of Michigan.

 

 
 

 

 

 

James T. Schmid

CPA, CFE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
David W. Centner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rodney L. Crawford

CPA-ABV, CFE, CIRA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Erik H. Lindquist

CFE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Harry Megerian