Fraud - Micro-Credential Program - Jan. 9th 2023 Start Date

David L. Cotton, CPA, CFE, CGFM Related Seminars and Products

Dave Cotton is chairman of Cotton & Company LLP, Certified Public Accoun­tants, headquartered in Alexan­dria, Virginia.  The firm was founded in 1981 and has a practice concentration in assist­ing Federal and State government agencies, inspectors general, and government grantees and contractors with a variety of govern­ment program-related assurance and advisory services.  Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numer­ous other Federal and State organizations, programs, activities, and functions. 

Cotton & Company’s Federal agency audit clients have included the U.S. Government Accountability Office, U.S. Navy, U.S. Marine Corps, U.S. Transportation Command, U.S. House of Representatives, U.S. Capitol Police, U.S. Small Business Administration, U.S. Bureau of Prisons, Millennium Challenge Corporation, U.S. Marshals Service, and Bureau of Alcohol, Tobacco, Firearms and Explosives.  Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems.

Dave received a BS in me­chanical engineering (1971) and an MBA in management science and labor rela­tions (1972) from Lehigh University in Bethle­hem, PA.  He also pursued gradu­ate studies in accounting and auditing at the University of Chicago Graduate School of Business (1977 to 1978).  He is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM).

Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book) from 2006 to 2009.  He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide.  He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention. Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Gov­ernmental Accounting and Auditing Com­mit­tee and the Government Technical Standards Subcom­mittee of the AICPA Profes­sional Ethics Execu­tive Commit­tee.  Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide. 

Dave served on the board of the Virginia Society of Certified Public Accountants (VSCPA) and on the VSCPA Litigation Services, Professional Ethics, Quality Review, and Governmental Accounting and Auditing Committees.  He is a member of the Association of Government Accountants (AGA) and past-advisory board chairman and past-president of the AGA Northern Virginia Chapter and currently serves on the AGA Professional Ethics Board.  He is also a member of the Institute of Internal Auditors and the Association of Certified Fraud Examiners (ACFE).

Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. 

Dave has spoken frequently on cost accounting, professional ethics, and auditor fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit.  He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting), and has instructed for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts). 

Dave was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award (“presented to a CFE who has demonstrated outstanding achievement in the field of fraud examination …  based on their contributions to the ACFE, to the profession, and to the community”); AGA’s 2012 Educator Award (“to recognize individuals who have made significant contributions to the education and training of government financial managers”); and AGA’s 2006 Barr Award (“to recognize the cumulative achievements of private sector individuals who throughout their careers have served as a role model for others and who have consistently exhibited the highest personal and professional standards”).

Paul E. Coggins, JD Related Seminars and Products

Paul Coggins, JD, is a partner at Locke Lord LLP, where he co-chairs the firm’s national White Collar Criminal Defense and Internal Investigations practice. Paul served as the U.S. Attorney for the Northern District of Texas from 1993 to 2001 and as the president of the National Association of Former United States Attorneys from 2019 to 2021. He received his B.A. in Political Science from Yale University and both a B.A. and a Diploma in Law from Oxford University as a Rhodes Scholar, before graduating from Harvard Law School.

Paul is a former radio host, a published author, a frequent speaker, and is involved in numerous public service organizations. Paul’s most recent novel (The Eye of the Tigress) was released in August 2021. His third Cash McCahill book (Chasing the Chameleon) is due out next year.

Andi McNeal, CFE, CPA Related Seminars and Products

Director of Research

Association of Certified Fraud Examiners, Global Headquarters

Andi McNeal, CFE, CPA, is the Director of Research for the Association of Certified Fraud Examiners, where she oversees the development and production of educational materials related to the prevention, detection, and investigation of fraud. She is co-author of the ACFE Occupational Fraud: A Report to the Nations, a biennial report on the costs and effects of occupational fraud, as well several other anti-fraud benchmarking reports. She is a frequent speaker on anti-fraud and leadership topics, and she has authored numerous articles for publications such as the Journal of Accountancy, CPA Journal, Internal Auditor, and Fraud Magazine.
 
Prior to joining the staff of the ACFE, she worked as a Certified Public Accountant at a regional accounting firm in Jacksonville, Florida, where she performed audit, tax, and consulting services for small business clients. She holds a bachelor’s degree in accounting from Flagler College and a Master of Accountancy degree from the University of North Florida, and she is a past recipient of the Florida Institute of Certified Public Accountants’ Excellence Award.
 

Vincent M. Walden, CPA, CFE Related Seminars and Products

CEO

Kona AI

Vincent Walden, CPA, CFE, is CEO of KonaAI, specializing in forensic data analytics, continuous controls monitoring, anti-bribery & corruption analytics and compliance. His primary area of concentration is in providing leading technology and perspectives on both proactive compliance programs and reactive investigations and is 2022’s CFE of the Year by the Association of Certified Fraud Examiners.

Prior to leading KonaAI as their CEO, he was a managing director at Alvarez & Marsal, and a partner at Ernst & Young’s Forensic & Integrity Services Practice in Dallas, New York and Atlanta. Before EY, he worked at KPMG and Arthur Andersen. During his career, he also served as President and CFO of a privately-funded Internet company, which was subsequently sold to a Fortune 500 Company.

As an industry thought leader, Mr. Walden sits on Compliance Week’s Advisory Board and is featured in many publications including Internal Auditor Magazine, Compliance Week, Forbes, The Wall Street Journal, Harvard Business Review and The Economist. He is a regular columnist for FRAUD Magazine and writes about anti-fraud innovation. As part of COSO’s Anti-Fraud Task Force, Mr. Walden co-authored its “Fraud Risk Management Guide”, which was released in September 2016 and is being updated in 2022. He also hosts a bi-weekly podcast show, “The Walden Pond”, which focuses on compliance innovation and is an Adjunct Professor at Fordham Law School teaching on compliance technology & innovation.

Katherine Miller, JD Related Seminars and Products

Assistant

United States Attorney Northern District of Texas

Katherine Miller is an Assistant United States Attorney and Chief of the Economic Crimes and Public Corruption Section in the Dallas Office of the United States Attorney’s Office for the Northern District of Texas.  

She has handled primarily criminal white collar matters for over seventeen years as a federal prosecutor.  She previously served as an Assistant District Attorney in North Texas following several years of private practice at a Dallas firm.  She earned her undergraduate degrees from Southern Methodist University and her law degree from the University of Texas School of Law. 

Kevin M. Rockecharlie, CISA Related Seminars and Products

Principal

CohnReznick

Kevin M. Rockecharlie, CISA, is a former Partner/Principal of Information Technology Assurance Services for CohnReznick, LLP in Dallas, TX. Kevin has more

than 20+ years of experience providing assurance and consulting services to a wide range of industries working with both public and privately held companies.

Kevin’s expertise includes implementing technical accounting guidance such as ASC 606 (Revenue Recognition), implementing artificial intelligence in financial audits, configuration of financial systems, development of data analytics, evaluating and recommending cybersecurity controls as well as performing information technology audits. Kevin has held positions at Accenture, Protiviti, Alcatel-Lucent (Nokia) and Dell Computer.

Kevin graduated from Texas Tech University with a Bachelor of Business Administration in Management Information Systems. He also holds a Master of Science in Accounting and Information Management as well as a Master of Business Administration.

Arthur Werner Related Seminars and Products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

Allison M. McLeod, LL.M., CPA Related Seminars and Products

Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas.   She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England. 

Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.

Professor McLeod has taught at the university level graduate classes on Ethics, Tax Research, Multi-jurisdictional Taxation and Corporate Income Tax.   She also lectures in Financial Accounting and Individual Taxation on an undergraduate level.  She has taught at the UNT College of Law as adjunct faculty and works part-time at the law firm of Grable Martin Fulton, PLLC.   Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation.  She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses.  Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty.  She is currently serving on the Professional Ethics Committee of the Texas Society of CPAs.

Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.  

Dennis F. Dycus, CFE, CPA, CGFM Related Seminars and Products

Mr. Dennis F. Dycus, CFE, CPA, CGFM, presently serves as the Director of the Division of Municipal Audit for the Office of the Comptroller of the Treasury, State of Tennessee. The Division is responsible for the annual audit of all municipalities, utility districts, school activity and cafeteria funds, housing authorities, certain not-for-profit organizations and other quasi-governmental entities in the State of Tennessee. In addition, the Divisions staff conducts numerous audits for fraud, waste and abuse each year.

From the beginning of his career with a national accounting firm, through the last 37 years of involvement with the audits of all forms of governmental entities, he brings a wealth of practical experience to his presentations. A graduate of Western Kentucky University, Mr. Dycus is a frequent guest speaker/lecturer for various college business/accounting classes, professional associations, local, state and national conferences and not-for-profit organizations. In 1996, the Eta Omicron Chapter of Beta Alpha Psi presented him with the Distinguished Alumnus Award in recognition of his support of the WKU Accounting Department.

A 1986 graduate of the Tennessee Government Executive Institute, Mr. Dycus is an active member of the American Institute of Certified Public Accountants where he previously served on the Members in Government Committee, the Ad Hoc CPE Curriculum Task Force on Government and the National CPE Curriculum Subcommittee. He is also a member of the Tennessee Society of Certified Public Accountants, the Association of Government Accountants, where he previously served as chapter president; the Government Finance Officers Association, and the Association of Certified Fraud Examiners, where he also served as chapter president and is a former member of both the Associations Board of Regent and ACFE Foundation as well as a member of their instructor faculty on a national basis. In June, 2005, the Middle Tennessee Chapter honored him with the designation of president emeritus in recognition of his longstanding contributions to the chapter.

For the last several years, Mr. Dycus has developed and/or conducted training programs in all fifty states, Puerto Rico, Guam, Canada and Europe, for organizations such as the Association of Certified Fraud Examiners; the American Institute of Certified Public Accountants; numerous state CPA societies; the Government Finance Officers Association; the Association of Government Accountants; the National Association of State Auditors, Comptrollers and Treasurers; Westcott Communications, Inc.; the Organization for Security and Co-Operation in Europe; New York Presbyterian Hospital; IBM; HCA; NYC Presbyterian Hospital, Saturn, Inc.; the US Department of Labor; the Government Accountability Office; the Internal Revenue Service; Bisk Education, Inc.; Nichols Education, Inc.; numerous state audit organizations and individual professional firms. He is a frequent speaker at various professional conferences, both on a local and national level.

In 1989 and again in 1997, he was the recipient of the AGA's, National Education and Training Award and has been presented with several Outstanding Discussion Leader Awards by both the Tennessee and Florida Societies of Certified Public Accountants. In 1998 he was honored with the Association of Certified Fraud Examiners, Distinguished Achievement Award for his meritorious service in the detection and deterrence of fraud and in 2001 was one of only three individuals to receive the designation as a Fellow of the Association of Certified Fraud Examiners in recognition for his contribution to expanding the Associations body of knowledge toward the detection of fraud. In 2003 he was the recipient of the Tennessee Society of CPAs first ever, Outstanding CPA in Government Award and in 2004 received the Association of Certified Fraud Examiners Outstanding CFE in Government Award. In 2009 he was recognized as a Friend of the Association by the Tennessee Association of Utility Districts for his contribution to the utility industry in Tennessee. This was only the second such recognition the association had made in its 52 year history.

In addition, he has authored articles on auditing for fraud for national publications.