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The Forensic Group Principals

John F. Dery CPA, CVA, CFE, CIRA, CFF U.S. Marshals Service, Wayne County Prosecutor's Office, IRS, and FBI. His accreditation in Financial Forensics confirms his ability to apply financial principals and theories to issues involved in legal disputes, and, along with his significant courtroom experience, prepare him to act in an advisory capacity for a variety of litigation and investigative engagements. John has participated in over 100 speaking engagements during his career as an expert and has used these opportunities to share with fellow accounting and litigation support colleagues his passion for dispute resolution, fraud examination, and bankruptcy issues. Instrumental in the formation of professional groups including the Rochester/ Troy area CPA Small Practitioner Group and Southeast Michigan Chapter of the Certified Fraud Examiners, he was honored by the Michigan Association of CPAs with an invitation to Chair the first MACPA Fraud Conference. This conference was so successful that the MACPA made it an annual event, requesting that John also Chair the second conference.

John Dery is a founding member of The Fraud Group. He is an experienced financial executive with over 25 years leading business advisory services in forensic accounting, fraud detection and prevention, litigation support, bankruptcy, business valuation, corporate restructuring, and taxation. Appointed by various courts to roles such as Special Fiduciary, Conservator, Receiver, Trustee, Guardian, and Examiner, he has worked with government agencies as diverse as the

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David J. Hammel CPA, CFE, CFF cases. He has also held receivership appointments in the Macomb and Wayne County Circuit Courts and provided testimony and expertise in all of the tri-county circuit courts. The author of a number of articles on fraud and fraud prevention published in Your Financial Planner and the Detroit Legal News, David has spoken on the topic of fraud to numerous professional organizations and is a member of several associations, including the Michigan Association of Certified Public Accountants and the Association of Certified Public Accountants. His accreditation in Financial Forensics, in addition to other courtroom experience, confirms his ability to apply financial principals and theories to issues involved in legal disputes and prepare him to act in an advisory capacity for a variety of litigation and investigative engagements.

David Hammel has over 20 years experience in business valuation, bankruptcy, forensic accounting, and receivership work. He has worked in fraud and embezzlement investigations and consulted extensively in court

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Gerald R. Humes CPA, CFE, CFF a special enforcement group in Detroit and Chicago. He has more than 30 years experience in taxation, and has provided forensic accounting, litigation support, tax consulting, and chief financial officer/ controller services to law and investigative firms, certified public accounting firms, and industry. Chair of the Michigan Association of Certified Public Accountants Fraud Task Force from 2008 to 2010, he is a member or affiliate member of numerous professional organizations, including the Association of Certified Fraud Examiners, Michigan Association of Certified Public Accountants, and Michigan Council of Professional Investigators.

Gerry began his career with the Internal Revenue Service as an agent in

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