Dan Ray
Director, Litigation Services Department
Hemming Morse, Inc.
San Francisco, CA, U.S.A.

In addition to being a Certified Fraud Examiner, Dan is also a Certified Public Accountant and Certified Insolvency and Restructuring Advisor. Prior to joining Hemming Morse, Inc., Dan served as a Special Agent with the Federal Bureau of Investigation for more than eight years. While with the FBI, Dan specialized in the investigation of complex financial crimes, including numerous bank and investor fraud matters. He was also responsible for the investigation of several failed savings and loans. Since leaving the FBI in 1990, Dan has continued to provide consulting and expert witness services throughout the United States in fraud, commercial litigation and corporate investigation matters.

Dan previously served as the Chairman of the Fraud Operating Committee for the California Society of CPAs and lectures frequently on the topics of fraud and forensic accounting. Dan was featured in a New York Times article titled, “And Now, a Case for the Forensic Accountant.” He was also interviewed for a NBC Nightly News segment regarding procedures being used to follow the money trail of terrorists.