Biography
Barry R Hatcher graduated from Campbellsville University in 1977 with a B.S. in business administration with an emphasis in accounting. He became a certified public accountant in 1983 and was a partner for 13 years in the accounting firm of Allen & Company, PSC and its predecessor firms prior to the 2000 merger of that firm with Kemper CPA Group LLP (one of the one hundred largest CPA firms in the nation with offices in Kentucky, Indiana, Illinois, and California). Barry received his CFE (Certified Fraud Examiner) certification from the Association of Certified Fraud Examiners in 2005 and completed fifty hours of continuing education from the Association of Certified Fraud Examiners in 2004. The CFE exam is a 500 question test covering the areas of law, accounting, criminology, and investigation.
Barry Hatcher has been responsible for detecting fraudulent or illegal activities involving the following in his 24 years of experience:
- Payroll schemes
- Ghost employee schemes
- Illegal political donations
- Falsified bank reconciliations
- Abuse of contract bid regulations for HUD construction projects
- Unauthorized payee schemes
- Closed bank account schemes
- Skimming
- Lapping schemes
- Altered deposit schemes
- Unauthorized credit card transactions
Attestation client services have included the following:
- Financial institutions
- Manufacturing
- Construction including government contractors
- Ready-mix Concrete
- Cities, counties and local governments
- Public utilities
- Universities
- School Districts
- Hospitals and other healthcare providers
- Publishers
- Maritime industries
- Churches and other non-profit organizations
- HUD agencies
- Fuel distributors
- Convenience stores
- Lumber and building products
- Retail
- Employee benefit plans including VEBA’s and self insurance health plans
- Public health departments
- Transit Authorities
- Cable Authorities
Barry has served as either a fact or expert witness in divorce cases and litigation involving alleged fraudulent activities. CFE certification requires an annual minimum of 20 hours of relative continuing education. Recent forensic continuing education includes the following:
- Deceptive Accounting Techniques–Recognizing the Warning Signs
- Fraud and the Financial Statement Audit
- Auditor Responsibilities Under New SAS 99
- Consideration of Fraud in a Financial Statement Audit
- Healthcare Fraud Conference
Professional Associations
- Association of Certified Fraud Examiners
- AICPA
- Kentucky Society of CPAs
Community Affiliations
- Chamber of Commerce (Business and Community Development Committee)