Barry R Hatcher graduated from Campbellsville University in December, 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 August 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
