Gerald R. Humes has over 37 years of experience in accounting, finance, taxation, and forensic accounting. He has worked as a CPA, forensic accountant, CFO, and controller. He has provided forensic accounting, financial officer, and tax services to various companies. Humes also has experience working for the IRS examining tax returns and conducting special projects including a multi-agency grand jury investigation. He has expertise in tax compliance, forensic accounting, controllership, international cash management, and tax and entity formation.

1. Gerald R. Humes
CPA  Forensic Accountant  CFO  Controller
37 years of extremely broad experience encompassing virtually all areas of accounting, finance and tax.
Highly motivated, energetic and organized professional able to work either independently or with a team
to efficiently and effectively identify and resolve the core issues of any financial situation or case.
 Tax compliance, research and planning  Forensic accounting  CFO  Controllership
 International cash management, tax, entity formation
Gerald R. Humes, CPA, CFE, CFF · General Situations, Inc. - 1984 - Present
Provision of forensic accounting, chief financial officer, controller and tax services
The Fraud Group, LLC · 2010 - Present
Principal of company providing forensic accounting, fraud investigation and tax consulting services.
Internal Revenue Service · 1979 - 1983
Examined corporate, partnership, individual and employment tax returns. Special projects included
assignment to a Special Enforcement Group and a multi-agency grand jury investigation.
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Tax · Individual, Partnership, LLC, S/C Corps, Fiduciary, International, Estate, Gift, Exempt Orgs.
Forensic · Assist counsel in civil litigation · Assist prosecution and defense in criminal matters
CFO/Controller · Industries: Consulting, training, software development · Cash management
· §401(k) - §125 Plan administration · Due diligence · Immigration
· Banking/Legal/Insurance liaison · Human resources
· Xavier University – Cincinnati, Ohio · Bachelor of Science in Business Administration
· American Institute of Certified Public Accountants · Association of Certified Fraud Examiners
· Colorado Society of CPAs · Michigan Association of CPAs (MACPA)
· Past-Chair MACPA Fraud Task Force
· Colorado and Southeast Michigan Chapters of Certified Fraud Examiners
Certified Public Accountant ∙ Certified Fraud Examiner ∙ Certified in Financial Forensics
Colorado ∙ Michigan
734.330.4950 ∙ gsicorp1@gmail.com
KEY AREAS OF EXPERTISE
PROFESSIONAL EXPERIENCE
EDUCATION AND PROFESSIONAL MEMBERSHIPS

2. Gerald R. Humes
Forensic Accounting Experience (Includes)
· Assist counsel regarding estate administration and disputes among beneficiaries
· Appointed forensic accountant to arbitrator in Federal District case
· Litigation relating to contract not-to-compete/employment matters
· Litigation relating to minority/majority ownership issues
· Assist defense counsel in Medicare fraud sentencing matter
· Assist defense counsel in Medicare fraud defense
· Assist both plaintiff and defense counsel in divorce litigation
· Assist defense counsel in Federal public corruption case
· Assist defense counsel in food stamp fraud case
· Allegations of fraud by and between LLC members
· Assist County Prosecutor/State Police in forensic accounting issues
· Assist counsel in non-profit sports organization embezzlement inquiry
· Ponzi scheme involvement of client
· Charter school financial transactions
· Litigation support in criminal tax defense case
· Investment/expense analysis regarding an SEC inquiry
· Allegations of fraudulent conveyances in bankruptcy
· Construction contract change orders
· Defense issues in an embezzlement guilty plea
· Misrepresentations in a divorce property settlement
· Fraud allegations in estate/trust administration
· Accounting irregularities in an orthodontic laboratory
· Propriety of non-profit school funds administration
· Corporate/payroll/individual tax non-filing
· Due diligence investigations
· Falsified financial statements in a non-profit organization
· Allegations of fraud in a contractual dispute
· Background investigation of prospective business partner
· Allegations of fraud in a covenant not to compete matter
· Allegations of asset diversion by a contingent debtor in litigation
Certified Public Accountant ∙ Certified Fraud Examiner ∙ Certified in Financial Forensics
Colorado ∙ Michigan
734.330.4950 ∙ gsicorp1@gmail.com