Jeffrey A. Klein
CPA, MBA, JD

Daniel W. Ray
CPA/CFF, CFE

Dan Ray is a partner in the Forensic and Financial Consulting Services Group at Hemming Morse. He has extensive experience in conducting financial investigations across a broad range of industries.

Joseph G. Emanuele
CPA/ABV/CFF, CFA, ASA

Joseph Emanuele is a principal in the Forensic and Financial Consulting Services Group at Hemming Morse, possessing extensive valuation, litigation consulting and financial investigation experience. He has performed valuations for a wide range of purposes, including taxation, financial reporting, in...

Forensic. Financial. Focused.

Leaders in Forensic Accounting, Financial Consulting, and Employee Benefit Plans.