David A. Grisham
CPA/CFF

David Grisham is a partner in the Forensic and Financial Consulting Services Group at Hemming Morse. His forensic accounting experience includes construction claims, securities litigation, lost profits analyses, fraud investigations and SEC investigations.

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.

Gary Cruz

Gary Cruz is a manager in the Employee Benefit Plans Audit Group at Hemming Morse with over 20 years of experience specializing in performing compliance audits for multi-employer benefit plans.

Forensic. Financial. Focused.

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