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.

David Callaghan
CPA, CFF, MBA

David Callaghan is a partner in the Forensic and Financial Consulting Services Group at Hemming Morse. With more than 20 years of experience, he advises clients in a broad range of industries on matters related to financial investigations, mergers and acquisitions, forensic accounting, and bankruptc...

Steven B. Boyles
CPA/CFF/ABV, ASA

Steven Boyles is a partner in the Forensic and Financial Consulting Services Group at Hemming Morse. His practice involves consulting with clients and counsel regarding accounting investigations, complex economic analysis and the valuation of businesses and business assets.

Forensic. Financial. Focused.

Leaders in Forensic Accounting and Financial Consulting.