White Collar Crime Investigations

Hemming Morse’s white collar crime experts regularly conduct forensic consulting and fraud investigation services in the areas of embezzlement and corporate fraud – both internal and external. Our clients benefit from the investigative expertise of a staff of seasoned professionals, including Certified Public Accountants (CPAs), Certified Fraud Examiners (CFEs) and a former special agent with the Federal Bureau of Investigation (FBI).

Our professionals possess the necessary skills and experience to conduct investigations of accounting and business records, statistics, electronic data, as well as to report findings, consult with counsel and testify in both civil and criminal proceedings.

Representative Matters

Investigation of Securities Fraud

Hemming Morse was retained by the SEC to investigate a multi-million-dollar securities fraud scheme against a large wireless company and several of its officers. The investigation involved analysis of the ownership of millions of shares of company stock used for sales to outside investors, including analyses of the sources and uses of funds in dozens of bank and brokerage accounts, totaling over 40,000 transactions. The investigation evaluated whether the company’s former chief financial officers sold shares, and how.

Financial Fraud Investigation

Hemming Morse was engaged to conduct a financial investigation into the operation of Orinda Moraga Disposal Services (OMDS). The investigation was initiated by the Central Contra Costa Sanitary District after the owners of OMDS had made multiple requests to increase its rates. The Hemming Morse team investigated several alleged fraud schemes involving potential diversions of customer payments, as well as possible sham payments to entities controlled by the owners of OMDS.

Embezzlement and Fraud Investigation

Hemming Morse served as the accountant to the trustee of Institutional Treasury Management (ITM) after the company was placed into bankruptcy by a court appointed examiner following an investigation by the SEC and FBI that uncovered a large fraud scheme. Hemming Morse evaluated accounting and business records to understand whether the owner of ITM had operated a Ponzi scheme, with investments by institutional clients in the U.S. Treasury Market. Hemming Morse also involved tracing cash transfers totaling over $1.5 billion, through numerous accounts.