2015-2016

President: David Debenham
Vice President: Larry Levasseur
Secretary: Charlotte Hoggard
Treasurer: Erin Egeland
Directors at Large: Paula Delano, Mark Flewwelling, Norman Groot, H. Ray Haywood, Kimberly Omelian

2013-2014

President/Treasurer: Sheree Mann
Vice President: David Debenham
Secretary: Charlotte Hoggard
Director at Large: Paula Delano-Walker, Susan Fowler, Norman Groot, Ray Haywood, Larry Levasseur, Vanessa Oltmann, Kimberly Omelian, Nancy Patterson, Cheryl Stewart

2012-2013

President/Treasurer: Sheree Mann
Vice President: David Debenham
Secretary: Charlotte Hoggard
Directors at Large: Morgen Cookson, Paula Delano, Jerrard Gaertner, Larry Levasseur, Joyce McGeehan, Vanessa Oltmann, Nancy Patterson, Neil Papineau

2009-2010

  • President

    Sheree Mann, CA, CFI
    LECG Canada,
    Toronto, Ontario 

    Sheree is a Director with LECG’s Canadian investigative and forensic accounting services practice. She has over 15 years of exclusive experience in relation to investigation, forensic accounting and quantifying economic losses. Her practice has consisted of criminal and civil fraud and financial investigation matters, including a secondment with the Ontario Provincial Police. Her experience in loss quantification includes engagements related to breach of contract, expropriation, personal injury and labour-related matters.

    Vice President

    David Debenham, LL.M, CFI, D.I.F.A.
    Lang Michener LLP
     

    David Debenham’s practice explores all areas of commercial litigation including construction law, environmental litigation, tender bids, fraud and trust claims. As part of his practice David uses his training as an accountant to trace funds and assert personal claims against directors and senior managers of corporate debtors.

    Secretary

    Charlotte Hoggard, CGA, CFI
    T. Charlotte Hoggard Inc.,
    Victoria, BC 

    Charlotte is a partner with the accounting firm, Cameron Hoggard Izard Snell in Victora BC. She has a diverse background in Taxation and Investigations in both public practice and with the Canada Revenue Agency (CRA), including being one of the original authors and trainers of the CRA internal Underground Economy Audit course.

    Directors at Large

    Morgen Cookson, CAMS, CFI
    MCAP Service Corporation,
    Toronto, Ontario 

    Morgen is currently a mortgage fraud investigator with MCAP Service Corporation. He graduated from the University of Waterloo with a degree in psychology, is an accredited mortgage professional, a certified anti-money laundering specialist and certified forensic investigator. With MCAP for ten years, he has spent the past five years investigating mortgage fraud cases across Canada.

    Paula Delano, CFI
    Forensic Investigation Team,
    St. Catharines, Ontario 

    Paula is a forensic investigator with the Forensic Investigation Team (FIT). She conducts fraud and employee conduct investigations for all Ministries of the Ontario Public Service. Paula has conducted investigations ranging from breach of trust, destruction or disappearance of records or assets, personal benefits being obtained from proprietary knowledge, disappearance of records or assets and other fraudulent and dishonest acts.

    Jerry Gaertner, CA-CISA/IT, CFI
    Soberman LLP,
    Toronto, Ontario 

    Jerry is Director of Technology Assurance Services at Soberman LLP. With over 25 years experience in the field, Jerry has conducted engagements ranging from systems audits to security reviews, computer fraud investigations to penetration studies, digital forensics to advising Boards of Directors on technology strategy. Jerry has testified in court on dozens of occasions. Jerry is also a trustee in bankruptcy, in which capacity he conducts statutorily-mandated investigations into the disappearance of assets and bankruptcy fraud.

    Larry Levasseur, CFI
    Winnipeg Police Service,
    Winnipeg, Manitoba 

    Larry Levasseur is a twenty-year veteran of the Winnipeg Police Service where he has spent most of his career within the Service’s Criminal Investigation Bureau. Larry currently holds the rank of Sergeant and is in charge of the Commercial Crime Unit. He has attained the designations of Certified Forensic Investigator and Certified Protection Professional. In 2002 Larry was awarded the Excellence in Law Enforcement Award by the Attorney General of Manitoba and in 2007 received the Canadian Banks’ Law Enforcement Award from the Canadian Bankers’ Association.

    Joyce McGeehan, MBA, CMA, CIA, CFI
    Grant Thornton LLP,
    Halifax, Nova Scotia 

    Joyce is a senior manager in the Halifax, Nova Scotia office of Grant Thornton LLP, working in the Forensic Accounting and Investigative Services Unit. Joyce has many years of experience in conducting internal audits, domestically and abroad, for one of the major Canadian chartered banks and regulatory compliance reviews for the Central Bank of the Bahamas. During her four years with Grant Thornton, Joyce’s primary focus has been in the areas of occupational fraud and litigation support.

    Professor Vanessa Oltmann MBA, CGA, CFI
    Vancouver Island University
     

    Vanessa Oltmann is a Professor of Accounting at Vancouver Island University, and Coordinator of the University’s Fraud and Ethics Research and Education Centre. The Centre is currently working on two projects: an ongoing research study on fraud and ethics issues in Canadian organizations, and a Canadian fraud case database project. 

    Neil Papineau, CGA, CFI
    Papineau Consulting Inc,
    Ottawa, Ontario 

    Neil is a forensic accountant and investigator specializing in wrongdoing, fraud and corruption in government operations. Has over 30 years forensic audit experience in civil and criminal matters with extensive court experience. He has developed several auditing and investigations manuals and has trained many auditors in Canada and internationally. After a career with the Office of the Auditor General of Canada in the Forensic Audit Section and with Revenue Canada in the Special Investigations Section, Neil went into private practice with his firm Papineau Consulting Inc.

    Nancy Patterson, AMP, CMAR, CRM & CFI
    Genworth Financial Canada,
    Oakville, Ontario 

    Nancy is a Senior Fraud Specialist with Genworth Financial Canada with 6 years investigation, building prevention tools and post claim litigation. Prior to Genworth, 15 years at MCAP in mortgage/banking fraud and loss mitigation. Nancy is a Certified Risk Manager, Accredited Mortgage Professional, Certified Mortgage Appraisal Reviewer and graduate of Wilfrid Laurier University. Teaching at both the Canadian Police College & Ontario Police College, she is passionate about fraud prevention.

    Cheryl Stewart
    Royal Bank of Canada
     

    Cheryl is currently a Manager with Corporate Investigation Services, Royal Bank of Canada with a significant focus on international enhanced due diligence and regulatory, financial, legal and reputational risk. She has spent 35 years in the investigation and due diligence fields in government (CRA), large forensic accounting firms and banking.

    Past President

    Nina Watson, CA.IFA, CFI
    Nina V. Watson & Associates,
    Toronto, Ontario 

    Nina has performed forensic and investigative engagements into alleged contractor, programme and procurement fraud, as well as employee impropriety. She has also lectured at Seneca College, as well as the Institute of Internal Auditors (Toronto Chapter) on fraud-related subjects.

2007-2008

  • President
    Ken Froese, CA.IFA, CFI
    LECG Canada,
    Toronto, Ontario
    Ken is a Director of LECG, an expert services company, practising in their Toronto office in Investigative and Forensic Accounting services. He has been involved with numerous fraud related cases, has provided expert testimony in both criminal and civil courts and has been a noted speaker for professional and commercial entities.
  • Vice President
    Brian Crockatt, CA.IFA, CFI
    Crockatt & Associates,
    Toronto, Ontario
    Brian has been providing forensic and investigative accounting services for major firms within the industry for more than 22 years. His experience includes the investigation and presentation of numerous civil and criminal issues. He has been involved in training programs in Canada and the US for enforcement and industry groups and has lectured extensively on white-collar crime, forensic accounting, proceeds of crime, procurement fraud, computer crime, Canadian money laundering and detecting fraud in government contracts.
  • Secretary
    Colleen Galenzoski, CFI
    Grant Thornton LLP,
    Calgary, Alberta
    Colleen is a senior corporate security advisor in the Fraud Investigations/Litigation Support Group of Grant Thornton. She is a former police officer and currently acts as the international security advisor for several major oil and gas companies. She is also affiliated with the Alberta Chiefs of Police, Canadian Council of the Americas and the National Energy Board.
  • Directors at Large:Bob Anderson, CFI
    RJA Consulting & Investigation,
    Winnipeg, Manitoba
    Bob is a retired member of the RCMP and a former senior manager with KPMG Forensic. Bob has 22 years of experience in the successful supervision and investigation of major economic crimes including fraud, theft, breach of trust, secret commissions, corruption and conspiracy. He currently provides economic crime investigative consulting services and fraud awareness training to clients through his consulting firm, RJA Consulting & Investigations. Bob also serves as President of the ACFI Winnipeg Chapter.
    David Debenham, M.B.A., LL.M., CMA, CFI
    Lang Michener LLP,
    Ottawa, Ontario
    David is a commercial litigator with Lang Michener LLP. He has written two books: “The Law of Fraud and the Forensic Investigator” and “Executive Liability and the Law”. He has recently earned his Diploma in Investigative and Forensic Accounting from the University of Toronto.
    Paula Delano, CFI
    Ontario Internal Audit,
    St. Catharines, Ontario
    Paula is a Certified Forensic Investigator with Ontario Internal Audit. Paula is part of the Forensic Investigation Team located in St. Catharines and conducts forensic investigations and special reviews to all ministries/agencies within the Ontario Public Service.
    Terry Harder, CGA, CFI
    Canada Revenue Agency,
    Calgary, Alberta
    Terry has over twenty years’ experience with Canada Revenue Agency in Calgary, Alberta and is currently Assistant Director of Investigations. He has extensive knowledge and expertise in the field of criminal investigations and prosecutions and his advice and counsel are regularly sought by lawyers from the Department of Justice. Terry also serves as a director of the ACFI Alberta Chapter.
    Pat McParland, CMA, CFI
    NP McParland Inc.,
    Vancouver, British Columbia
    Pat is President of NP McParland Inc., Forensic Accounting. Since 1988 he has participated in numerous fraud prevention, detection and investigation assignments, as well as other commercial litigation matters. He has assisted the police in criminal investigations and has provided expert witness testimony in both civil and criminal proceedings in British Columbia and Alberta.
    Nancy Patterson-Mannetje, CRM, CTM, CFI
    Genworth Financial Canada,
    Oakville, Ontario
    Nancy is a fraud specialist with Genworth Financial Canada (mortgage insurer) in the Oakville office, responsible for prevention, investigation and recovery of losses due to mortgage fraud across Canada. Delivering fraud awareness training to lenders, mortgage brokers and professionals, Nancy enjoys working with CIMBL and other avenues to promote a fraud adverse lending environment. She also serves as President of the ACFI Toronto Chapter.
    Howard Wasserman, CA, CIRP, CFI
    Wasserman Forensic Investigative Services Inc.,
    Thornhill, Ontario
    Howard is a Trustee in Bankruptcy with Wasserman Forensic Investigative Services Inc. Since 1982 his practice has focused on both restructuring and forensic areas and in the uncovering of assets within the civil and criminal litigation fields. Howard’s clients include lawyers, accountants, financial institutions and government. He has been a presenter for the Law Society of Upper Canada and has acted as an examiner on behalf of Industry Canada for the issuance of Trustee licences. 
  • Past President
    Leslie Wittlin, LL.B., CFI
    Lang Michener LLP,
    Toronto, Ontario
    Les is a partner in the law firm of Lang Michener in Toronto. He has a diverse financial services and business law practice with emphasis on insolvency and bankruptcy, secured transactions, enforcement of creditor and debtor rights, corporate reorganizations and debt restructuring.
  • Executive Director
    Alan Langley, CFI
    ACFI National Office,
    Willowdale, Ontario
    Alan has performed audits and investigations in Canada, the United States and England and over many years has held numerous positions within the audit environment, including director. Since 1987 he has been providing fraud-related services to both the private and public sectors and has lectured to accounting bodies, government, educational facilities and businesses on fraud-related issues.

2005-2006

  • President: Leslie A. Wittlin, LL.B., CFI
    Lang Michener LLP – Toronto, Ontario

    Les is a partner in the law firm of Lang Michener in Toronto. He has a diverse financial services and business law practice with emphasis on insolvency and bankruptcy, secured transactions, enforcement of creditor and debtor rights, corporate reorganizations and debt restructuring.
  • Vice President: Robert Fowlie, CA‧IFA, CFI
    Deloitte – Toronto, Ontario

    Rob is a Senior Manager in the Dispute Consulting & Forensic Services group of Deloitte in Toronto. His activities are directed towards forensic accounting and litigation support services provided to corporate, government and legal services clients. He has investigated a myriad of fraud schemes including financial reporting fraud, insider trading, management fraud, construction fraud, and secret commissions.
  • Treasurer: Nina V. Watson, CA‧IFA, CFI
    Nina Watson & Associates – Toronto, Ontario

    Nina has performed forensic and investigative engagements into alleged contractor, programme and procurement fraud, as well as employee impropriety. She has also lectured at Seneca College in Toronto, as well as the Institute of Internal Auditors (Toronto Chapter) on fraud-related issues.
  • Secretary: Jennifer Fiddian-Green, CA‧IFA, CMA, CAMS, CFI
    Grant Thornton, LLP – Toronto, Ontario

    Jennifer is an investigative forensic accountant and a certified anti-money laundering specialist with Grant Thornton LLP’s Financial Advisory Services Practice. She has investigated, reported and managed numerous large fraud investigations, has testified as an expert witness in criminal court and provided training in the areas of money laundering, proceeds of crime and related topics.
  • Executive Director: Alan M. Langley, CFI
    ACFI National Office – Willowdale, Ontario

    Alan has performed audits and investigations in Canada, the United States and England and over many years has held numerous positions within the audit environment, including director. Since 1987 he has been providing fraud-related services to both the private and public sectors and has lectured to accounting bodies, government, educational facilities and businesses on fraud-related issues.
  • Director at Large: Doug Bronson, CIA, CISA, CFI, CTSS
    Canada Revenue Agency – St. Catharines, Ontario

    Doug is an investigator with the Canada Revenue Agency. He has twenty-seven years’ experience in the Collections, Audit and Investigations Divisions, involving both civil and criminal cases. Doug also serves on the Board of Directors of the ACFI Toronto Chapter.
  • Director at Large: Brian Crockatt, CA‧IFA, CFI
    Crockatt & Associates – Toronto, Ontario

    Brian has been providing forensic and investigative accounting services for major firms within the industry for more than 22 years. His experience includes the investigation and presentation of numerous civil and criminal issues. He has been involved in training programs in Canada and the US for enforcement and industry groups and has lectured extensively on white-collar crime, forensic accounting, proceeds of crime, procurement fraud, computer crime, Canadian money laundering and detecting fraud in government contracts.
  • Director at Large: Terry Harder, CGA, CFI
    Canada Revenue Agency – Calgary, Alberta

    Terry has twenty years’ experience with Canada Revenue Agency in Calgary, Alberta and is currently Assistant Director of Investigations. He has extensive knowledge and expertise in the field of criminal investigations and prosecutions and his advice and counsel are regularly sought by lawyers from the Department of Justice. Terry also serves as Treasurer of the ACFI Alberta Chapter.
  • Director at Large: Gerry Jennings, CFI
    Gerry Jennings & Associates – East. St. Paul, Manitoba

    Gerry was supervisor of an RCMP federal investigative unit for 14 years. He has investigated countless frauds over a 32-year career with the RCMP, including “Ponzi” schemes, high-yield investment scams, off-shore investment opportunities and tax avoidance schemes. Gerry has lectured on fraud-related topics to police investigator courses, government clients and interest groups for many years. Retired from the RCMP, he is now president of Gerry Jennings & Associates.
  • Director at Large: Pat McParland, CMA, CFI
    NP McParland Inc. – Vancouver, British Columbia

    Pat is President of NP McParland Inc., Forensic Accounting. Since 1988 he has participated in numerous fraud prevention, detection and investigation assignments, as well as other commercial litigation matters. He has assisted the police in criminal investigations and has provided expert witness testimony in both civil and criminal proceedings in British Columbia and Alberta.
  • Director at Large: Allen Tait, CA, CFI
    Ministry of Transportation – St. Catharines, Ontario

    Allen is currently Audit Manager, Investigations for the Ministry of Transportation of Ontario. Allen joined the MTO in 1998 following an 18-year public accounting career, the last five years of which he was a sole practitioner specializing in forensic investigations. In addition to investigative services, Allen’s MTO fraud unit also provides forensic audit, fraud risk assessment and fraud awareness training services.
  • Director at Large: Howard M. Wasserman, CA, CIRP, CFI
    Wasserman Forensic Investigative Services Inc. – Toronto, Ontario

    Howard is a Trustee in Bankruptcy with Wasserman Forensic Investigative Services Inc. Since 1982 his practice has focused on both restructuring and forensic areas and in the uncovering of assets within the civil and criminal litigation fields. Howard’s clients include lawyers, accountants, financial institutions and government. He has been a presenter for the Law Society of Upper Canada and has acted as an examiner on behalf of Industry Canada for the issuance of Trustee licences. He also serves as President of the ACFI Toronto Chapter.
  • Past President: Robert Forsyth, FCGA, CFI
    Porter Hetu – St. Catharines, Ontario

    Bob has been in public practice for 25 years. He is Chair of Porter Hetu International, one of the “Top 20” in Canadian accounting. Lately, he has been involved full-time in larger projects investigating fraud and providing court support for the findings. He has been qualified as an expert witness and has provided evidence related to such issues as misappropriation of funds and valuations of shares and businesses.

2003-2004

  • President: Robert Forsyth, FCGA, CFI Porter Hetu, St. Catharines
    Bob has been in public practice for 25 years. He is Chair of Porter Hetu International, one of the “Top 20” in Canadian accounting. Lately, he has been involved full-time in larger projects investigating fraud and providing court support for the findings. He has been qualified as an expert witness and has provided evidence related to such issues as misappropriation of funds and valuations of shares and businesses.
  • Vice President: Leslie A. Wittlin, LL.B., CFI Gowlings, Lafleur, Henderson LLP
    Les is a partner with the law firm of Gowling, Lafleur, Henderson LLP. He has a diverse commercial and business law practice with emphasis on insolvency and bankruptcy, secured transactions, enforcement of creditors’ and debtors’ rights, corporate reorganizations and debt restructuring.
  • Treasurer: Nina V. Watson, CA, CFI Nina Watson & Associates
    Nina has performed forensic and investigative engagements into alleged contractor, programme and procurement fraud, as well as employee impropriety. She has also lectured at Seneca College, as well as the Institute of Internal Auditors (Toronto Chapter) on fraud-related issues.
  • Secretary: Robert Fowlie, CA•IFA, CFI Deloitte & Touche LLP
    Rob is a Senior Manager in the Dispute Consulting & Forensic Services group of Deloitte & Touche LLP in Toronto. His activities are directed towards forensic accounting and litigation support services provided to corporate, government and legal services clients. He has investigated a myriad of fraud schemes including financial reporting fraud, insider trading, management fraud, construction fraud, and secret commissions.
  • Executive Director: Alan M. Langley, CFI Alan M. Langley & Associates Inc.
    Alan has performed audits and investigations in Canada, the United States and England and has held, over 26 years, numerous positions within the audit environment, including director. Since 1987 he has been providing fraud-related services to both the private and public sectors and has lectured to accounting bodies, government, educational facilities and businesses on fraud-related issues.
  • Director at Large: Corinne Berinstein, BPT, MBA, MHSc, CA, CFI Hospital for Sick Children
    Corinne is the sole internal auditor at the Hospital for Sick Children, responsible for all forensic and fraud investigations of a non-medical nature. She has accounting experience in Canada and the United States. Her experience involves five years with the Institute of Chartered Accountants of Ontario where, as Assistant Director of Professional Development, she was involved in the design and delivery of programmes for CA’s.
  • Director at Large: George Bushell, CFI KPMG Forensic
    George joined KPMG as a Senior Manager in the Investigation & Security area in 2001 after a 26-year career with the Calgary Police Service. He retired as a Staff Sergeant in charge of the General Investigation Unit of the second largest district, and his experience included 15 years in the Criminal Investigation Division where, for 4 of those years, he focused on commercial crime.
  • Director at Large: Jennifer Fiddian-Green, CA•IFA, CMA, CAMS, CFI Grant Thornton, LLP
    Jennifer is an investigative forensic accountant and a certified anti-money laundering specialist with Grant Thornton LLP’s Forensic Accounting and Investigative Services practice. Her experience includes completion of a 2 year secondment with the RCMP in one of their Proceeds of Crime Units. She provides fraud investigation, anti-money laundering and terrorist financing deterrence consulting services for both government organizations and private companies.
  • Director at Large: Neil Papineau, CGA, CFI Office of the Auditor General of Canada
    Neil is Audit Principal for the Forensic Audit Section of the Office of the Auditor General of Canada. He has 25 years’ experience doing forensic audits and investigations and has extensive court experience. He began his career with Revenue Canada – Taxation, where he undertook investigations, forensic audits and criminal prosecutions into matters related to frauds under the Income Tax Act or the Criminal Code.
  • Director at Large: Allen Tait, CA, CFI Ministry of Transportation
    Allen is currently Audit Manager, Investigations for the Ministry of Transportation of Ontario. Allen joined the MTO in 1998 following an 18-year public accounting career, the last five years of which he was a sole practitioner specializing in forensic investigations. In addition to investigative services, Allen’s MTO fraud unit also provides forensic audit, fraud risk assessment and fraud awareness training services.
  • Past President: Ken Froese, CA•IFA, CFI Grant Thornton, LLP
    Ken is the partner in charge of the Forensic Accounting and Investigative Service Group of Grant Thornton, Chartered Accountants in Toronto. He has been involved with numerous fraud related cases, has provided expert testimony in both criminal and civil courts and has been a noted speaker for professional and commercial entities.