Fraud and Behavioral Ethics

CPE: 1 Credit Hour
Intended Audience: Geared for all cooperative types.

Fraud can strike any cooperative, and the consequences can be devastating. Join us for an eye-opening webinar where we reveal real life fraud schemes. Specialized experts Jeremy Epstein and Sara Williams from Crowe LLP will delve into the extent and negative impact of fraud on organizations, including cooperatives; explore best practices for internal investigations; and provide essential strategies for fraud prevention and detection.

Presenter and Moderator Bios

Presenter: Jeremy Epstein, CPA, CFE, CAMS, Partner, Crowe LLP

Jeremy Epstein is a Partner in Crowe’s Forensic and Legal Consulting practice based in the Chicago office. Mr. Epstein has over 20 years of experience providing forensic accounting and litigation support services to clients in a variety of industries. These matters have involved advising external and internal counsel dealing with intentionally misstated financial statements, employee theft of organizational assets, commercial and consumer loan fraud, “pay to play” and bid-rigging schemes, violations of the Foreign Corrupt Practices Act (FCPA), sources and uses of funds analysis, manipulation of loss reserves and contract compliance. Prior to Crowe, Mr. Epstein served as in-house forensic accountant at a Fortune Global 500 company, leading fraud and process investigations for Internal Audit and Corporate Investigations. Responsibilities included assessing enterprise-wide fraud risks, designing data analytics, evaluating the effectiveness of controls, and training IA staff on fraud and forensic accounting topics.

Mr. Epstein also leads Crowe’s forensic insurance practice. Services focus on the quantification and compilation of complex insurance claims for policyholders impacted by major setbacks such as cyberattacks, natural disasters, and theft/fraud.

Moderator: Wayne Sine, Education Director, National Society of Accountant for Cooperatives

After retiring as Tax Director for Southern States Cooperative, Wayne Sine was asked to serve as Education Director for NSAC. He has been a long-time and active member of NSAC, having served as past President of the Atlantic Chapter and past Chair of the Tax Committee. In addition to his work with NSAC, Wayne has served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as past Region Vice President for the Tax Executives Institute.