Instructor Biography

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Jerry Spratt

Jerry Spratt, CPA, CFF, CFE, MAFF, CFCI, MAFF, CICA, CGFM, MBA Maumelle, AR Jerry founded Spratt Financial Forensics, Inc. an Arkansas licensed CPA firm in 2011. The firm was formed to provide internal control assistance, forensic financial analysis, fraud investigations, loss damages reports, litigation support, internal control consulting and discussion leader services. Prior to founding Spratt Financial Forensics, Inc., Jerry gained 38 years of audit/fraud examination experience during his employment with the Arkansas Division of Legislative Audit. From 1980 until 2006, while serving as Assistant Legislative Auditor/Legislative Audit Administrator for the Division, he directed over 500 fraud examinations and obtained over 100 confessions. Jerry has developed and/or taught over 150 courses in about half of the states in the U.S. since 2007 on the subject areas of occupational fraud detection and deterrence including red flags, risk factors and characteristics of occupational fraud; interviewing, internal controls, trial preparation and expert witness testimony; and professional ethics. The course sponsoring organizations include, American Institute of Certified Public Accountants, Association of Certified Fraud Examiners and local chapters, Arkansas State Society of CPAs and other state societies of CPAs, National Business Institute, and National Association of Federal Credit Unions and other organizations. He also teaches, as an adjunct professor at the University of Arkansas at Little Rock, a graduate level self-authored forensic course entitled, “Accounting 8300 Fraud Audit.” Jerry is a member of several professional accounting organizations, serves on professional organization/chapter committees, and previously served on the Association of Certified Fraud Examiners Professional Development Committee. Jerry has experience in organization governance/audit presently serving as Board Secretary and a Trustee of AFCU Defined Benefit Plan, previously serving as Board Chair, Vice-Chair, and Treasurer, and Supervisory (Audit) Committee Chair of the Arkansas Federal Credit Union, a billion dollar financial cooperative serving over 80,000 members; and elected to serve as Vice President of the Board, during the 2014-2015 term, of the Arkansas Society of CPAs. Jerry is also a member of the National Association of Federal Credit Unions’ Share Insurance, Liquidity, and Development Fund Oversight Committee. He received the Association of Certified Fraud Examiners “2004 CFE of the Year” award; the Arkansas Society of CPAs “2004 Outstanding CPA in Government”, “2005 Mac Angel Discussion Leader of the Year”, and the “2010 Mac Angel Discussion Leader of the Year” Awards and the American Institute of CPAs “2011-12 Outstanding Instructor” and “2012-13 Outstanding Instructor” awards.