Jerry E. Spratt, CPA, CFE, CFF, CFSA, CGFM, CFF, CFCI, CICA
Jerry is President of Spratt Financial Forensics, Inc. which specializes in occupational
fraud Investigation, consulting and litigation support and provides seminar leading
services to the AICPA and other organizations. He received his BA in Business and
Economics from Hendrix College and his MBA from the University of Central Arkansas.
Mr. Spratt has 40+ years' experience In auditing and forensic examination. He directed the
fraud deterrence and detection efforts of the Arkansas Division of Legislative Audit from
1980 to 2007. These efforts include the investigation of hundreds of governments in
Arkansas, obtaining over 100 confessions and assisting State Prosecuting Attorneys in
the successful prosecution of over 100 criminal cases.
Mr. Spratt Is a member of the American Institute of Certified Public Accountants and
serves as a CPA Ambassador; Arkansas Society of Certified Public Accountants, serving
as Fraud Conference Organizer, on the Professional Ethics Committee, and has served as
a Director and Officer, and on several other ASCPA committees and task forces; the
Association of Certified Fraud Examiners, currently serving as Vice-President of the
Arkansas Chapter; International Association of Financial Crimes Investigators; Institute of
Internal Auditors and serves on the executive committee of the Central Arkansas Chapter;
Association of Government Accounts; and the National Association of Certified Valuation
Analysts. He is past chair of the Investigative Audit Subcommittee of the Southwest
Intergovernmental Audit forum.
Mr. Spratt has authored several training programs and has conducted over 100 seminars
the past several years in 25 different states on the subject areas of forensics, risk analysis,
red flags, fraud investigation, deterrence, prevention and detection; internal controls;
interviewing, Interrogation and confessions; trial preparation; expert witness testimony;
report writing; Risk Suite; and SAS 99, 112 & 115. He taught a self-authored course as an
adjunct professor in the Graduate School of Accounting at the University of Arkansas at
Little Rock in the 2011 spring semester.
Mr. Spratt currently serves as a board member and has served as past Chair, VIce-Chair,
Secretary, and Treasurer and past Chair of the Supervisory Committee (audit committee)
of the Arkansas Federal Credit Union (AFCU), an 800 million dollar financial cooperative.
He also Is a Trustee of the AFCU Defined Benefits Committee and serves on the National
Association of Federal Credit Union's Share Insurance Committee.
He received the Association of Certified Fraud Examiners' 2004 CFE of the Year award, the
Arkansas Society of CPA's 2004 Outstanding CPA in Government award and the Society's
2005 and 2010 Mac Angel Discussion Leader of the Year awards and the 2011 AICPA
Outstanding Discussion Leaders.