Jerry Spratt, CPA, CFE, CFF, CFFA, CFCI, MAFF, CFSA, CICA, CGFM, MBAMaumelle, ArkansasJerry founded Spratt Financial Forensics, Inc., an Arkansas Licensed CPA firm in 2011. The firm was formed to provide forensic financial analysis, fraud investigations, litigation support and instruction. Prior to founding Spratt Financial Forensics, Inc., Jerry gained 38 years of audit experience during his employment with the Arkansas Division of Legislative Audit. From 1980 until 2006, he directed over 1000 fraud examinations and obtained numerous confessions. Jerry also has recent experience in conducting loss damage engagements. Jerry has developed and/or taught courses on forensic accounting and investigation; Generally Accepted Auditing Standards, Financial Accounting Standards, nonprofit accounting and auditing, interviewing, internal controls, Committee on Sponsoring Organizations reporting, trial preparation, professional ethics, board governance, and expert and fact witness testimony. 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, National Association of Federal Credit Unions and other organizations. He has taught 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 has experience in organization governance serving multiple years in all officer positions of the Arkansas Federal Credit Union Board of Directors and Supervisory (Audit) Committee and is Board President of the Arkansas Society of CPAs, presently and previously serving on numerous Society Committees.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, 2010, 2014 and 2015 Mac Angel Discussion Leader of the Year”, awards; and the American Institute of CPAs “2011, 2012 and 2014 “Outstanding Instructor” awards.