Bachelor of Science, Accounting

DeSales University, 1982

Professional Credentials

Certified Public Accountant (CPA), Pennsylvania, New Jersey, and New York

Certified Fraud Examiner (CFE), Association of Certified Fraud Examiners (ACFE)

Certified Valuation Analyst (CVA), National Association of Certified Valuation Analysts (NACVA)

Certified in Financial Forensics (CFF), American Institute of Certified Public Accountants (AICPA)

AccessData Certified Examiner (ACE)

Professional Memberships

Member AICPA (American Institute of Certified Public Accountants)

Member PICPA (Pennsylvania Institute of Certified Public Accountants)

Member NJSCPA (New Jersey Society of Certified Public Accountants)

Member NACVA (National Association of Certified Valuation Analysts)

Member ACFE (Association of Certified Fraud Examiners)

Member ISACA (Information Systems Audit and Control Association)

Professional Experience

• Staff Accountant: Regional CPA Firms 1982 - 1989
• Partner: Loring, Morey & Company 1989 - 1994
• Owner - Morey & Company, LLC  1994 - 2007
• Partner - Wagner, Morey & Nee, LLC  2008 -2010
• Owner - Morey & Company, LLC 2010 - Presnt

Morey & Company is a Certified Public Accounting and Advisory firm with offices in Bethlehem, PA and Somerville, NJ.  Major areas of practice include litigation support, business valuations, audits, and taxation.

Valuation Experience

Sample of Types of Business Valued - Sales ranging from $200,000 to $9,000,000:

Avionic Display Manufacture

Bar     

Construction Company

Dental Practice

Industrial Chemical Supplier

Internet Sales Company

Realty Agency

Restaurant

Specialized Home Décor Retailer

Stainless Steel Tube Manufacturer

Electronic Audit Management Experience

• Frequently requested to use Computer Assisted Audit Tools and Techniques (CAATTS) to analyze tens of millions of transactional records for a Securities Broker Dealer.  The ability to access and effectively use this large data output supported multiple comprehensive audits.

• Electronic research methodologies have been used while servicing a large medical device manufacturer on multiple occasions.  Using Audit Command Language (ACL) software, successfully analyzed over a million records, resulting in finding more than $5,000,000 on sales and use tax overcharges.

Other Professional Activities

• Presented seminar to Securities Broker Dealer firms on fraud activities with traders.
• Presented a workshop to a retail store chain pertaining to employee embezzlement.
• Presentation made to banking industry professionals on Statement of Cash Flows.
• Presentation made to groups of Independent Realtors regarding personal income tax.

 Community Service

Treasurer - Freemansburg Bethlehem Township Athletic Association