Jerry Spratt

Jerry E. Spratt founded Spratt Financial Forensics, Inc., an Arkansas licensed CPA firm in 2011. The firm provides internal control assistance, forensic financial analysis, fraud investigations, loss damages reports, litigation support, internal control consulting, and discussion leader services. He has experience in organization governance/audit currently serving as Board Secretary and a Trustee of AFCU Defined Benefit Plan and has served as past Chair, Vice-Chair, and Treasurer, and Supervisory (Audit) Committee Chair of the Arkansas Federal Credit Union. During the 2014-2015 term, he is elected to serve as Vice President of the Board of the Arkansas Society of CPAs. He is also a member of the National Association of Federal Credit Unions? Share Insurance, Liquidity, and Development Fund Oversight Committee. Mr. Spratt has 38 years? experience in auditing and fraud examination. He has directed numerous fraud examinations of the Arkansas Division of Legislative Audit as Assistant Legislative Auditor for the Division from 1980 to 2007. He has developed and/or taught courses 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. He also teaches a graduate level self-authored forensic course as an adjunct professor at the University of Arkansas at Little Rock. He has 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 Outstanding Instructor? and ?2012 Outstanding Instructor? awards. Mr. Spratt received his B.A. in Business and Economics from Hendrix College in Conway, Arkansas in 1971 and his M.B.A. from the University of Central Arkansas in Conway, Arkansas in 1972.