William H. Beecken teaches fraud examination courses at Brenau University, Gainesville, Georgia, and taught fraud examination at Southern Polytechnic State University (SPSU) before it merged with Kennesaw State University. The final examination at SPSU required students to write a fraud examination course, prepare trial ready schedules and audio‐visuals, and then provide expert testimony before a real prosecutor and defense attorney in a court of law using the materials contained in this casebook. In addition, he mentored his SPSU students while they interned with the Cobb County District Attorney's Office, Marietta, Georgia.

Bill is a Certified Fraud Examiner (CFE) and Certified Public Accountant (CPA). He has a B.A. from Sewanee: The University of the South and M.B.A. (Accounting Concentration) from Brenau University. Bill currently serves as the Director, Fraud Services, for Assurance Forensic Accounting (where he specializes in employee dishonesty, inventory theft, fraud, and divorce cases). A retired federal employee, he previously worked as an FDIC supervisory auditor and supervisory investigator, ATF senior forensic auditor, and SEC accountant/investigator. During his 27‐year federal career he trained seven times at the Federal Law Enforcement Training Center. His most notable cases were a 2,309 handgun racketeering case; 63‐count arson‐for‐profit, check kiting, bank‐mail‐wire fraud case; a $1.25 million contract fraud investigation of a Big 4 CPA firm, a Ponzi scheme, and a securities‐check kiting scheme. He has testified over 25 times as a witness in federal and state court on financial motive analysis; bank, bankruptcy, mail, and wire fraud; check kiting; money laundering; tax evasion; racketeering; trust fraud; divorce‐related finances; employee dishonesty; and taxes.

Bill is an occasional lecturer on fraud topics. He taught Testifying as an Expert Witness to Georgia Tech internal auditors and a series on Loan Fraud, Check Fraud, and Check Kiting for the Community Bankers Association of Georgia. In addition, ACFE and the International Association of Arson Investigators have published several of his fraud articles.

Clark A. Beecken is a Certified Fraud Examiner. Clark graduated from Southern Polytechnic State University with a B.S. in Business Administration (Accounting Track). He gained fraud examination and forensic accounting experience with a federal agency, Georgia Tech Department of Internal Auditing, Special Review Unit, Legal Services Corporation, Office of Inspector General, and forensic accounting firms. Additionally, he received extensive criminal investigative training and experience while interning with the Federal Law Enforcement Training Center and the U.S. Department of State, Bureau of Diplomatic Security. Clark currently serves with a federal agency. He has twice testified in court as an expert witness in forensic accounting. In addition, Clark mentored SPSU interns with Georgia Tech and the Cobb County District Attorney's Office, Marietta, Georgia, and lectured on Digital Forensics and using IDEA Data Extraction and Analysis (Data Analytics).