Background, Due Diligence and Pre-employment Background Investigations Locate Witnesses/Defendants Professional Witness Interviews Asset Tracing to Recover Court-Ordered Judgments Cause and Origin Fire Investigations and Testimony Recorded Conversations (where allowed by law) Surveillance and Photography Services GPS Tracking (with consent) Handwriting Expert Services

1. Litigation Support and
Expert Witness Services
Rick Potocek, CPA, MBA, CFE
January 22, 2013

2. Rick Potocek, CPA, MBA, CFE
Forensic and Dispute Services Principal
 More than 30 years of experience in fraud
investigation
 24 years as a special agent with the FBI
 3½ years as a director of the forensic and dispute
services practice of Deloitte financial advisory services
 3 years in private practice
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 2

3. So Why Two Companies?
 GRF CPAs is a highly respected accounting firm
in Bethesda, MD.
• More than 30 years of experience
• Tax, Audit, and Accounting services, Forensic and Dispute
Services practice
 Greystone is an investigative firm licensed in
Maryland, Virginia and DC and is affiliated with
GRF CPAs.
• Maintains licenses and liability insurance to provide
investigative services to corporate and law firm clients.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 3

4. GRF Litigation Support Services
 Forensic Accounting
 Internal and External Fraud Investigations
 Business Valuation
 Fact and Expert Witness Testimony
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 4

5. Greystone Litigation Support Services
 Background, Due Diligence and Pre-employment
Background Investigations
 Locate Witnesses/Defendants
 Professional Witness Interviews
 Asset Tracing to Recover Court-Ordered Judgments
 Cause and Origin Fire Investigations and Testimony
 Recorded Conversations (where allowed by law)
 Surveillance and Photography Services
 GPS Tracking (with consent)
 Handwriting Expert Services
 National Network of Former FBI Agents
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 5

6. Financial Auditor v. Forensic Accountant
 The Auditor:
• Relies on statistical sampling to prove there are no irregular
transactions – numbers-focused with limited information.
• “Don’t chase the shiny object.”
 The Forensic Accountant:
• Advised by the client of at least one irregular transaction.
• Must develop methodologies to identify additional instances
of unauthorized activity and who the perpetrator is, how
much is gone, how it was done, who else is involved.
• Information-focused – professional skepticism.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 6

7. Our Investigative Toolbox
INTERVIEWS - The Most Effective Tool
 People with knowledge about the event.
 People working in the areas where the event occurred.
 People with the authority or ability to cause the event
to occur.
 Suspects/Subjects – hope for a confession but at least
get their story on the record and look for changes in
the story as investigation progresses.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 7

8. Our Investigative Toolbox
PROPRIETARY DATABASES
 looking for
bankruptcies, liens, judgments, foreclosures, real estate
owned, boats and airplanes owned, criminal
convictions, address history, prior employers, sex
offender registry, etc.
MVA
 For vehicles owned and driving record – Looking for
expensive vehicles, DUIs, suspended license, etc. (MD
only)
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 8

9. Our Investigative Toolbox
EMAIL REVIEW (with employer or computer owner consent)
 Once the list of suspects is narrowed down, review email
for information concerning the event. Coordinate with IT
shop to pull email. Use computer forensic expert to cull
email down to manageable size using “key word”
searches.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 9

10. Our Investigative Toolbox
COMPUTER HARD DRIVE/SHARED DRIVE REVIEW
 Only use credentialed computer forensic expert to extract
and recover deleted files and extract data using law
enforcement approved protocols.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 10

11. Suggestions
Consult with us early in the case to:
 Assist counsel in formulating a strategy from an
investigative perspective.
 Conduct due diligence investigations re: your new
client, the adversarial parties, opposing counsel’s
witnesses, your witnesses.
 Assist with identifying relevant documents and people to
be subpoenaed from an investigative perspective.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 11

12. Recent War Stories:
 Civil fraud case – defendants used approximately 26 shell
companies and 50 bank accounts. Our analysis identified
multiple instances of embezzlement and money
laundering. Also determined main defendant is a four-
time convicted felon and served nine years in jail for
similar schemes.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 12

13. Recent War Stories:
 Plaintiff’s litigious history – wrongful termination
suits, FCRA suits, topped off with a qui tam lawsuit
against former employer. Plaintiff has brought over 30
actions over 10-year period, winning judgments in almost
every case. Qui Tam was last straw for one employer.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 13

14. Recent War Stories:
PNC Bank Wealth Management Employee
 10-year trusted employee above reproach.
 Bank Security identified $15K in unusual transactions in
customer accounts to which employee admitted.
 We were engaged to conduct a forensic accounting
investigation and identified a total of approximately
$400K embezzled from 86 customer accounts. Referred
to FBI, defendant pled guilty, sentenced to two years in
jail and restitution.
Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 14

15. 4550 Montgomery Avenue, Suite 650N • Bethesda, MD 20814
Connect with Us
Rick Potocek, Forensic
Accounting and Dispute Services
Principal
Email: rick.potocek@grfcpa.com
Telephone: (301) 951 – 9090
Website: www.grfcpa.com
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