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Our Team
Partners
Bob Whisenant, CPA, CVA, Tennessee
Partner in Charge
Director Fraud, Forensic & Litigation Services
Robert Alexander, CPA/ABV, ASA,
Partner
Senior Managers
Trent Watrous, CPA, CFE,
Senior Manager
Managers
Mary Lambdin, CPA/ABV, ASA, CFE,
Manager
Gerald W. Kelly,
Manager
Beverly Pogue, CPA/ABV,
Manager
Supervisors
Alton Coleman, CCE,
Supervisor
Associates
Skye D. Griggs,
Associate
Lori Liddell, CPA, Associate
Professional Accreditations
- Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants
- Accredited Senior Appraiser (ASA) by the American Society of Appraisers
- Certified Business Appraiser (CBA) by the Institute of Business Appraisers
- Certified Valuation Analysts (CVA) by the National Association of Valuation Analysts
- Certified Fraud Examiner (CFE) by the Association of Certified Fraud Examiners
- Certified Computer Examiner (CCE) by the International Society of Forensic Computer Examiners
Contact the HORNE Team
Economic Damages: Robert Alexander, robert.alexander@horne-llp.com
Business Valuation: Robert Alexander, robert.alexander@horne-llp.com
Electronic Discovery: Trent Watrous, trent.watrous@horne-llp.com
Fraud: Trent Watrous, trent.watrous@horne-llp.com
Forensic Accounting: Trent Watrous, trent.watrous@horne-llp.com
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Bob Whisenant, CPA, CVA
Partner in Charge, TN
Firmwide Director Fraud, Forensic & Litigation Services
1801 West End Avenue
Palmer Plaza Suite 800
Nashville, TN 387203
Office: 615.312.9107
bob.whisenant@horne-llp.com
Designations:
- Certified Public Accountant (CPA)
- Certified Valuation Analyst (CVA)
Experience:
- More than 35 years in public accounting
- Comprehensive experience in:
- Tax matters related to corporate, partnership, individual, estates and trusts
- Management advisory services
- Consulting in the areas of business valuation issues in connection with estate and gift taxation, litigation support and business plan documentation
- Forecast modeling and lost profit analysis
- Economic damage calculations
- These engagements have been in the areas of:
- Divorce
- Breach of contract
- Lost earnings
- Dissenting shareholder actions
- Testified as an expert witness in these engagements
Bob Whisenant Printable Bio Bob Whisenant CV
Robert Alexander, CPA/ABV, ASA
Partner
Fraud, Forensic & Litigation Services
200 East Capitol Street
Suite 1400
Jackson, MS 39201
Main: 601.948.0940
Direct: 601.949.8739
robert.alexander@horne-llp.com
Areas of Emphasis:
Business Valuation and Economic Damages
Designations:
- Certified Public Accountant (CPA) in the states of Tennessee and Mississippi
- Accredited in Business Valuator (ABV)
- Accredited Senior Appraiser (ASA)
Experience:
- Qualified as a financial expert in federal and state courts
- Trial experience has included expert testimony for both plaintiffs and defendants and for both jury and bench trials
- Has led and worked on hundreds of engagements performed for litigated disputes
- Cases have arisen from assertions of:
- Breach of contract
- Fraud
- Abuse of minority shareholders
- Lender actions
- Product liability
- Nursing home malpractice
- Executive compensation issues
- Patent infringement
- Business interruption
- Marital dissolution
- Insurance defense
- Others in over a hundred different industries
- Significant experience with:
- Compliance
- Consulting
- Planning and financial reporting
- Mergers and acquisitions
- Estate, gift, income, property and payroll taxes
- IRS examination and procedural engagements including:
- Large case examinations
- Complex appellate issues and settlements
- Private letter rulings
- Meetings with the national office of the IRS
- Has a strong financial accounting background gained through prior audit and tax experience, including:
- Public debt and equity offerings
- Financial accounting issues
- Accounting considerations of financial instruments and investments
Robert Alexander Printable Bio Robert Alexander CV
Trent Watrous, CPA, CFE
Senior Manager
Fraud, Forensic & Litigation Services
1801 West End Avenue
Palmer Plaza Suite 1800
Nashville, TN 37203
Office: 615.312.9022
Mobile: 731.394.8341
trent.watrous@horne-llp.com
Areas of Emphasis:
Fraud Investigation, Electronic Discovery and Forensic Accounting
Designations:
- Certified Public Accountant (CPA) in the states of Tennessee, Alabama and Mississippi
- Certified Fraud Examiner (CFE)
Experience:
- Individual and corporate tax and audit services
- Detection and prevention of fraud - currently focusing his efforts around managing investigations and cases pertaining to:
- Financial fraud
- White-collar fraud
- Accounting issues
- Contract disputes
- Economic damages
- Has been an instructor on fraud and tax matters to Special Agents of the Federal Bureau of Investigation
Trent Watrous Printable Bio Trent Watrous CV
Mary Lambdin, CPA/ABV, ASA, CFE
Manager
Fraud, Forensic & Litigation Services
200 East Capitol Street
Suite 1400
Jackson, MS 39201
Office: 601.949.8748
mary.lambdin@horne-llp.com
Designations:
- Certified Public Accountant (CPA)
- Accredited in Business Valuator (ABV)
- Accredited Senior Appraiser (ASA)
- Certified Fraud Examiner (CFE)
Experience:
- Preparing attorneys for examination of experts
- Reviewing expert reports
- Determining economic damages and claims from:
- Breach of contract
- Shareholder suits
- Lender liability
- Marital dissolution actions
- Investigations of financial fraud
- Supervises and performs Sarbanes-Oxley compliance consulting/testing for SEC clients in various industries
- Prepares SAS 70 reports for Sarbanes-Oxley compliance
Mary Lambdin Printable Bio
Gerald W. Kelly
Manager
Fraud, Forensic & Litigation Services
1401 Doug Baker Blvd
Suite 107-190
Birmingham, AL 35242
Office: 205.612.1030
gerry.kelly@horne-llp.com
Area of Emphasis:
Fraud Investigations
Experience:
- Retired FBI Special Agent
- More than 30 years of experience
- Provided testimony in federal, state and local courts and the Federal Grand Jury
- Representative case history includes cases involving:
- Economic crime
- Racketeering
- Forfeiture
- Money laundering
- Labor law violations
- White-collar crime
- Fraud committed in the areas of accounting, health care, insurance, mail, defense contract, bank and financial institution, corporate, government and fraud by wire
- Interviews and interrogations
- Crisis negotiations
- SWAT training
- Was the case agent on the Failure of Summit National Life Insurance investigation and the HealthSouth Corporate Fraud investigation
- Received numerous awards including
- FBI Merit Award
- United States Attorney General Certificate of Merit
Gerry Kelly Printable Bio Gerry Kelly CV
Beverly Pogue, CPA/ABV
Manager
Fraud, Forensic & Litigation Services
200 East Capitol Street
Suite 1400
Jackson, MS 39201
Office: 601.949.8747
beverly.pogue@horne-llp.com
Area of Emphasis:
Business Valuation
Designations:
Certified Public Accountant (CPA)
Accredited in Business Valuator (ABV)
Experience:
- Case analysis
- Expert report preparation
- Trial preparation for a wide variety of litigation cases including lost profits, breach of contract, and embezzlement
- General business valuation
- Valuations of healthcare entities and health care related assets
- Calculation of lost profits
- Lender liability
- Representative valuation engagements include:
- Divorce
- Shareholder disputes
- Lender liability
- Business damage allegations
- Merger and acquisition
- Business planning
- Estate planning
- Probate
- Charitable contributions of closely held stock
- Bank core deposits
- Eminent domain proceedings
- Provides general business consulting in matters such as sale of business, cash flow analysis for governmental agency, and executive compensation.
Beverly Pogue Printable Bio
Alton Coleman, CCE
Supervisor
Fraud, Forensic & Litigation Services
26 Security Drive
Jackson, TN 38305
Direct: 731.664.3722
alton.coleman@horne-llp.com
Area of Emphasis:
Electronic Discovery
Designation:
Certified Computer Examiner (CCE) by the International Society of Forensic Computer Examiners (ISFCE)
Experience:
- IT Consultant
- Forensic Computer Examiner
- Needs analysis
- Network administration
- Internet communication
- Data acquisition
- Forensic analysis
- Electronic discovery consulting
- Disaster recovery
Skye D. Griggs
Associate
Fraud, Forensic & Litigation Services
1801 West End Avenue
Palmer Plaza, Suite 800
Nashville, TN 37203
Direct: 615.312.9027
skye.griggs@horne-llp.com
- Forensic accountant
- Assists in investigations for engagements involving actual or anticipated disputes or litigation including:
- Financial statement fraud
- Embezzlement
- Locating hidden assets
- Unreported income
- General business valuations
- Seven years of controller related experience within the industries of health care marketing and information technology.
Lori Liddell
Associate
Fraud, Forensic & Litigation Services
200 East Capitol Street
Suite 1400
Jackson, MS 39201
Main: 601.948.0940
Direct: 601.973.7938
lori.liddell@horne-llp.com
- Assists with business valuation and litigation support cases including:
- General business valuation
- Company financial analysis
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