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Fraud, Forensics & Litigation Consulting Brochure
Click to read our Fraud, Forensics & Litigation Consulting Brochure
(PDF - 1.16 MB)

Fraud, Forensics & Litigation Consulting Brochure
Click to read our Fraud, Forensics & Litigation Consulting Abbreviated Case Studies

 


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, ASARobert 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, CCEAlton 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 GriggsSkye 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 LiddellLori 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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