Dan Ray

Partner, Hemming Morse LLP

Dan Ray is a Partner in the San Francisco office of Hemming Morse, LLP. Prior to joining Hemming Morse in 1995, Dan worked for another forensic accounting firm. Prior to that time, Dan served as a Special Agent with the FBI for 8 years.
Dan focuses his practice on forensic accounting consulting and expert testimony. The work performed by Dan includes both civil and criminal matters. These engagements often include allegations or concerns of fraud. Dan also has extensive experience in matters involving the Foreign Corrupt Practices Act ('FCPA'). Dan has twice served as an FCPA Monitor for companies that have violated the FCPA. During these multi-year assignments, Dan as the compliance monitor makes site visits to international locations, makes improvement recommendations, and issues reports of findings to the Department of Justice and Securities and Exchange Commission.


Sessions

A pastor of a church in the Central Valley in California was accused of Attempted Murder, Murder and Elder Abuse of an 85 year old member of the community. A central focus of the trial was a More

This case study focuses on a real estate developer who acquired numerous shopping centers throughout the Western United States. Shortly following each acquisition, the developer filed insurance More