Fraud Conference - VIRTUAL

Daniel Brunner

29 years combined service in the Federal Bureau of Investigation (FBI) and the US Navy. 20 years as an FBI Special Agent, Crisis Management expert and FBI SWAT Tactical Operations Team Leader with extensive experience in crisis situations.

Expert in key Latin and South American geopolitical matters, including China, organized crime (gang, cartel), business practice, crime and corruption, political climates and local due diligence. Supervising and leadership into the investigation and capture of “Top Ten Most Wanted” fugitive. Extensive experience with judicial, court and legal procedure including testimony. Broad network of Federal, State and Municipal law enforcement. Family heritage from South America Native Spanish speaker United States Military — United States Naval Academy Instructor BS Degree — Excelsior College — Spanish MA degree — University of Arizona — International Security Studies Top Secret/SCI (T/K) - Current clearance (with Poly).

Christine Brunner

In 2022, Ms. Brunner, and her husband Dan, started Brunner Sierra Group LLC, a family-operated forensic accounting and security firm, specializing in financial consultancy and the meticulous investigation of financial irregularities, fraud, and disputes. BSG has a comprehensive approach ensuring a deep understanding of complex investigations, maintaining the sensitivity of information and leading to precise, trustworthy resolutions.

23 years of experience in Family Offices, including Head of Financial Operations for a large New York City Family Office. In private practice, she has helped attorneys defend clients under investigation/indictment for alleged white-collar financial crimes. She works with counsel in conducting internal investigations by documenting/quantifying financial losses from employee embezzlements, vendor fraud schemes, and misappropriation of company assets. In civil litigations involving shareholder disputes and business divorces, she provides technical expertise by determining economic damages, preparing business valuations, expert witness reports and refuting opposing expert’s computations.

Ms. Brunner earned a Masters in Accountancy, Forensic Accounting, with distinction, from Rider University and a Bachelor of Science Degree in Accounting from Seton Hall University.

Ms. Brunner is a member of, and licensed in, the Montana and New Jersey Society of CPAs and a member of the Association of Certified Fraud Examiners.

Brett Seamons

Brett Seamons – I have enjoyed my position as a Special Agent with IRS Criminal Investigation for 11 years investigating financial crimes. I have been assigned to various task forces investigating narcotics, terrorism, scrap metal theft, and public corruption. Other investigations include identity theft, embezzlement, tax evasion and employment tax crimes. I also taught basic accounting at North Dakota State University as an adjunct professor for 2 years. Prior to employment with IRSCI, I worked as a mortgage underwriter for New Freedom Mortgage Corporation and as a Teller Supervisor and Financial Services Representative for First Security Bank. I earned a Master’s degree in Business Information Systems and a Bachelor’s degree in Marketing with a minor in Spanish from Utah State University. I have a wonderful family; my wife and I have four beautiful children.

Tommy Stephens Jr

Thomas G. Stephens, Jr., CPA.CITP, CGMA Tommy Stephens received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Presently, Tommy is a Certified Public Accountant, a Certified Information Technology Professional, and a Chartered Global Management Accountant. During his professional career, Tommy has gained valuable experience in a variety of positions, including: • Working as an auditor and technology consultant for an Atlanta-based public accounting firm; • Leading an Internal Audit staff and managing a Cost Accounting team for a Fortune 500 company; • Serving as a Chief Financial Officer for an international engineering organization; and • Founding and managing his public accounting firm that provides accounting, tax, and consulting services to individuals and a variety of small and emerging businesses. In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. In 2003, he affiliated with K2 Enterprises, and in 2007, he joined the firm as a partner. To date, he has lectured internationally on subjects such as internal controls for small businesses, technology strategies, computer hardware and software applications, tax strategies and compliance, and financial accounting standards and applications. Over the past twenty-five years, Tommy has presented over 2,700 educational sessions to over 70,000 participants throughout the United States and Canada. Presently, Tommy resides in Woodstock, Georgia, where he enjoys an active personal life with his wife. His hobbies include snow skiing, fishing, running, and other outdoor activities. Tommy maintains professional memberships with the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. Additionally, he is a past member of the Institute of Internal Auditors.

Tommy Stephens Jr

Thomas G. Stephens, Jr., CPA.CITP, CGMA Tommy Stephens received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Presently, Tommy is a Certified Public Accountant, a Certified Information Technology Professional, and a Chartered Global Management Accountant. During his professional career, Tommy has gained valuable experience in a variety of positions, including: • Working as an auditor and technology consultant for an Atlanta-based public accounting firm; • Leading an Internal Audit staff and managing a Cost Accounting team for a Fortune 500 company; • Serving as a Chief Financial Officer for an international engineering organization; and • Founding and managing his public accounting firm that provides accounting, tax, and consulting services to individuals and a variety of small and emerging businesses. In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. In 2003, he affiliated with K2 Enterprises, and in 2007, he joined the firm as a partner. To date, he has lectured internationally on subjects such as internal controls for small businesses, technology strategies, computer hardware and software applications, tax strategies and compliance, and financial accounting standards and applications. Over the past twenty-five years, Tommy has presented over 2,700 educational sessions to over 70,000 participants throughout the United States and Canada. Presently, Tommy resides in Woodstock, Georgia, where he enjoys an active personal life with his wife. His hobbies include snow skiing, fishing, running, and other outdoor activities. Tommy maintains professional memberships with the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. Additionally, he is a past member of the Institute of Internal Auditors.

Michael Hood

After serving 25 years as a Special Agent in the FBI, Michael “Bret” Hood became the director of 21st Century Learning & Consulting, LLC upon his retirement in 2016. During his tenure with the FBI, Bret worked many complex financial crime, money laundering, corruption and major cases such as the 9/11 terrorist attack, the HealthSouth fraud and the Maricopa Investments case. Since 2000, Bret has traveled the world teaching public and private sector employees how to develop anti-fraud, anti-bribery, anti-corruption and anti-money laundering programs. Bret is a master facilitator who has the unique ability to get participants involved in deep conversations while applying the lessons learned to their own personal and work situations. Bret has been a presenter at the ACFE’s Global Fraud conference for the last three years and has worked with local and regional ACFE chapters in Columbus, Ohio, Kansas City, MO, New Haven, CT, and Albany, NY. In addition, Bret has done multiple presentations for CPA groups including the Florida Institute of CPAs where he has instructed at their major trade show for years. Bret has published articles in both Fraud Magazine and ACAMS Today. Bret has a great interest in the psychology, patterns, methods and motives of offenders in an attempt to understand why good people end up doing bad things. Bret is a federal-court certified expert in money laundering and financial crimes. Bret is also the author of the critically acclaimed books, Eat More Ice Cream: A Succinct Leadership Lesson for Each Week of the Year & Get Off Your Horse! 52 Succinct Leadership Lessons from U.S. Presidents. Currently, Bret serves as an instructor, investigative consultant, and as an expert witness for 21st Century Learning & Consulting LLC (www.21puzzles.com).

Michael Hood

After serving 25 years as a Special Agent in the FBI, Michael “Bret” Hood became the director of 21st Century Learning & Consulting, LLC upon his retirement in 2016. During his tenure with the FBI, Bret worked many complex financial crime, money laundering, corruption and major cases such as the 9/11 terrorist attack, the HealthSouth fraud and the Maricopa Investments case. Since 2000, Bret has traveled the world teaching public and private sector employees how to develop anti-fraud, anti-bribery, anti-corruption and anti-money laundering programs. Bret is a master facilitator who has the unique ability to get participants involved in deep conversations while applying the lessons learned to their own personal and work situations. Bret has been a presenter at the ACFE’s Global Fraud conference for the last three years and has worked with local and regional ACFE chapters in Columbus, Ohio, Kansas City, MO, New Haven, CT, and Albany, NY. In addition, Bret has done multiple presentations for CPA groups including the Florida Institute of CPAs where he has instructed at their major trade show for years. Bret has published articles in both Fraud Magazine and ACAMS Today. Bret has a great interest in the psychology, patterns, methods and motives of offenders in an attempt to understand why good people end up doing bad things. Bret is a federal-court certified expert in money laundering and financial crimes. Bret is also the author of the critically acclaimed books, Eat More Ice Cream: A Succinct Leadership Lesson for Each Week of the Year & Get Off Your Horse! 52 Succinct Leadership Lessons from U.S. Presidents. Currently, Bret serves as an instructor, investigative consultant, and as an expert witness for 21st Century Learning & Consulting LLC (www.21puzzles.com).

Brian Steverson

Brian K. Steverson is the John L. Aram Chair of Business Ethics in the School of Business Administration at Gonzaga University. Prior to assuming the Aram Chair, in 2008, he was a member of the Philosophy Department since 1992. He received his Ph.D. from Tulane University in 1991. His main areas of current scholarship are business ethics, professional ethics, and the ethics of entrepreneurship. Dr. Steverson’s research interests include the ethics of pre-employment screening for psychopathic disorders, the growing movement for professionalizing business management, the Jesuit model of business education, and the use of choice architecture as a management technique. His work has appeared in Environmental Ethics, the Online Journal of Ethics, Topics in Contemporary Philosophy, the Business and Professional Ethics Journal, the Journal of Ethics & Entrepreneurship and the Journal of Jesuit Business Education.

Stan Stahl

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Mark Lanterman

Mark Lanterman is the Chief Technology Officer of Computer Forensic Services. Before entering the private sector, Mark was a member of the U.S. Secret Service Electronic Crimes Taskforce. Mark has over 30 years of security and forensic experience and has testified in over 2000 cases.

Mark is faculty for the National Judicial College in Reno, Nevada, and has conducted training for members of the federal judiciary through the Federal Judicial Center in Washington, D.C. Mark is a professor in the cybersecurity program at the St. Thomas School of Law in Minneapolis, Minnesota.

Mark has provided training in digital evidence, computer forensics and cyber security to the United States Supreme Court.

Mark completed his postgrad studies in cybersecurity at Harvard University and is certified as a Seized Computer Evidence Recovery Specialist (SCERS) by the Department of Homeland Security.