Byron M. Brown, CPA/CFF, CFE, Director

• Agriculture
• Banking
• Consumer Products
• Distribution
• Energy
• Financial Services
• Insurance
• Manufacturing
• Pharmaceuticals
• Real Estate
• Retail
• Securities
• Shipping
• Telecommunication

• Forensic Accounting
• Litigation Support

• Florida International University - Bachelor of Accounting

Byron M. Brown, CPA/CFF, CFE, is a director in the Litigation Support Department of Morrison, Brown, Argiz & Farra, LLP. He began his practice in 1999 with a Big Four accounting firm providing audit and consulting services to public and private clients in the manufacturing, real estate, financial services and telecommunications industries. In 2002, Byron transitioned full-time into the Forensic & Dispute Services Group.

Byron has extensive fraud and forensic investigation experience having led dozens of domestic and international fraud investigations involving asset misappropriation, financial statement fraud and corruption and providing forensic investigatory and dispute related services, including managing fraud investigations, advising and executing on the exercise of contractual audit rights, advocating and resolving purchase price disputes, and formulating damage calculations for several industries. Byron has traveled to numerous countries to perform investigations and fraud risk assessments on behalf of global corporations. These countries include: England, Germany, Belgium, Northern Ireland, Turkey, Guatemala, Dominican Republic, Kosovo and Singapore.

Byron is experienced in litigation support having managed teams through complex commercial litigation. He has developed damages theories and estimations; analyzed and critiqued opposing expert reports and damages estimations. Byron has also prepared witnesses and counsel for deposition and tutored legal counsel on pertinent accounting and financial issues.

Byron specializes in antifraud programs and controls having conducted fraud risk assessments, designed and developed antifraud programs; designed and delivered antifraud training courses. He also has experience in assisting audit teams and internal auditors with fraud risk identification; evaluation of management’s fraud risk assessment and antifraud program.

• American Institute of Certified Public Accountants
• Florida Institute of Certified Public Accountants
• Association of Certified Fraud Examiners

• Fraud Risk Assessment – The Institute of Internal Auditor’s 2007 All Star Conference, Las Vegas, NV
• Fraud Risk Assessment – The Institute of Internal Auditor’s 2007 Financial Services Conference, Orlando, FL
• Management Override Fraud Risk – Deloitte & Touche LLP CPE Day 2007, Orlando, FLM
• Fraud Risk Assessment – The Society of Corporate Compliance and Ethics’ 2007 Workshop, Dallas, TX
• Fraud Awareness and Best Practices in Fraud Risk Assessment – The Institute of Internal Auditor’s 2007 Fraud Seminar, Miami Chapter, Miami, FL
• Fraud & Fraud Risk Assessment – University of South Florida’s 2006 Accounting Circle Conference, Tampa, FL
• Risk Assessment & Fraud – Deloitte & Touche LLP CPE Day 2005, Tampa, FL