780 W. Napa Street, Sonoma, CA 95476
(707) 931-4508

Our Team

400x600LorraineLorraine S. Aho, CFE

Ms. Aho is a Certified Fraud Examiner with over 20 years experience as a financial investigator, corporate controller, and Sarbanes-Oxley auditor.  Her practice focuses on providing forensic analysis in business fraud and embezzlement, divorce proceedings, fiduciary misconduct, and elder financial abuse.  She has testified at trials and ADR hearings, and volunteers her forensic services to the Sonoma County District Attorney’s office. Ms. Aho is the Chairperson of the Sonoma county Financial Abuse Specialist Team (FAST), a member of the Association of Certified Fraud Examiners, the California Society of Certified Public Accountants, and the International Association of Financial Crimes Investigators. She holds a Bachelor’s degree from Oregon State University with post-baccalaureate work in Accounting at University of California at Berkeley.

 

 

 

400x600ErikErik C. Aho, JD, CFE

Mr. Aho’s career spans over 25 years of accounting and legal experience. He provides forensic accounting services focusing on elder financial abuse, fiduciary misconduct, business fraud and embezzlement. Mr. Aho is a member of the Washington State Bar Association, the WSBA Elder Law section, the California Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Sonoma County Bar Association. He recently served as an ombudsman with Sonoma county Senior Advocacy Services in protecting the rights of residents of skilled nursing facilities. Mr. Aho graduated from Lewis & Clark School of Law and holds two undergraduate degrees from Oregon State University with post-baccalaureate work in Accounting at University of California at Berkeley.

 

 

 

LeonardportraitMichael J. Leonard, CFE, CFCI, CAMS, CFS

Mr. Leonard is a multi-credentialed fraud specialist with nearly 25 years of financial investigations experience.  As a former vice president for Exchange Bank, Mr. Leonard was responsible for investigating fraud, money laundering, and counter-terrorist financing schemes.  Prior to that, Mr. Leonard served as a Sonoma County Sheriff Detective and specialized in fraud and related complex financial crimes.  Mr. Leonard now serves as an expert witness in general and occupational fraud cases as well as money laundering cases, and is a popular speaker and instructor on criminal aspects of fraud and money laundering.  He is a member of the Association of Certified Fraud Examiners, the California Financial Crimes Investigators Association, and the High Tech Crimes Investigation Association.  He is also a member of the Association of Certified Anti-Money Laundering Specialists and the International Association Financial Crimes Investigators.  Mr. Leonard holds a Masters degree and Graduate Certificate from City University and a Bachelors degree from California State University, Long Beach.

 

 

Jeff-Mallan-PicJeffrey A. Mallan, CPA, CFF, CFE

Mr. Mallan is a forensic accountant and internal control expert who focuses on fighting and preventing white collar financial crime.  He has more than 25 years of accounting and auditing experience, including seven years with the U.S. Department of Defense.  Mr. Mallan has worked on a variety of accounting litigation projects, including financial forensic examinations, partner/shareholder disagreements, and economic damage calculations.  He also has extensive experience in financial statement audits and SOX 404 engagements.  Mr. Mallan is Certified Public Accountant, a CPA Certified in Financial Forensics, and a Certified Fraud Examiner.  He is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Sonoma County Bar Association.  Mr. Mallan is also an adjunct professor of Auditing and Assurance Services at Sonoma State University.  He holds a B.S. degree in Accounting from East Central University–Oklahoma.