2. Our Firm
Our team of investigators has received extensive training at the Federal Law Enforcement Training
Centers, U.S. Department of the Treasury Training Centers, the FBI Academy, New York City Police
Department, Ohio Peace Officer Training Academy, West Virginia State Police Academy, the U.S. Military
and Continuing Professional Education. We have extensive courtroom experience, interviewing skills,
and the ability to conduct complete analyses on a magnitude of issues. Our expertise has been
recognized by federal prosecutors for thoroughness and credibility.
We provide training and forensics in the following areas:
• Anti-terrorism
• Anti-money laundering
• Bank Secrecy Act and fraud
• Computer forensics
• Corporate audits, internal controls, and anti-internal and external espionage
• Forensic accounting
• Interviewing
• Trade-based finance and alternative remittance systems
Our investigative services
We offer a financial and investigative capability that can respond immediately, discreetly and
comprehensively to any suspected criminal or civil wrongdoing. We have a deep understanding of financial
crimes from our decades of experience and a history of success. We are a world leader in helping
organizations manage the risk and vulnerabilities that come from corruption, fraud and other threats. Our
in-depth experience allows us to assist clients with turning critical and complex issues into opportunities
for resilience and long-term advantage.
Because of the deep, collaborative relationships we build, clients trust us with some of their most urgent
needs including:
• Analyzing allegations of corporate fraud or financial mismanagement
• Addressing whistleblower allegations
• Responding to government regulator requests
• Preventing or detecting problems before they occur
We combine these highly specialized skills in corporate investigations and anti-fraud consulting with deep
financial acumen and advanced analytics. This allows our clients to produce transformative insights and
move ahead with confidence amidst an environment of expanding global footprints and increased
regulation.
We offer domestic and international forensic accounting services for matters involving financial crime
such as embezzlement, money laundering, illicit funds, hidden assets, Medicare-Medicaid fraud, bribery
perryforensic
investigationsA Division of Perry & Associates Certified Public Accountants A.C.
3. and kickback schemes, financial statement fraud and Ponzi schemes. We are known for our impeccable
forensic accounting practices. Our forensic accounting services include but not limited to the following:
• Litigation support
• Fraud investigation
• Bankruptcy and insolvency
• Trust and estate analysis
• Shareholder/partnership disputes
• Fraud risk assessment
• Analysis of transaction flows
• Tracing of funds
• Identification of hidden assets, including divorce accounting
• Search for unreported income and assets
• Analysis of evidence integrity
• Records examination
• Review of accountants' work papers and programs
• Investigation of purchasing fraud
• Examination of bribery and kickback schemes and other corruption matters
• Analysis of insurance disputes
• Examination of tax evasion documentation
• Investigation of financial reporting irregularities
• Analysis of financial elder abuse, including Medicare-Medicaid fraud
• Calculation of economic damages, such as valuations, and lost income
• Computer and cellular telephone imaging and recovering deleted files
Our World
All types of fraud have grown significantly over the past decade both
domestically and internationally. And businesses are often
blindsided when fraud hits. On average fraud effects:
Our Team
President Jodey L. Altier, CPA, CFF
Altier obtained her certified public accountant credentials from the American Institute of
Certified Public Accountants. She earned certification in financial forensics in 2015. She
graduated summa cum laude from Ohio University with bachelor’s degrees in
accounting and psychology. Her distinguished career in public accounting began at
Price Waterhouse Coopers LLC. She has provided litigation support in the areas of fraud
and forensic financial reporting to many local governments and attorneys. Altier also
serves on the Peer Review Committee of Ohio and performs peer reviews and quality
control training and consultation to public accounting firms in Ohio, West Virginia and
Maryland.
• 10.80% of Non-Profit Organizations
• 11.00% of United States Adults
• 15.10% of Government Agencies
• 20.86% of Large Organizations
• 37.70% of Small Businesses
4. Jeff S. Sandy, CFE, CAMS, PI and author
Sandy is a retired Internal Revenue Service Criminal Investigation Supervisory Special
Agent and former Sheriff of Wood County, West Virginia. He is a certified fraud
examiner and a certified anti-money laundering specialist. He received the Honor
Award from the Secretary of the U.S. Department of Treasury; and a Department of
Defense Joint Services Achievement Medal for financial investigations in Iraq. He is
guest lecturer for the Department of Justice, Drug Enforcement Administration, FBI
Joint Terrorism Task Forces and for financial institutions. During the last 36 years, he
investigated and supervised some of the nation’s largest financial fraud cases. Sandy
has been admitted as an Expert Witness in the field of Money Laundering in five U.S.
District Courts. He taught financial investigative techniques to federal, state and local
law enforcement officers, Iraqi
Police and police officers and
dignitaries from Russia and the
Baltic countries. To date, his investigative work has saved
financial institutions in the United States more than $52
million in fines; clients an additional $11 million in
settlements; and prevented countless events of fraud. His
training manual “Trace It” has been given free to more than
85,000 federal, state and local prosecutors and law
enforcement. In June 2016, he wrote the cover story in the
Counter Terrorist International Edition Magazine
concerning international financial terrorism.
Richard A. Marquise, Counterterrorism Expert and author
Marquise was a senior executive with the FBI who retired as the special agent in charge
of the Oklahoma City FBI Field Office. He has extensive experience working and
managing FBI counterterrorism investigations worldwide and
was the leader of the American Task Force that investigated
and solved the bombing of Pan Am Flight 103 over Lockerbie,
Scotland, in 1988. After retirement, Marquise has worked
with numerous foreign governments including Kenya,
Pakistan, the Philippines, Serbia and Montenegro to create
and train their terrorist task forces. He has trained law
enforcement officers all over the United States as a part of
the Department of Justice State and Local Antiterrorism
Training program and has also served as the director of that program. He is the author
of the book “Scotbom: Evidence and the Lockerbie Investigation,” and he has authored
a number of articles on terrorism.
John Cassara, Anti-Money Laundering Expert and author
Cassara is considered an expert in anti-money laundering. He retired after a 26-year career
in the federal government intelligence and law enforcement communities. His last position
was as a special agent for the Department of Treasury’s Office of Terrorism Finance and
Financial Intelligence. While assigned to the Office of the Customs Attaché in Rome, Italy,
he directed the first truly international money laundering task force. This innovative
operation combated Italian/American organized crime by examining the movement of
money between the two countries. It represented an early use of financial intelligence to
proactively initiate investigations. He began his career with United States Treasury as a
special agent assigned to the Washington Field Office of the U.S. Secret Service.
5. Mordecai Z. Dzikansky, Investigator, International Terrorism and Security Expert and Author
A native of Brooklyn, New York, Detective Dzikansky was appointed to the New York
Police Department in 1983. He advanced in the department and served in the
Organized Crime Control Bureau, the elite Manhattan South Homicide Squad and the
Midtown North Detective Squad, where he received the Chief of Detectives Certificate
of Achievement. From 2003 through 2008 Detective Dzikansky was posted in Israel as
the first NYPD Intelligence Division Overseas Liaison to the Israel National Police. His
focus was intelligence-gathering and the immediate relay of key information back to
New York City to enhance the department’s ability to recognize, react to and prevent
or recover from terroristic acts. He also was
involved in providing information gathered in
the Middle East concerning terrorism finance to
his NYPD counterparts. He responded in person to and analyzed 21
bombing scenes in Israel and several attacks globally, including events in
Turkey, Russia, Spain and Egypt. Detective Dzikansky worked with senior
members of the Israeli intelligence community on joint investigations which
connected New York City and the State of Israel. He currently lectures and
consults on global security and policing topics and is called upon by various
law enforcement agencies, academic/think tanks and community
organizations to provide first-hand analysis of the current terror trends,
lessons learned and world-wide applications in preventing and responding to terrorism.
Robert F. Harris, Domestic Terrorism Expert, Interviewing Specialist and author
Harris is a veteran of the United States Air Force and served two tours of duty in Vietnam.
He spent 20 years as a senior case manager for the U.S. Bureau of Prisons. His unit was
responsible for high-security and high-profile inmates, including members of the Montana
Freemen, the Viper Militia, the Republic of Texas, the Aryan Brotherhood, Mexican Mafia,
and several domestic and international terrorists, including individuals associated with the
1993 World Trade Center bombing. Harris gained considerable expertise in interviewing
criminal extremists and developed a thorough knowledge of their ideological mentality.
Harris also served as a primary hostage negotiator and staff instructor. He trained all over
the United States for the Department of Justice. His subject matters were domestic and
international terrorism and Homeland Security Suspicious Activity Reporting. He authored
and published several subject matter articles and pamphlets. Also, Harris was an adjunct
instructor of criminal justice at Drury University, where he has helped develop curriculum
and taught undergraduate courses in domestic terrorism, interview and interrogations,
comparative criminal justice systems, violent crime, forensic science and white-collar crime.
6. Renee L. Sandy, Certified Anti-Money Laundering Specialist
Sandy is a certified anti-money laundering specialist and has more than 31 years of financial
institution experience. During her career, she held a variety of supervisory positions and
managed staffs of up to 70. She worked on Anti-Money Laundering and Bank Secrecy Act
projects at financial institutions in Delaware, Illinois, Nebraska, Louisiana, Ohio, Texas and
West Virginia. Sandy specializes in enhanced due diligence investigations, loan reviews
and developing proactive methods to improve the quality and productivity of the Bank
Secrecy Act business units. Sandy has implemented procedures that earned accolades
from federal bank examiners and were labeled as "best practice" for financial institutions.
Sandy has written countless U.S. Treasury Suspicious Activity Reports, filed currency
transaction reports and worked with bank management on all levels.
Donald W. Dougherty, Investigator, Fraud Expert
Dougherty started his distinguished career in the United States Airforce in 1969. In
1976, he started his investigative career with the Parkersburg, WV, Police Department,
where he was promoted though the ranks and retired as a Lieutenant. He also served
as chief deputy for the Wood County (WV) Sheriff’s Office from 2009 to 2012.
Dougherty had a vast amount of expierance in all types of financial fraud including
insurance, safety (OSHA, ANSI, NIOSH, and EPA standards and regulations),
workplace fatalities and fire related deaths. He taught criminal justice at the college
level and has extensive continuing professional education training and certifications.
Dougherty earned degrees from West Virginia University and Marshall University, and
has received countless awards. His work with the United States Attorney’s Office for
the Southern Judicial District of West Virginia resulted in him receiving two prestigious public service awards.
Dr. John R. “Jack” Schafer, Interviewing Specialist, Motivational Speaker and author
Dr. Schafer is a retired FBI Special Agent who is currently employed as an assistant
professor at Western Illinois University. Dr. Schafer served as behavioral analyst
assigned to FBI's National Security Behavioral Analysis Program. He earned a Ph.D. in
psychology from Fielding Graduate University, Santa Barbara, CA. Dr. Schafer
regularly lectures and consults in the United States and abroad. He authored the book
“Psychological Narrative Analysis: A Professional Method to Detect Deception in
Written and Oral Communications.” And he co-authored the book “Advanced
Interviewing Techniques: Proven strategies for Law Enforcement, Military, and Security
Personnel.” He has published numerous articles on a wide range of topics including the
psychopathology of hate, ethics in law enforcement, detecting deception and the
universal principles of criminal behavior. Dr. Schafer’s latest book is “The Like Switch:
An Ex-FBI Agent’s Guide to Influencing, Attracting, and Winning People Over.”
7. William Dyson, Domestic Terrorism Expert and author
A certified explosives technician, Dyson is a retired FBI supervisory special agent who
spent 30 years conducting terrorism investigations. The last 14 of those years, Dyson was
the supervisor of the Chicago Joint Terrorism Task Force. He
was closely involved in, managed and/or directed some of the
FBI’s most significant investigations in the field of terrorism.
Dyson has extensive experience handing bombing and crime
scene investigations. After leaving the FBI Dyson, became
involved in the Department of Justice State and Local
Antiterrorism Training program and spent more than 17 years
traveling around the country training police officers in the field
of terrorism. He has also been involved in terrorism training abroad including in the
Philippines, Kenya and China. Dyson is the author of the college textbook entitled,
“Terrorism; An Investigator’s Handbook,” which is now in its fourth edition.
Arthur L. “Art” Van Dorn, Narcotics Trafficing Expert and Asset Forfeiture
Van Dorn is one of the most respected narcotics investigators in the United States and is a
retired police administrator. As a administrator, he stressed using all types of financial
information to conduct complete and detailed narcotics investigations. While the coordinator
of the largest narcotics task force in Texas, Van Dorn earned numerous awards for his
success. His task force had 37 agencies located in the Dallas/Fort Worth, Texas, area and
was responsible for countless arrests and monetary seizures. Since his retirement from law
enforcement, Van Dorn has been the coordinator of the Department of Justice State and
Local Antiterrorism Training program.
Dr. Richard N. Holden, Domestic and International Terrorism Expert and author
Dr. Holden (Sam Houston State University) has held ranking
professorships with the University of North Texas at Dallas, University
of Central Missouri and the Caruth Police Institute. He was previously
the director of the Department of Justice-funded State and Local Anti-
Terrorism Training Program. Dr. Holden’s primary focus has been on
the ideology and historical foundations of terrorism. He has a deep
understanding of the role of financial investigators and their
importance in uncovering terrorism finance. He has written two
editions of “Modern Police Management” and an introduction to a law
enforcement textbook. In addition, he wrote numerous articles for
professional journals and regularly presented research papers at
scholarly conferences.
Scott Parks, Digital Forensics Expert, Certified Access Data Examiner
Parks is a decorated Marine, deputy sheriff and detective supervisor with more than 20 years
of law enforcement experience. Parks is an expert in digital forensics. He received extensive
training from the Federal Law Enforcement Training Center, the National White Collar Crime
Center, Accessdata, Syntricate and Cellebrite Inc. in the field of digital evidence acquisition,
computer evidence recovery and mobile device evidence recovery. He is also certified as an
access data certified examiner, Cellebrite certified physical analyst and Cellebrite certified
logical operator.
8. Contact Information (www.perrycpas.com)
Jodey Altier, President, CPA, CFF Jeff Sandy, CFE, CAMS, PI
428 Second Street P. O. Box 5001
Marietta, OH 45750 Vienna, WV 26105
740-373-0056 (Office) 304-834-3773 (Office)
740-516-3814 (Mobile) 304-615-6667 (Mobile)
jaltier@perrycpas.net jsandy@perrycpas.net
Memberships and Certificates
