San Francisco, California, USA
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Dan Ray is a partner in the Forensic and Financial Consulting Services Group at Hemming Morse. He has extensive experience in conducting financial investigations across a broad range of industries.

During more than eight years as a special agent with the FBI, Dan specialized in the investigation of complex white-collar crime matters, including several of the largest savings and loan failures in California. Since joining Hemming Morse in 1995, he continues to conduct investigations involving corporations in a variety of industries including securities, insurance, banking and healthcare. He has assisted both prosecution and defense counsel, working as a consultant and expert witness in civil and criminal cases and testifying in federal, state and local courts.

Dan has extensive experience in Foreign Corrupt Practices Act ("FCPA") matters, having twice served as an FCPA Compliance Monitor. In 2005, he was retained to serve for three years as the FCPA Compliance Monitor for Diagnostic Products Corporation (later becoming Siemens Healthcare Diagnostics) on behalf of the SEC and the Department of Justice. In 2012, Dan was once again retained to serve as an FCPA Compliance Monitor for a medical device company. Both of these engagements involved monitoring the worldwide operations of these publically traded companies. In addition, Dan has participated in several investigations and consulting matters involving the FCPA.

Dan has published several articles and lectures frequently on the topic of fraud and forensic accounting.

Learn more about Dan.