For Britten Ratcliff, accounting became much more interesting when the numbers stopped being an academic exercise. As an undergraduate student at Cornell University, Ratcliff has built a background in accounting, forensic financial analysis and public service. He was initially drawn to accounting because it suited the way he thinks: solving problems, asking questions and figuring out how individual pieces of information fit into a larger story.
His experience with the New Mexico Department of Justice’s Financial Crimes Unit showed him where those instincts could lead. “Instead of analyzing numbers simply to arrive at an academic answer, I was reviewing financial records to help investigators and attorneys understand what happened, where money moved and what the evidence could support,” Ratcliff said.
Working on fraud, embezzlement and public corruption matters introduced Ratcliff to the investigative side of financial analysis early in his career. Alongside forensic accountants, Certified Fraud Examiners (CFEs), CPAs, special agents and attorneys, he reviewed financial records, traced transactions, developed analyses and visualizations, and helped communicate findings for investigations. The experience also taught him that financial investigations rarely offer a single document with all the answers.
“You may be working with bank statements, accounting records, transaction histories, interviews and other evidence that initially seems disconnected,” Ratcliff said. “The challenge is determining how those pieces fit together, and then communicating the conclusion in a way that an investigator, attorney, judge, jury or policymaker can understand.”
That last step is especially important to him. “Finding something important is only part of the job; you also have to be able to explain why it matters.”
Mentorship Makes a Difference
Ratcliff credits much of his early development to the professionals who were willing to give him meaningful opportunities before he had years of experience behind him. He entered the Financial Crimes Unit at a young age with relatively little formal accounting experience. The professionals around him were willing to teach him and trusted him with meaningful responsibilities early in his career.
Ratcliff is particularly grateful for the CFEs who helped guide him, including Vadim Witt, Jacqueline Torres and Professor Rich Brody. Their mentorship introduced him not only to the profession but also to the Association of Certified Fraud Examiners (ACFE). “Their willingness to teach me, challenge me and introduce me to both the profession and the ACFE helped turn an initial interest into something I could envision dedicating my career to,” he said.
That made learning he had been selected for the
Ritchie-Jennings Memorial Scholarship especially meaningful. His initial reaction?
“I was bouncing off the walls.” Ratcliff said he was “genuinely ecstatic,” but his thoughts quickly turned to the people who had helped him reach that point. His Financial Crimes Unit team were the first people he called.
“Hearing their excitement, encouragement and kind words made receiving the scholarship even more special,” he said. “It felt less like an individual accomplishment and more like a moment I was able to share with the people who had invested so much time in helping me get to that point.”
Building a Foundation for What Comes Next
The Ritchie-Jennings Memorial Scholarship provides Ratcliff with financial support as he continues his education and professional development, but he sees its significance extending beyond that assistance.
“Personally, the scholarship represents people within the profession investing in my potential at a very early stage of my career,” he said. “I have been incredibly fortunate to have mentors and organizations open doors for me, and I feel a responsibility to be a good steward of those opportunities.” Professionally, being selected reinforced his interest in continuing down the path he has started.
One of Ratcliff’s next goals is to earn the CFE credential as soon as he meets the eligibility requirements. He also hopes to use his ACFE membership to learn from professionals with deeper experience, study new investigative methodologies and build relationships throughout the anti-fraud community. Those goals are part of a longer-term ambition: helping shape the future of anti-fraud policy. Ratcliff believes doing that first requires an understanding what happens on the ground.
“Rules may be written at a high level, but investigators, forensic accountants, attorneys and other professionals ultimately have to apply them to complicated real-world situations,” he said. His goal is to develop the technical and investigative experience to understand those realities firsthand, then eventually use that knowledge to strengthen systems of accountability, improve anti-fraud policy and protect public trust. “I want to understand the profession from the ground up before trying to influence it from the top down.”
For Students Considering the Scholarship
Ratcliff’s first piece of advice for students considering the Ritchie-Jennings Memorial Scholarship is simple: apply. He sees value in the process itself, regardless of the outcome.
“The Ritchie-Jennings application is valuable even before you know the result because it forces you to articulate where you want your career to go and why the anti-fraud profession matters to you,” Ratcliff said. “Those are questions students do not always take the time to ask themselves.”
He encourages students to reach out to people already doing the work, whether they are CFEs, investigators, forensic accountants or previous scholarship recipients. “Do not assume someone is too accomplished or too busy to speak with you,” he said. “Some of the most important opportunities in my career have started because I was willing to introduce myself, ask a question, and learn from someone more experienced.”
Whenever possible, he also recommends getting close to the work itself. “Classroom knowledge matters, but seeing how financial information is used in a real investigation gives you an entirely different appreciation for the profession.”
Ratcliff knows there is still plenty of ground ahead as he continues his education and career. “I am most excited by how much I still have left to learn,” he said.
He hopes to continue strengthening his financial and investigative skills, earn the CFE credential, learn from experienced professionals and take on increasingly complex problems. Eventually, he wants to connect that investigative foundation with his interest in anti-fraud policy. For now, Ratcliff is focused on building the experience to get there, understanding the profession from the ground up with hopes of shaping its future.
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