The Fraud Examiner

Solving Cases, One Puzzle at a Time


April 2013

ACFE Member Profile



Heather S. Rogers, CPA, juggles many roles: She is an associate professor of accounting and chair of the economics and business department at Whitworth University, as well as head of her own private CPA practice. She admits that it can be a challenge, but the three areas can also complement one another.


“I am able to bring my work into the classroom to give ‘life’ to concepts and theory,” Rogers said. “Another benefit is what my teaching experience contributes to my skill as an expert witness. One of the many hats we wear as fraud examiners and expert witnesses is to provide simple explanations of complex situations to those who have limited experience in the fields of accounting or business (attorneys, prosecutors, jurors, etc.).”


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