Voting for the 2026–2027 Association of Certified Fraud Examiners (ACFE) Board of Regents is open now through November 30. This year’s ballot features nine candidates vying to fill three open positions on the Board. The new Regents will take office in February 2026 for a two-year term.
“The Board of Regents is the ACFE’s highest elected office, and because Regents are elected directly by Certified Fraud Examiners (CFEs) from around the world, they truly represent our entire global membership,” says John Warren, J.D., CFE, CEO of the ACFE.
The Board of Regents promotes professionalism and ensures the integrity and reputation of the ACFE and the CFE credential. The Board also enforces ACFE rules of conduct through the member disciplinary process.
“The Board establishes and maintains the ACFE’s high standards and qualifications for membership,” says Warren. “Being chosen by one’s peers to serve on the Board is a tremendous honor.”
CFEs may vote online at ACFE.com/BORvoting. Please note that all candidates are listed in alphabetical order.
Kimberly Figel Benoit, CFE, was appointed as the Inspector General at the Library of Congress in 2024. She oversees all library programs and operations, including audits, investigations and other reviews. In addition to her agency leadership, she serves as chair of the Professional Development Committee for the Council of Inspectors General on Integrity and Efficiency, where she spearheads training initiatives for more than 10,000 federal oversight professionals.
Benoit’s two-decade career comprises a broad professional portfolio spanning both the public and private sectors. Her tenure includes significant oversight roles at NASA, the U.S. Postal Service and the U.S. House of Representatives, where she’s identified millions of dollars’ worth in questioned costs and funds put to better use.
Benoit, a licensed CPA, has demonstrated a steadfast commitment to enhancing accountability and operational efficiency across multiple federal agencies. She advocates the integration of advanced data analytics and innovative technologies to improve audit processes and outcomes. She’s also lectured domestically and abroad on topics including cybersecurity, data analytics and emotional intelligence.
As a senior investigator for the Tennessee Comptroller of the Treasury, Michael Booher, CFE, CPA, CFI, investigates allegations of fraud, waste and abuse involving public funds in the state of Tennessee. In special circumstances, he investigates fraud involving private funds when it’s in the public interest. His casework results in public reports that are referred to prosecutors for charging decisions.
Before joining the Tennessee Comptroller of the Treasury in 2016, Booher worked as an internal auditor for the Tennessee Department of Safety and Homeland Security. His work there focused on compliance reviews for the state’s Driver Service Centers and Tennessee Highway Patrol districts. Previously, he worked as a staff auditor for Brown Edwards, a regional CPA firm, where he audited local governments, small corporations, nonprofits and charities, as well as performed tax preparation services.
Booher has served as treasurer, vice president, president and conference committee chair for the Middle Tennessee Chapter of the ACFE. He chaired the committee that organized the 2025 ACFE Foundation benefit concert and served on the ACFE’s Chapter Leaders Committee and the 2024 Job Analysis Task Force. He’s also an Eagle Scout.
Brian Frasier, CFE, CCEP-I, CFI, is the director of compliance audit at RPM International Inc., a $7.4 billion global manufacturer with approximately 18,000 employees across its diverse subsidiaries. With over 20 years of investigative experience and more than a decade of leading ethics and compliance programs for publicly traded companies, Frasier’s expertise lies in strengthening compliance frameworks, auditing and remediating compliance risks, and assisting with complex investigations worldwide. His role spans RPM’s global operations, with routine assignments across Europe, the Middle East and Africa (EMEA); Latin America (LATAM); Asia-Pacific (APAC) and North America.
Beyond his corporate role, Frasier helped establish a Justice for Fraud Victims Project at George Fox University in 2011, a partnership among law enforcement, local CFEs, faculty and accounting students designed to support fraud victims in the Portland, Oregon, area. Frasier is deeply engaged in the anti-fraud and compliance community and is a past president of the Oregon Chapter of the ACFE and currently serves as president of the Northeast Ohio Chapter.
Frasier earned a Bachelor of Arts in Organizational Management from Whitworth University, a Master of Business Administration degree from George Fox University and recently completed a CPA Prep Accounting Certificate program at Cuyahoga Community College. He resides in the Medina, Ohio, area with his wife of 29 years and has three children and two grandchildren.
As the Inspector General (IG) of the United States Capitol Police (USCP), David T. Harper, CFE, CIG, CFCI, leads a team of auditors and investigators in providing oversight of the USCP, a law enforcement agency responsible for protecting Congress. This oversight consists of ensuring integrity and accountability and promoting efficiency and effectiveness in governance through audits and investigations.
Harper has worked in the law enforcement field for more than 45 years and served on active duty with the Air Force for nine years. He served as a Special Agent with the Air Force Office of Special Investigations, mainly investigating fraud and financial crime. In 2016 he was appointed the IG for Albuquerque, New Mexico, and in 2018 he was appointed the IG for the Florida Department of Financial Services, before being appointed to his current position in 2024.
Harper has served as the vice president of the ACFE Tallahassee Chapter and as a board member of the ACFE New Mexico Chapter. He served as a board member for the Association of Inspectors General and currently serves on several committees with the Council of Inspectors General on Integrity and Efficiency.
David N. Odu, CFE, MBA, is a senior manager and head of the Currency Management Centre at the Central Bank of Nigeria (CBN), Makurdi Branch, where he oversees the Currency Processing & Disposal, Currency Control and Treasury Management. Prior to this role, Odu held several leadership positions at the Makurdi Branch, including head of customer service, head of banking services, and head of information and client services, where he received, investigated and resolved customer complaints against financial institutions.
At the Central Bank’s Head Office, Odu served as senior manager of anti-money laundering (AML) compliance and contributed to forming the AML, countering the financing of terrorism (CFT), and counter-proliferation financing (CPF) compliance policy framework for Africa’s first Central Bank digital currency, eNaira. During this period, he facilitated CBN’s partnership with the ACFE Law Enforcement and Government Alliance (LEGA), introducing Nigerian government agencies to LEGA, and making the CBN the first government entity in Nigeria — and the first central bank in Africa — to join the world’s largest anti-fraud alliance. He’s since facilitated the membership of other critical agencies, including EFCC, ICPC, NFIU and the National Audit Office of Gambia.
Odu is a prolific writer, with several publications to his credit, a subject-matter expert and an international panelist, with experience in speaking at forums, including the Federal Reserve Bank of New York’s annual compliance seminar. He’s an alumnus of the Singapore Civil Service College, the Hague Academy for Local Governance, and the National Institute for Bank Management, Pune, India.
Carrie Pennington, CFE, is a well-experienced global anti-fraud professional. She’s an ethics and compliance executive with a long career in life sciences at Zimmer Biomet, Vivint and Generac. She currently fights fraud as CEO of Hyzy & Kaminski.
Pennington holds master’s degrees in psychology and business and is a Ph.D. candidate in psychology. She works and plays in Indiana, the wonderful flatlands of the U.S., where she lives on a farm with her husband, two dogs and children.
As chief internal audit officer at Dubai Holding, Aldrin Sequeira, CFE, FCPA, QIAL, leads internal audit and risk management functions, and provides independent assurance on financial, operational and strategic activities. He has more than 32 years of experience conducting assurance and advisory reviews across strategic, financial, operational and technology domains and a strong track record of contributing to boards and subcommittees.
At Dubai Holding, Sequeira spearheads the organization’s anti-fraud initiatives. This includes leading enterprise-wide fraud risk assessments, designing and delivering anti-fraud training, and raising awareness across international jurisdictions. Sequeira has more than 25 years of investigative experience and has led numerous high-profile and sensitive assignments across various sectors and countries.
Before joining Dubai Holding in 2004, Sequeira worked with PwC across Australia, Papua New Guinea and the United Arab Emirates. He holds a Bachelor of Business degree in accounting from The University of Central Queensland, is a Fellow of CPA Australia (FCPA) and holds the Qualification in Internal Audit Leadership (QIAL) from the Institute of Internal Auditors (IIA Global).
Weiyi Tan, CFE, FSIArb, LLM, is a partner at Clyde & Co LLP, an international law firm headquartered in London, with more than 60 offices and 3,000 lawyers worldwide. Based in Singapore, she co-heads the firm’s Asia-Pacific Regulatory and Investigations Group. She has been practicing law for more than 20 years and is qualified in Singapore, the U.K. (England and Wales) and the U.S. (New York).
Tan advises clients on investigations into corruption, fraud and other white-collar offenses, and assists them with their response to enforcement and regulatory authorities. She also advises clients on the design and implementation of their anti-bribery and anti-fraud compliance programs.
Tan has been a CFE since 2015 and served as president of the ACFE Singapore Chapter from 2019 to 2023. She often speaks on fraud-related topics and has been a trainer and speaker at the Annual ACFE Global Fraud Conference and the ACFE Fraud Conference Asia-Pacific. She’s been appointed to the Goods and Services Tax Board of Review by the Ministry of Finance in Singapore and serves as Honorary Secretary of the Singapore Institute of Arbitrators. She’s also recognized as a “Next Generation Partner” for White Collar Crime by The Legal 500 Asia-Pacific and named “Litigation Star” by Benchmark Litigation Asia-Pacific.
Gökhan Yılmaz, Ph.D., CFE, CIA, is a partner at PwC and leads forensic, financial crime and compliance services. With more than two decades of experience, he has directed high-profile investigations and fraud prevention programs for multinational and Fortune 500 organizations across the U.S., Europe, the Middle East and the Commonwealth of Independent States (CIS) region.
Yılmaz previously held senior roles at the Royal Bank of Scotland, NatWest Markets, KPMG and Kuwait Finance House (Kuveyt Türk Bank), managing complex audits, investigations and risk reviews across financial and corporate sectors. He holds a Ph.D. in accounting and finance, with a focus on fraud detection using data analytics, and master’s degrees in auditing and forensic sciences. He co-authored and edited “Futurisks: Risk Management in the Digital Age,” published by Springer, and has authored studies on fraud prevention and detection.
In addition to his CFE and CIA credentials, Yılmaz holds the Public Accountant credential — the CPA equivalent in Turkey — along with other international certifications including Certified Information Systems Auditor (CISA), Certified Control Self-Assessment (CCSA) and Certification in Risk Management Assurance (CRMA). An ACFE member for more than 20 years, he served as chair of the ACFE Turkey Chapter, strengthening its regional presence and advancing its mission to promote ethics and integrity globally.
Anna Brahce is an assistant editor of Fraud Magazine. Contact her at abrahce@ACFE.com.
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