WHO WE ARE

 

Froese Forensic Partners is one of Canada’s largest independent financial investigative firms.

We are dedicated exclusively to providing expert opinion reports and testimony in matters such as forensic accounting and fraud investigations, financial damages, corporate investigations, computer forensics and electronic discovery, business valuation, professional misconduct and auditor negligence, securities and other class actions and personal injury.

Our professionals include forensic accountants, former police officers, computer forensic specialists and business valuators.

We have consistently been recognized as experts by various levels of courts, government agencies and tribunals in Canada, the United States and the United Kingdom.

At FFP we combine a rigorous professional approach to our work with a personal and engaging level of service. We take pride in getting to know all our clients and treating you as one of us. No matter the size, complexity or location of the matter you need resolved, you can count on us to expend all our resources and energies to finding the optimum resolution to your business problem or investigative concern.

We look forward to continuing to work with our existing clients and to meeting new ones. Thank you for considering Froese Forensic Partners.

 

 

OUR PROFESSIONALS

 

Ken Froese
Ken Froese

Ken Froese, Senior Managing Director, is a CA-designated specialist in investigative and forensic accounting (CA∙IFA - 2000), the first Fellow of the Association of Certified Forensic Investigators of Canada (CFI - 2001, FCFI - 2008) and a Chartered Accountant (CA - 1983).

Ken has provided IFA services to police forces, governments, public and private companies, and individuals across a broad range of industries. He is especially suited to financial investigations and assignments requiring an ability to creatively address complex litigation matters, identifying and addressing the important issues and explaining them in layman terms. Ken’s experience in quantifying damages includes commercial disputes, shareholder disputes, family law matters and personal injury. Ken also teams with accounting experts in relation to auditor performance lawsuits.

Ken has appeared as an expert witness on civil and criminal matters in courts in Ontario and Quebec as well as advising Arbitrators on accounting matters in Ontario. Ken is the author and an instructor for two Institute of Chartered Accountants of Ontario courses: “Understanding Fraud Risk Factors” and “Fraud Happens! What to Do When You Suspect Fraud.”

When Ken is not working or spending time with his family, he enjoys motorcycle trips on back roads across Canada and the U.S.  Ken has been involved for many years with his church and recently with Community Education Services (Canada), a charity involved in providing funding for disadvantaged high school students in Kenya.

 

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Cyrus Khory
Cyrus Khory

Cyrus F. Khory, Managing Director, is a Chartered Professional Accountant and Chartered Accountant (CPA, CA – 2003), a Chartered Business Valuator (CBV – 2003), a Certified Fraud Examiner (CFE – 2004), a Certified Public Accountant (CPA – 2005) and is Certified in Financial Forensics (CFF – 2009).  Cyrus graduated, with distinction, from the Schulich School of Business at York University with an Honours Bachelor of Business Administration degree (BBA – 2000).

Since 2001, Cyrus has provided forensic and investigative accounting services to law firms on behalf of individuals, private and public corporations, members of class action proceedings, government agencies, labour unions and non-profit organizations.

He has extensive experience in:

  1. Assessing the professional conduct of public accountants and auditors, and rendering opinions on matters involving the alleged violation of applicable auditing, review engagement and other assurance-related standards; and
  2. Rendering opinions on alleged material misrepresentations, or omissions, in financial reporting of publicly-traded enterprises in the context of securities class actions, and evaluating whether an entity’s financial disclosures were prepared in accordance with applicable Canadian, U.S. and International professional accounting standards and standards applicable to internal controls.

Cyrus is frequently retained to prepare expert opinions on the quantification of damages in relation to shareholder disputes, breaches of contract, business-interruption and personal injury.  In addition, Cyrus is experienced in conducting forensic accounting investigations of alleged corporate and employee fraud/irregularities, and has performed business valuations pursuant to shareholder disputes.

Cyrus has been retained as an accounting expert on many occasions and has authored numerous reports in respect of the above matters.  Cyrus has appeared as an expert witness in civil matters in Ontario and has provided oral and written evidence pursuant to arbitration and mediation proceedings. 

Prior to joining FFP, Cyrus was a Principal at a boutique forensic accounting firm in Toronto.  Cyrus has also been employed with large multi-national and medium-sized accounting firms, and has served as an instructor at the Schulich School of Business at York University, teaching undergraduate financial accounting.  

 

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Grace Lau
Grace Lau

Grace Lau, Senior Consultant, CA, MBA, CBV, CFI, is a Senior Managing Consultant with Froese Forensic Partners Ltd.  Grace has over 12 years of investigative and forensic accounting experience (both in Canada and Asia) and 5 years of auditing experience (in Canada). Grace is a Chartered Accountant (CA - 1998), obtained her MBA at York University (MBA – 1995) and recently obtained her Chartered Business Valuator (CBV – 2008) and Certified Forensic Investigator (CFI – 2009) designations.

Grace has conducted various fraud investigations involving public and private companies, unions and government agencies, assisted in an internal investigation of the police force and performed compliance audit of government election campaigns.  Grace has extensive litigation support experience in relation to auditor/CA performance cases, tracing of funds, arbitration matters and contract disputes, including execution of Anton Piller Orders.  She was also involved in numerous consulting and investigative assignments in relation to proceeds of crime and money laundering as well as providing fraud prevention and internal control recommendations to clients.  Grace also assisted in authoring a forensic accounting course for the Institute of Chartered Accountants of Ontario.

 

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Kevin Lo
Kevin Lo

Kevin Lo, Managing Director, focuses his practice on electronic discovery and specializes in computer forensics. He works in all sectors of the economy and in a wide range of industries. Kevin helps clients uncover or restore evidence of alleged inappropriate and wrongful or illegal conduct. He regularly provides litigation support in complex disputes.

Kevin is a Certified Information Security Professional (CISSP), Certified Computer Examiner (CCE), and an EnCase Certified Examiner (EnCE). He has published a number of articles for the legal community regarding computer security and electronic discovery. Kevin has also presented and participated regularly in various professional, technical, and industry conferences and meetings in the area of forensics. He is currently serving as the First Vice President of the Ontario Chapter of High Technology Crime Investigators Association (HTCIA).

Prior to joining FFP, Kevin was Manager, Forensic Accounting and Investigative Services, in the Canadian office of an international accounting and management consulting firm where he was instrumental in initiating the practice of computer forensics and in building a computer forensic laboratory.

 

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Sheree Mann
Sheree Mann

Sheree Mann, Managing Director, is a Certified Forensic Investigator (CFI-2008), a Chartered Business Valuator (CBV – 1998) and a Chartered Accountant (CA - 1990).

Sheree has exclusively provided investigative and forensic accounting services and quantification of economic losses since 1993. Sheree’s practice has consisted of civil and criminal fraud and financial investigation matters. She has provided forensic accounting services to police forces, governments, corporations, non-profit entities and individuals. She was also seconded as a forensic accountant to the Ontario Provincial Police Anti-Rackets Branch. Sheree’s experience in loss quantification relates to breach of contract disputes, expropriation, shareholder, family law, labour and personal injury matters.

Sheree was an expert witness at a public inquiry known as the Toronto Computer Leasing (or the MFP Inquiry). She has also appeared as an expert witness in Ontario courts in relation to civil and criminal matters and has been involved in mediation and Ontario Labour Relation Board matters. Sheree is an instructor of fraud courses provided by the Institute of Chartered Accountants. She has presented at conferences and workshops for the Association of Certified Forensic Investigators (“ACFI”), ONHPA, Certified Management Consultants, Investment Regulatory Industry of Canada, and the Construction Institute of Toronto.

Sheree enjoys spending time with her family, the tranquility of ‘cottage life’ in the Muskokas, traveling, skiing and scuba diving.

Sheree is the past President and past Director on the National Board of the Association of Certified Forensic Investigators (ACFI), prior member of the Education Committee of the Canadian Institute of Chartered Business Valuators (CICBV) and held several executive board positions of child care programs and charities.

 

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Don Perron
Don Perron

Don Perron, Managing Director, is a highly experienced investigator, who spent more than 25 years with the Ontario Provincial Police. During his distinguished policing career, he had responsibility for several critical programs, including organized crime, proceeds of crime, asset forfeiture, identity crimes and healthcare fraud. He also played a significant role in regulating the gaming and liquor industries.

Don’s investigative capabilities include matters such as financial crimes, money laundering, asset tracing and recovery, corporate intelligence, risk assessment and mitigation, and due diligence. He also has experience in the development and implementation of corporate policies and procedures, performance metrics and statistical reporting and loss prevention.

His notable achievements at the OPP include having played a key role in establishing the provincial asset forfeiture strategy for Ontario and having served as the OPP liaison officer to the Ministry of Community and Corrections Services. In this capacity, he managed the relationship between the Ministry and the OPP in areas such as operations, policies and planning. Don was also a substantial contributor on several multinational assignments with police partners, regulating agencies and numerous levels of government.

Fluent in French, Don has a BSc and is a graduate of the Rotman School of Management (U of T) Police Leadership program. He is a Certified Fraud Examiner, Certified Forensic Investigator Certified Specialist in Assets Recovery and has held a Canadian Securities Certificate since 1994 and is a member of the Ontario Association of Chiefs of Police and the International Association of Financial Crime Investigators.

Don enjoys spending time with his family and traveling to exotic international locations. Golfing, hockey, skiing and scuba diving are some of his favourite leisure activities. He can also be found volunteering at local community sport facilities and enjoying the outdoors.

 

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Kent Rodway
Kent Rodway

Kent Rodway, Affiliate, CGA, DIFA, is a Consultant with Froese Forensic Partners Ltd.  He has over 15 years of investigative and forensic accounting experience.

Kent has conducted several fraud investigations involving cheque kiting, proceeds of crime, public and private companies, unions and government agencies, and investment brokerages. He has provided litigation support in the areas of damage claims, insurance settlements, partnership dissolutions, matrimonial disputes, adherence to the Municipal Elections Act, GST and tax remittances, as well as reconstruction of financial records. Kent has also served in secondment positions with various police services.

 

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Ainsley Vaculik
Ainsley Vaculik

Ainsley Vaculik is a Managing Consultant with Froese Forensic Partners specializing in financial crime and money-laundering investigations across multiple sectors and industries. She holds a Master’s degree in Criminology.

Ainsley has conducted investigations involving civil and criminal allegations for private and public companies, financial institutions, unions and various levels of government. She has investigated various types of fraud, whistleblowing allegations, kickback schemes, theft, money-laundering, asset-tracing and enhanced due diligence matters. She has also been involved in litigation support and election compliance audits for various governments and municipalities.

Prior to joining Froese Forensic Partners, she was a Senior Investigator with chartered Canadian bank investigating financial fraud and criminal attacks against the bank. The types of fraud she investigated included money-laundering, mortgage and credit fraud, currency exchange and precious metal fraud, employee fraud and malfeasance, proceeds of crime, and bank card fraud. 

Ainsley is a Certified Forensic Investigator and is an active member of financial crime investigators associations.

 

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Mark Vandertoorn
Mark Vandertoorn

Mark Vandertoorn, Senior Managing Consultant, CFA, CA, MBA is a Senior Consultant with Froese Forensic Partners Ltd. Mark is a Chartered Accountant (CA – 1999), a Chartered Financial Analyst (CFA – 2005), and graduated with a MBA from McGill University in 1996.

Mark has been working the last 12 years abroad in the alternative investment management industry where he worked both as an administrator of hedge funds and as an investment manager. The work and life experience living in the Netherlands Antilles and the Netherlands have provided him with an in-depth knowledge of the regulatory environment of hedge funds and similar private placement funds along with a keen understanding of the pitfalls of investing in this space.

Prior to moving abroad, Mark worked for a leading national accounting and advisory firm in Toronto where he split his time between forensic accounting and corporate recovery engagements. Mark’s significant forensic accounting experience relates to several large auditor performance litigation cases and corporate recovery related engagements included managing the liquidations of a large advertising agency and a food wholesaler that catered to the restaurant and airline industry.

Mark enjoys spending quality time with his wife and watching his son and twin girls growing up and seeing their world getting bigger and bigger. Mark is a lifelong fan of ice hockey and soccer and when time permits relaxing with a jog or swim.

 

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Branko Vranesh
Branko Vranesh

Mr. Vranesh is a consultant in the Digital Forensic Practice of Froese Forensic Partners, specializing in computer forensics and e-discovery. Prior to joining Froese Forensic Partners, Mr. Vranesh was employed as a technology specialist with LECG Canada providing support to over 200 users globally. Prior to this, Branko had also served as an analyst for a Fortune 500 company. 

 

CONSULTING EXPERIENCE

Participated in the planning and execution of numerous civil search order (Anton Piller)
Perform forensic preservation collections and analysis of computer hard drives and other digital media
Setup and maintenance of various email server solutions, such as MS Exchange  and IBM Lotus Notes
Experience in forensic case management: maintaining the chain of custody of electronic evidence.
Acted as third party supervisor to oversee other digital forensic specialists’ 
electronic data acquisition process.
Fluent in the use of forensic software tools such as EnCase, FTK Imager, Intella
Experienced in the assembly and maintenance of a vast variety of computer hardware

EDUCATION

AccessData Certified Examiner –ACE (2014)
Mac Forensic Analysis – Blackbag Technologies (2013)
EnCase Computer Forensics II, (2009)
Certified Network Administrator (1999)
Certified Novell Administrator Intranetware 4.11 (1999)

LANGUAGES

Fluent in Serbian and Croatian languages  spoken and written

 

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Bruce Armstrong
Bruce Armstrong

Bruce Armstrong, Affiliate, FCA, CFE has been a Chartered Accountant since 1974 and has been practicing in the field of investigative & forensic accounting since joining the original forensic accounting pioneers (Lindquist Holmes & Co.) in 1976.  He became a Certified Fraud Examiner in 1993 and as a panel member, was highly involved in the final screening process for more than 30 of the initial CA*IFA candidates in 1999 and 2000.  In June 2000, Bruce was elected a Fellow of the Institute of Chartered Accountants of Ontario. 

Bruce has been involved in over 350 criminal and civil investigative matters, including those involving the actions of more than 150 Chartered Accountants alleged to have breached the Rules of Professional Conduct in primarily conduct related issues including negligence, fraud and conflict of interest.  His vast employment history included 7 years as the senior investigator at the Institute of Chartered Accountants of Ontario (“ICAO”).  Bruce is heading up our expert services practice, including a team of highly qualified senior affiliates dedicated to providing expert services related to CA performance.

Bruce has qualified and presented expert witness evidence at all Ontario Court levels on more than 45 separate occasions and has also testified before Commercial Registration Appeal Tribunal hearings and the professional discipline committees of both the ICAO and the Law Society of Upper Canada.

Bruce enjoys spending quality time away with his family and is delighted to have recently welcomed a second grandchild into the Armstrong household.  When not working or with the family, Bruce has always been actively involved as a volunteer with a number of charitable, athletic, educational, religious, arts and community based and professional organizations.  Music is a passion and Bruce continues to be a chorister in Church and Community choirs as well as actively assisting with fundraising and presenting financial awards to several deserving music students at the Laurier University School of Music.  Bruce is a lifelong and ardent baseball fan.

 

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Stuart Douglas
Stuart Douglas

Stuart Douglas, Affiliate, is a CA-designated specialist in investigative and forensic accounting (CA∙IFA - 2000), an FCA (2000) and a CA (1975).

Stu has more than 20 years experience in investigative and forensic accounting, initially at Lindquist Holmes, Canada’s first forensic accounting practice, and primarily at Canada’s largest CA firm, Deloitte & Touche LLP. He has worked on hundreds of files in Canada and internationally that required his expertise in financial, fraud and purchase investigations, the assessment of economic damages, insolvency and corporate restructuring and business valuation. In a notable case, Stu was a senior member of the team that dealt with the liquidation and winding up of the Bank of Credit and Commerce International, a complex matter involving money laundering, fraudulent loans and improper lending practices. During his career, Stu has given evidence in the courts for civil, criminal and bankruptcy matters in Ontario.

For the six years prior to his retirement from Deloitte & Touche, Stu served as its first Chief Compliance Officer and Chief Ethics Officer. He was subsequently appointed its Chief Privacy Officer and Chief Anti-Money Laundering Officer. In these roles Stu focused on ensuring that the firm’s policies and procedures were developed and current with respect to mitigating risk issues related to the independence of personnel and the firm, compliance with its code of conduct, and compliance with the regulatory requirements of Anti-Money Laundering and privacy legislation.

Stu was the Inaugural Chair of the CICA's Investigative and Forensic Accounting Interest Group (which became the Alliance for Excellence in Investigative and Forensic Accounting. One of the founders of the Association of Certified Forensic Investigators (ACFI) of Canada, Stu was presented with its Lifetime Achievement Award in 2009.

 

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Jeff Filliter
Jeff Filliter

Jeff Filliter, Affiliate, is a seasoned investigator, with over 35 years of experience with the R.C.M.P., Scotiabank, and in private practice.  He holds an honors degree in Administrative Studies (BA), with distinction, and has been a Certified Fraud Examiner (CFE) since 1995.

Jeff has a solid investigative and law enforcement background, specializing in domestic and international fraud, risk assessment and mitigation, due diligence, and asset tracing and recovery.  He is accomplished in areas of mortgage, lending and credit fraud; bankruptcy and insolvency; corporate and commercial fraud; relationship management; and dealing with high-ranking legal and government officials and law enforcement executive, on a global scale.

Jeff has significant involvement with the development, design, and implementation of corporate policy and procedures; departmental strategic planning; metrics and statistical reporting; threat risk assessment, management, and mitigation; loss prevention; and standards and best practice policy. Jeff is an expert in financial and white-collar crime; fraud; money laundering; terrorist financing; proceeds of crime; forensic investigations; organized crime; risk management; and security. He has provided expert testimony in both civil and criminal proceedings globally, and has been declared a professional witness in the U.K. in relation to wire transfer fraud. He has developed linguistic skills in Spanish and French.

Jeff thoroughly enjoys time with his family, golf, baseball and public speaking. He has contributed to the Ontario Chapter of the Children’s Wish Foundation, and has been named to an Advisory Committee responsible for spearheading a new Masters Degree Program in Economic Crime at the DeGroote School of Business.  Jeff is currently writing a book based on a seven year investigation he completed in 2008.

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Brian Verheul
Brian Verheul

Brian Verheul, Affiliate, recently retired from a career in the Royal Canadian Mounted Police which began in 1974. During the course of his career he served in a variety of operational and administrative roles in British Columbia, Manitoba and Ontario. The last twenty years of his career were spent working within the Financial Crimes Directorate. In addition he assisted the Department of National Defence with year 2000 preparations, coordinating the readiness and business continuity plans for all emergency services across the country through a network of policing contacts. He later served as an audit principle on the RCMP National Audit Team, where he led a contracting audit which included testing in all Regions. He also developed considerable experience in the area of Risk Management while in Ottawa where he revitalized the Unit Level Quality Assurance Program for the RCMP.

His last assignment was as the Officer in Charge of the Greater Toronto Area Commercial Crime Section a position he held from the fall of 2003 until his retirement in the summer of 2008. In this position he was responsible for directing eighty staff whose mandate it was to reduce the impact of financial crimes through education, prevention, investigation and enforcement. All of the efforts were focused on maintaining confidence in government, business, capital markets and payment systems. Effective working relationships were developed, resulting in an environment where joint investigations with the OPP, Toronto, York & Peel Police Services, Federal Government Departments and U.S. Enforcement Agencies were common place. Brian was also called upon from time to time to complete and direct sensitive investigations involving Public Complaints or matters related to the RCMP Code of Conduct.

Brian attended the University of Western Ontario, has a working knowledge of the Dutch and French languages and is a Certified Fraud Examiner. Brian is also active in his community where he currently serves as a Director on the Ontario Alliance of Christian Schools and Shalom Manor Home for the Aged Boards.

 

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WHY THE ABACUS?

 

Our logo is a dissected abacus bead, symbolizing our expertise in cutting through numbers to get to the critical information required to address our mandate ― whether it be investigating fraud allegations, addressing shareholder disputes, or assisting in resolving family law matters.

Some historians believe the Chinese first introduced the abacus; others favor the Babylonians. It is believed to date back as far as 5000 B.C., although the oldest existing abacus was made around 300 B.C.

The abacus was created before there were numbers. In its most basic form it was a board that had grooves for pebbles or twigs. Interestingly, the word calculus comes from the Latin for pebble. The modern abacus, which uses beads sliding on thin metals rods, is a Chinese design dating from 1200 AD.

A “new” abacus was invented by Lee Kai-chen, who published a manual in 1958 entitled “How to Learn Lee’s Abacus” He claimed his abacus would make multiplication and division much easier and he provided instructions to calculate square roots and cubic roots. Not long after, the modern calculator and then the computer took the concept of the abacus to a far more advanced level.

We chose the abacus as our symbol because to use it requires the human element. We obviously rely greatly on computers and other technology when investigating a case or calculating damages. But we don’t rely on checklists or any other cookie-cutter approaches to our work. We look at each case individually and apply our own knowledge and experience in our search for clear and verifiable answers. The abacus reminds us that we need to be hands-on and sleeves rolled up to do our work at the highest possible level.

You can count on us to never forget that.

 

 

 
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