RONALD MARK SEMARIA,  CFE, DABFE, FACFEI,CSC, CHS-III  CERTIFIED FRAUD EXAMINER & FORENSIC ACCOUNTANT  DIPLOMATE & FELLOW AMERICAN BOARD OF FORENSIC EXAMINERS  FRAUD, TAX, MANAGEMENT & INVESTIGATIVE ACCOUNTANT  FORMER INTERNAL REVENUE AGENT  SPECIALIZING IN EMPLOYEE THEFT & EMBEZZLEMENT
	www.DRFRAUD.com www.IRSAUDIT.com  www.SEMARIA.com		BUS: 718-531-1105 FAX : 718-444-7152	OUTSIDE NYS 866-531-1105 888-IRSAUDIT 888-RONTAXES
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RONALD MARK SEMARIA, CFE, DABFE,FACFEI,CSC,CHS-III, is a graduate of Long Island University with a Bachelor of Science Degree in Accounting.

 I began my professional career in taxation and fraud as an Internal Revenue Service Agent, examining all types of individuals and companies. I had special assignments, thereby giving me an expertise status in Medicaid Fraud, Strike Force – Organized Crime, Sensitive Cases, and undercover work with Inspection Division of the IRS and cases involving bribery of IRS Agents. Several of my cases resulted with my testifying in Court with the final result of the taxpayer being incarcerated and paying large fines. 

I received letters of commendation from the Commissioner of the Department of the Treasury and the District Director of the Brooklyn District. I resigned from the Internal Revenue Service, with Career Tenure status, to establish my company in the field of tax and fraud consulting.

 I am a self-employed Tax Consultant, Certified Fraud Examiner, Forensic Accountant, Certified Security Consultant, Certified Homeland Security-Level III, Tax Consultant, and a Diplomate of the American Board of Forensic Examiners and a Fellow of The American College of Forensic Examiners Institute. I am presently Presidents Emeritus of the NY Chapter #14 of Certified Fraud Examiners. I am also past Chairman of the Board and President of the NY Chapter of Certified Fraud Examiners. Since 9/11, I received special training by the New York City Police Department in terrorism. 

My affiliations  with various organizations, consisting of licensed private investigators, former agents with the IRS, FBI, Secret Service, Customs, Post Office, Department of Investigation, NY Police Department, and Security Experts has aided me in solving many fraud cases that most practitioners wouldn’t be able to resolve.

During my tenure at the Internal Revenue Service, I came to the realization that most people employed the wrong type of accountant for their financial and tax guidance. I discovered that most accountants don’t perform the proper services for their clients. For example they don’t educate their clients as to tax laws. They don’t perform tax projections during the year to determine the potential taxes due by the end of the year. Most accountants are too busy to give that “personal” touch to their clients, delay in answering letters & telephone calls (from both their clients and various government agencies) and talk about the law instead of explaining the tax law.

It is my belief, especially in today’s digital age, it is the accountant’s responsibility to also inspect their client’s business for potential areas of fraud, embezzlement, and security procedures.

I have the expertise in reviewing office procedures, fraud investigation, detection and prevention, including the installation of fraud prevention security systems. I specialize in employee and executive embezzlement. I am an expert in the field of Identity Theft, counseling individuals who have had their identities stolen and giving lectures to various companies and organizations on Identity Theft Prevention.

My company provides investigative fraud accounting services, including computer forensics, analyzing and debugging computers. This type of investigation involves the reviewing of the computer’s hard drive for hidden and fraudulent accounting and bookkeeping practices, hidden assets and financial information. My practice has now expanded into the digital video forensic arena with the analysis of video and digital images involving theft, bank robberies, and work for the Nassau District Attorney's Office.

Recently, and unfortunately, I have been employed by various companies and individuals to investigate their accountants. My investigations confirmed and re-enforced my beliefs that most of today's accountants are not fulfilling their duties properly, resulting in careless and costly errors. Including embezzlement of the client by the accountant.

Some of my cases included check forging, purchasing of gold bars by people involved with the Taliban and Al Qaeda, Identity Theft, Ponzi schemes, payroll embezzlement, and money laundering. I have also been involved in divorce cases involving hidden assets, theft of funds of clients by their accountants, comptrollers and bookkeepers.

I give lectures on fraud prevention and detection, identity theft, and IRS procedures, including preparing for government audits.

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