On July 30, 2026, Hemming Morse professionals Travis Armstrong and Micah Pycraft presented “Following the Money: Exploring Forensic Accounting and Financial Investigations” at CalCPA’s Member Club Summit.

The CalCPA Members Club Summit is an annual gathering of CPAs and financial professionals focused on education, networking, and the future of the profession. The 2026 Summit brought members together in San Diego for three days of educational sessions, keynote presentations, and networking opportunities.

Designed for students and young professionals, the interactive session introduced participants to forensic accounting and the range of matters in which forensic accountants may be involved, including financial investigations, fraud detection, economic damages, business valuation, and financial statement issues.

The majority of the session centered on a hands-on financial investigation case study. Participants reviewed a whistleblower allegation, a corporate expense policy, and employee expense data to identify potential red flags and determine appropriate investigative next steps.

Working through the investigation in stages, participants analyzed summarized transaction data, considered information obtained through employee interviews, reviewed additional merchant and approval data, and evaluated preliminary findings. The exercises emphasized the importance of understanding business context, following the evidence, and using a disciplined approach when evaluating potential financial misconduct.

The workshop reflects Hemming Morse’s continued involvement with CalCPA and its efforts to introduce the next generation of accounting professionals to careers in forensic accounting.