A senior advisor at Hemming Morse, Lynn Turner possesses over 40 years of dedicated business, regulatory, corporate governance and academic experience related to forensic accounting and auditing. His practice focuses on complex investigations involving financial reporting, corporate governance, securities litigation, accountant and auditor liability, and technical accounting matters. Lynn has testified as an expert witness on financial reporting requirements, financial statement audits, corporate governance standards, and economic risk in federal and state courts and before Congress. He has also served as an arbitrator.

In his former role as chief accountant for the Securities and Exchange Commission (SEC), Lynn was the principal advisor to the SEC chairman and commission on auditing and financial reporting and corporate governance matters and advised on issues including the oversight and development of U.S. auditing, accounting, and disclosure standards, as well as matters affecting audit committees of public companies. He was one of the principal authors of the SEC Staff Accounting Bulletin No. 99 – Materiality, and was also actively involved in the SEC’s rulemaking with respect to disclosures by foreign issuers. In this capacity, Lynn also worked regularly with Congress, various federal and state government agencies, and international regulators. His prior experience also includes 20 years with Coopers & Lybrand (now PricewaterhouseCoopers), where he was a national SEC review partner and head of the firm’s national high technology audit practice. He has been a vice president and Chief Financial Officer in industry.

Lynn has served on boards of several public companies, including as chair of audit committees, as a trustee of a mutual fund, and as a trustee of a $50 billion pension fund. He has held positions as a professor of accounting, a partner in a major international auditing firm, a managing director of a research firm, and a chief financial officer. Lynn was also actively involved in the legislative process leading up to passage of the Sarbanes-Oxley Act and has testified numerous times before Congress.

University of Nebraska, M.A., Accounting, 1976

Colorado State University, B.A., Business Administration (Accounting), 1975

American Institute of Certified Public Accountants

Colorado Society of Certified Public Accountants