Gayle Callis, MBA CPA CGA CFF CFI is the President of BCS Financial Forensics Ltd. The business was established in 2013 by three former Canada Revenue Agency (CRA) auditors/investigators and provides forensic audit services to law enforcement agencies, individuals or lawyers that require financial analysis for court proceedings. She worked at CRA for over 28 years in various compliance capacities. She was the Federal Co-Chair for the National Federal Provincial Territorial Underground Economy Working Group tasked with finding strategies to minimize the impact of underground activities on the national tax revenue base. She retired as the Assistant Director, Enforcement Division, responsible for criminal investigations and audits of participants in the criminal economy. Due to confidentiality of personal income tax information, criminal investigators employed by CRA performed the same function as commercial crime law enforcement officers. These duties included executing search warrants, seizing documents, analyzing evidence, interviewing witnesses, preparing prosecution briefs and acting as witnesses for the Crown.