Dan Ray is a Partner in the San Francisco office of Hemming Morse, LLP. Prior to joining Hemming Morse in 1995, Dan worked for another forensic accounting firm. Prior to that time, Dan served as a Special Agent with the FBI for 8 years. Dan focuses his practice on forensic accounting, consulting and expert testimony. The work performed by Dan includes both civil and criminal matters. These engagements often include allegations or concerns of fraud. Dan also has extensive experience in matters involving the Foreign Corrupt Practices Act ('FCPA'). Dan has twice served as an FCPA Monitor for companies that have violated the FCPA. During these multi-year assignments, Dan as the compliance monitor makes site visits to numerous international locations, makes improvement recommendations, and issues reports of findings to the Department of Justice and Securities and Exchange Commission.