Daniel C. Moulton, CPA, is a Shareholder in the Financial Institutions Group at Doeren Mayhew. The firm specializes in serving credit unions and their service organizations. Dan has over 40 years of experience in the credit union industry, providing insight to credit unions and credit union service organizations from coast to coast.

Focused on assisting credit unions to maximize their internal audit functions, Dan leads a team of internal audit specialists providing both full-service and co-sourced internal audit and regulatory compliance services. These services range from BSA/OFAC audits, allowance for loan loss reviews, consumer and commercial loan reviews, ALM reviews, and a variety of internal audit reviews. Dan also spends a significant amount of time providing a wide range of other risk-management services such as certified opinion audits and Supervisory Committee audits.

Dan's expertise in areas such as fraud investigation, accounting systems, and technical issues is especially well known to credit unions throughout the nation. Dan's teaching experience includes ongoing instruction at various national Supervisory Committee and internal audit conferences, sessions on accounting principles for various State and Federal regulators, presentations to national and regional CFO groups, and classes on fraud and internal controls at the Southwest and Western CUNA Management Schools.