Samuel G. Latimer, CPA, CFE, is an audit partner at Rushton, LLC, where he leads the firm's governmental and nonprofit practice. With over 19 years of public sector experience, Samuel specializes in single audits, GASB implementation, and forensic engagements for counties, municipalities, and public authorities. A Certified Fraud Examiner and experienced expert witness, he is a frequent presenter at AICPA events, GGFOA, and state CPA society conferences nationwide.