D. Ray Strong is a former director of LECG, LLC and partner of Neilson Elggren LLP. He is a Certified Public Accountant, Certified Fraud Examiner, and Certified Insolvency and Restructuring Advisor with more than 17 years of experience providing investigative accounting, bankruptcy, and litigation services.

Mr. Strong has been involved in numerous bankruptcy and insolvency matters including court appointments as estate manager, examiner, receiver, accountant to the trustee, accountant to the creditors’ committee, and accountant to the debtor. His experience includes the liquidation of assets, investigation of alleged insider dealings, liquidation and substantive consolidation analyses, plan feasibility analyses, plan preparation, investigation and pursuit of preferences, fraudulent transfers and other causes of action, solvency analyses, and claims resolution. He has also operated various companies in bankruptcy and receivership proceedings and provided services that include analyzing operating viability, developing operational and cash-flow forecasts and projections, restructuring accounting and IT functions, analyzing and implementing internal controls, resolving employee retention and benefit issues, identifying and resolving insurance and environmental issues, restructuring marketing and business development efforts, implementing cash-flow and cash-collateral management systems, developing cost-control measures, reconstructing financial data and information, performing various financial analyses and investigations, and managing day-to-day operating and accounting activity.

Mr. Strong has provided civil and criminal litigation support services, including the investigation of fraud and mismanagement, tracing of funds, partner disputes, lost-profit damage analyses, breach of contract damage analyses, economic analyses, and insurance claims.

Mr. Strong has extensive training and experience investigating fraud and mismanagement including financial statement fraud, embezzlement, Ponzi schemes, check kiting, bank fraud, bankruptcy fraud, inventory schemes, and payroll schemes. He has also conducted presentations and seminars relating to various fraud, bankruptcy, and accounting topics.  

Education

• University of Utah
  Master of Professional Accountantcy, 1995
  
• Westminster College of Salt Lake City
  B.S., Accounting, 1994

Employment History

• LECG, LLC
  Director
  2005 - 2011
• Neilson Elggren LLP
  Partner
  2000 - 2005
• The Sundance Group
  Assistant Controller
  2000 
• Arthur Andersen LLP
  Manager
  1998 - 2000
• Neilson, Elggren, Durkin & Company
  Staff Accountant - Senior Accountant
  1995 - 1998
• Lynn M. Carlson & Company
  Staff Accountant
  1990 - 1994

Honors

• Distinguished Achievement Award Association of Certified Fraud Examiner, 1995

Professional Affiliations

• American Institute of Certified Public Accountants
  
• Utah Association of Certified Public Accountants
  
• Association of Insolvency and Restructuring Advisors
  
• Association of Certified Fraud Examiners
  
• American Bankruptcy Institute