Richard O. Hanson

DBA, CPA, CFE, CMA, CFM

*** ********** *** *****

Bluffton, South Carolina 29909

843-***-****

Email: adu9gk@r.postjobfree.com

Education

DBA, Nova Southeastern University, 2003.

Major: Management, with emphasis in Accounting

Supporting Areas of Emphasis: Accounting and Management

Dissertation Title: A Study of Altman's Revised Four-Variable Z" - Score Bankruptcy Prediction Model as it Applies to the Service Industry

MBA, New Hampshire College (Now Southern New Hampshire University), 1977.

Major: Management

Supporting Areas of Emphasis: Management and Business

BS, Bellarmine College, 1972.

Major: Accounting

Supporting Areas of Emphasis: Accounting and Management

Associates degree in Business, Burdett College, 1968.

Major: Business

Supporting Areas of Emphasis: Management and Business

Professional Positions:

Academic - Post-Secondary

Assistant Professor all the way up to Professor, Southern New Hampshire University (Formerly New Hampshire College). (March 1, 1983 – August 31, 2013). Retired from full-time employment in June 2013.

Professional

Owner -Sole Proprietor, The Fraud Doctor and Richard O. Hanson, CPA. (March 10, 2008 – June 1, 2012).

President, New Hampshire Chapter of Certified Fraud Examiners. (November 1, 2011 - June 30, 2013)

Owner - Self-employed CPA/Consulting Firm, Richard O. Hanson, CPA. (September 1, 1981 - September 1, 1999).

Comptroller - Later Promoted to Chief Financial Officer, Lemay, Inc. (March 1, 1979 - March 1, 1981).

Comptroller and Manager of Administration, Sanel Enterprises, Inc. (March 1, 1973 - March 1, 1979).

Accountant, Evergreen Industries, Inc. (March 1, 1971 - March 1, 1973).

Staff Accountant, Imhof, Veatch & Wilcoxson, CPAs. (March 1, 1970 - March 1, 1971).

Accountant and later promoted to Credit Manager, Jordan-Milton Machinery, Inc. (July 1, 1968 - February 1, 1970).

Licensures and Certifications

Certified Fraud Examiner (CFE), Association of Certified Fraud Examiners. (October 19, 2007 - Present).

Certified Financial Manager (CFM), Institute of Management Accountants. (June 1, 2000 - Present).

Certified Management Accountant (CMA), Institute of Management of Accountants. (June 1, 1985 - Present).

Certified Public Accountant (CPA), State of New Hampshire. (May 1, 1982 - Present).

Professional Memberships

Granite State Chapter - Association of Certified Fraud Examiners. (January 2005 - Present).

Member, Association of Certified Fraud Examiners (ACFE). (June 1, 2002 - Present).

Member, Institute of Management Accountants (IMA). (April 1, 1983 – June 30, 2017).

Member, American Institute of Certified Public Accountants (AICPA). (April 1, 1982 - Present).

Member, New Hampshire Society of Certified Public Accountants (NHSCPA). (April 1, 1982 - Present).

Member, The American College of Forensic Examiners Institute of Forensic Science (ACFEI). (May 1, 2006 - November 30, 2010).

Member, American Accounting Association (AAA). (June 1, 1998 - September 30, 2009).

Development Activities Attended:

Completed Information Security Awareness @ SNHU – Sponsored by SNHU – Completed July 1, 2022.

Completed Beginning of the Term Grading Review Live Webinar – Sponsored by SNHU – Completed March 4, 2021.

Completed Seeing the Racial Waters – Sponsored by SNHU – Completed November 7, 2020.

Completed an Announcements Workshop – Provided by SNHU – Completed August 18, 2020.

Professional Development Module – Faculty Fundamental Requirements (FFR) – Sponsored by SNHU – Completed August 10, 2020.

Completed Best Practices in Online Learning – Active Engagement in the Online Community – Completed March 13, 2020 Provided by SNHU –

Completed ADJ-205 – APA 3 hours CPE – APA Formatting for Students – Completed August 9, 2019 – Provided by SNHU –

Completed ADJ-200 Academic Honesty Training – Provided by SNHU – Completed October 26, 2019/

Completed an online self-study course titled Recovering the Proceeds of Fraud – 12 hours of CPE – Sponsored by the ACFE – Completed December 18, 2018.

Completed Online Course titled Executive Roadmap to Fraud Prevention and Internal Controls – 16 CPEs - Completed October 4, 2016 -

Attended and completed Southern New Hampshire University COCE Faculty Training and Development – ADJ-101 New Adjunct Faculty Training for online instruction – Completed December 1, 2014.

New Hampshire Chapter of Certified Fraud Examiners (CFE’s) Situational Ethics and Developing Fraud Analysis into Effective Forensic Testimony (June 7, 2013).

Institute of Internal Auditors (IIA’s) – CPE Seminar Titled Cynthia Cooper Triple Play Event Ethical Leadership for the 21st Century (3 hours ethics), Advocating for the Profession of Internal Auditing, Cloud Computing, Optimized Critical Thinking, and Bottom-Line Savings Through Contract Compliance and Cost Recovery (May 9 and 10, 2013).

New Hampshire Chapter of Certified Fraud Examiners (CFE’s) – CPE Seminar Titled Constitutional Rights During Investigative Process (November 2, 2012).

National Association of State Board of Accountancy (NASBA) Reviewer Program – Review of VA-DC HFMA Chapter Course/Program Titled Federal DSH & the SSI Ratio: Doing More with Less in the Healthcare Reform Era (June 8, 2012).

National Association of State Board of Accountancy (NASBA) Reviewer Program – Review of Western CPE Course/Program Titled Ethics & Professional Conduct for West Virginia CPA’s (January 10, 2012).

Seminar, "Business Fraud," Northern Essex Community College. (June 23, 2011).

Chief Judge for Business Award, "Judge at Troy Marandos Scholarship Fund Activity," Troy Marandos Scholarship Foundation, Manchester, NH. (June 11, 2011).

Self-Study Program, "Practical Ethics for CFEs," ACFE. (June 3, 2011).

Seminar, "Situational Ethics Seminar," NH Chapter of CFEs, Manchester, NH. (May 25, 2011).

Developing, revising, and improving, "Four-course curriculum contained in the Graduate Certificate in Forensic Accounting and Fraud Examination," SNHU, Manchester, NH. (April 1, 2010 - March 31, 2011).

Self-Study Program, "Investigating by the Computer," ACFE. (January 1, 2011 - February 7, 2011).

Formed an Education Committee for the New Hampshire Board of Accountancy, "Education Committee," New Hampshire Board of Accountancy, Concord, NH. (May 30, 2010 - December 31, 2010).

Seminar, "Fraud 101," Granite State Chapter of CFEs, Concord, NH. (December 9, 2010).

Self-Study Program, "Financial Statement Fraud in Nonprofit Organization," Association of Certified Fraud Examiners (ACFE), Austin, Texas. (November 29, 2010).

Judge for Scholarship Program, "New Hampshire Junior Miss Scholarship Program," NH Junior Miss Scholarship Program, Manchester, NH. (November 26, 2010).

Seminar, "How to Become a CPA in New Hampshire," Becker Professional Education and SNHU, Manchester, NH. (November 9, 2010).

"2010 CPA Inauguration and Ethics Pledge Ceremony," NH Society of CPAs and the NH Board of Accountancy, Manchester, NH. (November 3, 2010).

Seminar, "Business Fraud in New Hampshire," New Hampshire Business Education Association, Manchester, NH. (November 2, 2010).

Represented Southern New Hampshire University, "Business Excellence Awards for 2010," New Hampshire Business Review, Manchester, NH. (September 21, 2010 - October 20, 2010

Seminar, "Taking Control - How to Protect Yourself from Fraud," Granite State Chapter of Certified Fraud Examiners, Concord, NH. (September 16, 2010).

Seminar, "Fraud in New Hampshire and Other Related Fraud Topics," NEGASC, Keene, NH. (June 18, 2010).

Seminar, "Situational Ethics and Ethical Decision-Making," NEGASC, Keene, NH. (June 17, 2010).

Seminar, "Business Fraud and the Small Business," Northern Essex Community College, North Andover, MA. (June 2, 2010).

Self-Study Program, "Fraud and the Forensic Accountant: Tackling Fraud from Start to Finish," AICPA, New York, NY. (September 9, 2009 - February 20, 2010).

Seminar, "Crazy Eddie's Fraud," Institute of Internal Auditors - Greater Boston Chapter, Boston, MA. (December 11, 2009).

Seminar, "CSI for the Regular Guy/Gal," Association of Certified Fraud Examiners - Granite State Chapter, Concord, NH. (November 24, 2009).

Seminar, "Immigration and Customs Enforcement - Red Flag Indicators," Association of Certified Fraud Examiners - Granite State Chapter, Concord, NH. (October 22, 2009).

Seminar, "Designing Your Audit to Uncover Fraud," Association of Certified Fraud Examiners - Granite State Chapter, Concord, NH. (September 30, 2009).

Self-Study Program, "Advanced Forensic Techniques for Accountants," AICPA, New York, New York. (June 30, 2009 - September 22, 2009).

Seminar, "Financial Statement Fraud," Association of Certified Fraud Examiners - Granite State Chapter, Manchester, NH (Held at SNHU). (March 20, 2009).

Seminar, "Preventing and Prosecuting Fraud/Nonprofits," Association of Certified Fraud Examiners - Granite State Chapter, Concord, NH. (September 18, 2008).

Self-Study Program, "Forensic Accounting: Fraudulent Reporting and Concealed Assets," American Institute of Certified Public Accountants (AICPA), Durham, NC. (September 16, 2008).

Conference Attendance, "19th Annual ACFE Fraud Conference and Exhibition," Association of Certified Fraud Examiners, Boston, MA. (July 13, 2008).

Conference Attendance, "Conference on the State of the Examination (CPA)," National Association of State Boards of Accountancy (NASBA), Dallas, Texas. (May 19, 2008).

Research/Writing Presentation, "Seven Things an Internal Auditor Should Know Before Starting a Fraud Investigation," Institute of Internal Auditors, Bonita Springs, Florida. (May 15, 2008).

Seminar, "Computer Forensics," Association of Certified Fraud Examiners - Granite State Chapter, Concord, NH. (April 2, 2008).

Self-Study Program, "Analyzing Bank Records," ACFE. (February 7, 2008).

Seminar, "Computer Forensics," Granite State Chapter of the Association of Certified Fraud Examiners. (October 19, 2007).

Self-Study Program, "CFE Examination Preparation Course," ACFE. (September 10, 2007 - October 5, 2007).

Seminar, "New Hampshire Liaison Meeting," Association of Certified Fraud Specialists, Inc. (June 29, 2007).

Seminar, "How I Embezzled $1 Million in 4 Years, and How the Audit System is Flawed," Granite State Chapter of the Association of Certified Fraud Examiners. (May 23, 2007).

Conference Attendance, "2007 Fraud and Forensic Accounting Education Conference," Georgia Southern University and West Virginia University. (May 10, 2007 - May 12, 2007).

Seminar, "Financial Interviewing," Granite State Chapter of the Association of Certified Fraud Examiners. (November 29, 2006).

Seminar, "Bank Fraud," Granite State Chapter of Association of Certified Fraud Examiners. (September 28, 2006).

Conference Attendance, "Model Curriculum for Fraud and Forensic Accounting," West Virginia University/Division of Accounting. (September 8, 2006).

Self-Study Program, "Real World Business Ethics: How Will You React?" AICPA. (August 28, 2006)

Self-Study Program, "Using Benford's Law to Detect Fraud," ACFE. (July 11, 2006).

Self-Study Program, "Financial Fraud in the Smaller Company," AICPA. (July 10, 2006).

Self-Study Program, "Ethics for New Hampshire CPAs," Professional Education Services, LP, Roseville, CA. (November 18, 2005).

Seminar, "Investigating by Computer," Association of Certified Fraud Examiners (ACFE), Radisson Hotel, Boston. (November 7, 2005 - November 8, 2005).

Conference Attendance, "NASBA's CBT Examination Symposium 2005," National Association of State Boards of Accountancy (NASBA), Washington, DC. (September 13, 2005 - September 14, 2005).

Continuing Education Program, "Introduction to Fraud Examination," ACFE, Austin, TX. (June 15, 2005 - July 13, 2005).

Self-Study Program, "Finding the Truth: Effective Techniques for Interviews and Communications," ACFE, Austin, TX. (June 15, 2005 - July 2, 2005).

Seminar, "Disability Fraud," Granite State Chapter of the ACFE, Concord, NH. (September 30, 2004).

Self-Study Program, "How to Detect and Prevent Financial Statement Fraud," ACFE, Austin, TX. (July 1, 2004 - August 12, 2004).

Conference Attendance, "NASBA's 2004 Eastern Regional Meeting," National Association of State Boards of Accountancy (NASBA), Orlando, Florida. (June 23, 2004 - June 25, 2004).

Self-Study Program, "Cooking the Books: What Every Accountant Should Know About Fraud," ACFE, Austin, TX. (January 31, 2004 - April 26, 2004).

Each year I continue to complete self-study courses to maintain all my professional certifications.

Awards and Honors

Sigma Beta Delta National Honor Society, Nova Southeastern University. (June 29, 2003

TEACHING – (Full Time)

Teaching Experience

Southern New Hampshire University – Graduate Courses

ACC 305, Advanced Accounting I, 1 course.

ACC 421, Auditing and Forensic Accounting, 1 course.

ACC 500, Managerial Accounting, 1 course.

ACC 610, Financial Reporting I, 4 courses.

ACC 620, Financial Reporting II, 4 courses.

ACC 630, Financial Reporting III, 9 courses.

ACC 646, Intro Forensic Accounting/Fraud Exam, 2 courses.

ACC 660, Controllership, 6 courses.

ACC 689, Intro Forensic Accounting/Fraud Exam, 1 course.

ACC 690, Adv Topics in Fin Reporting, 7 courses.

ACC 691, Detect/Prevent Fraud Fin Statements, 1 course.

ACC 692, Interview Tech/Legal Aspects Fraud, 1 course.

ACC 700, Seminar in Accounting Topics, 7 courses.

MBA 710, Internship, 2 courses.

Awards and Honors

Visiting Professor to South Korea, SNHU. (Approximately 10 days in October 2008.)

RESEARCH

Published Intellectual Contributions

Books

Hanson, R. (2009). The Small Business Controller. New York, New York. Business Expert Press.

Periodicals

Litchtman, J., Hanson, R. (2006). How do we repair America's integrity? (n/a ed., vol. n/a, pp. n/a). Philadelphia, PA: Philadelphia Inquirer.

Litchtman, J., Hanson, R. (2006). Enron: Smart People who didn't get it (n/a ed., vol. n/a, pp. n/a). Santa Barbara, CA: Santa Barbara News-Press.

Intellectual Presentations Given:

Hanson, R. (Author & Presenter), Center for Entrepreneurship and Social Innovation, "Business Fraud in New Hampshire," School of Business - Southern New Hampshire University, Manchester, NH. (January 27, 2009).

Hanson, R. (Presenter), Seminar in Fraud Detection and Forensic Accounting, "Fraud Detection and Forensic Accounting," Northern Essex Community College, North Andover, MA. (June 6, 2008).

Hanson, R. (Presenter), The Law of Electronic Data and Records, "Fraud in New Hampshire," The NH Granite State Chapter of the Institute of Internal Auditors. (November 2, 2007).

Hanson, R. (Presenter), Forensic Accounting and Fraud Examination, "Various topics of Fraud and Forensic Accounting," Northern Essex Community College. (June 12, 2007).

Hanson, R. (Presenter), New Hampshire Chapter of IMA's, "Ethics and Ethical Decision Making," New Hampshire Chapter of the Institute of Management Accountants. (November 15, 2006).

Hanson, R. (Presenter), Forensic Accounting and Fraud Examination Seminar, "Fraud, etc.," Northern Essex Community College. (October 19, 2006).

Hanson, R. (Presenter), NH Chapter National Association of Tax Professionals, "Forensic Accounting, Fraud Examination, and Fraud in New Hampshire Businesses," Same as above, Holiday Inn, Concord, NH. (June 1, 2006).

Hanson, R. (Presenter) The New Hampshire Society of Accountants - Monthly Meeting Seminar, "Forensic Accounting and Fraud Examination for New Hampshire Small Businesses," Same as above, Cat-N-Fiddle Restaurant, Concord, NH. (May 23, 2006).

Hanson, R. (Presenter) Rotary Club of Manchester Monthly Meeting, "Forensic Accounting and Fraud Examination for Small Businesses in New Hampshire,"

Rotary Club of Manchester, Chateau Restaurant, Manchester, NH. (May 1, 2006).

Hanson, R. (Presenter) Queen City Rotary Monthly Meeting, "Forensic Accounting and Fraud Examination for Small Businesses in New Hampshire," Queen City Rotary, Puritan Backroom, Manchester, NH. (March 2, 2006).

Hanson, R., New Hampshire Chapter of the Institute of Management Accountants Monthly Meeting, "Forensic Accounting and Fraud Examination for Small Businesses in New Hampshire," NH Chapter of the Institute of Management Accountants, Manchester Country Club, Manchester, NH. (November 16, 2005).

Hanson, R. (Presenter) Somewhat North of Boston (SNOB) Film Festival, "Enron: The Smartest Guys in the Room," New Hampshire Society of Accountants, NH Technical Institute, Concord, NH. (November 11, 2005).

Hanson, R., (Presenter) The Granite State Chapter of the Institute of Internal Auditors, "Fraud and Forensic Accounting," NH Chapter of Internal Auditors, The Highlander Inn, Manchester, NH. (June 14, 2005).

Hanson, R. (Presenter) Sarbanes-Oxley and Corporate Governance: Are You Prepared? "Issues and Concerns with Sarbanes Oxley and possible changes in curriculum by academics," New Hampshire Society of CPAs and The Institute of Internal Auditors, SNHU, Manchester, NH. (September 15, 2003)

SERVICE

Consulting

Litigation, The Fraud Doctor and Richard O. Hanson, CPA, throughout primarily New Hampshire. (April 1, 2010 - March 31, 2011).

Litigation, Blind woman with two children going through a divorce, Portsmouth, NH. (June 2010 - November 2010).

Management, The Fraud Doctor, Bedford, NH. (January 1, 2009 - December 31, 2009).

Management, The Fraud Doctor, Bedford, NH. (January 1, 2008 - December 31, 2008).

Management, Various, Throughout New England. (January 1, 2007 - December 31, 2007).

Forensic accounting, fraud examination, and controllership functions, Various, Richard O. Hanson, CPA, 86 Brick Mill Road, Bedford, NH 03110. (January 1, 2005 - December 31, 2005).

Forensic accounting, fraud examination, and controllership functions, Various, Richard O. Hanson, CPA, 86 Brick Mill Road, Bedford, NH 03110. (January 1, 2004 - December 31, 2004).

Forensic accounting, fraud examination, and controllership functions, Various, Richard O. Hanson, CPA, 86 Brick Mill Road, Bedford, NH 03110. (January 1, 2003 - December 31, 2003).

Forensic Accounting, Fraud Examination, and Controllership functions, Various, Richard O. Hanson, CPA, 86 Brick Mill Road, Bedford, NH 03110. (January 1, 2002 - December 31, 2002).

Forensic Accounting, Fraud Examination, and Controllership Functions, Various, Richard O. Hanson, CPA, 86 Brick Mill Road, Bedford, NH 03110. (January 1, 2001 - December 31, 2001)

Awards and Honors

Service, Community

Former Secretary of the New Hampshire Board of Accountancy, New Hampshire Board of Accountancy. (January 1, 2008).

Service, Professional

Former Chair of the New Hampshire Board of Accountancy, New Hampshire Board of Accountancy. (January 1, 2007).

Former Committee Member of the AICPA and NASBA for several years the

CPA Examination.

Former President of the New Hampshire Chapter of the Certified Fraud

Examiners.

Teaching – Adjunct:

University of North Texas – College of Business – Accounting 3120 Intermediate

Accounting II – July – August 2014.

Southern New Hampshire University – School of Business – ACC-692 Graduate Course titled Interview Techniques and Legal Aspects of Fraud - January – April 2015, and May – July 2015. Online courses.

Southern New Hampshire University – School of Business – ACC-691 Graduate Course titled Detection and Prevention of Financial Statement Fraud – September 2015 through December 2015. Online courses.

Southern New Hampshire University – School of Business – ACC-610 Graduate Course titled Financial Reporting I – January 2016 through March 2016. Online courses.

Southern New Hampshire University – School of Business – I continue to teach one or two sections of ACC-700 Graduate Course titled Seminar in Accounting Topics from July 2015 – Current. Online courses.

ROH

July 2022

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