Solving Cases, One Puzzle at a Time

Heather S. Rogers, CPA, juggles many roles: She is an associate professor of accounting and chair of the economics and business department at Whitworth University, as well as head of her own private CPA practice.

April 2013

ACFE Member Profile

Heather S. Rogers, CPA, juggles many roles: She is an associate professor of accounting and chair of the economics and business department at Whitworth University, as well as head of her own private CPA practice. She admits that it can be a challenge, but the three areas can also complement one another.

“I am able to bring my work into the classroom to give ‘life’ to concepts and theory,” Rogers said. “Another benefit is what my teaching experience contributes to my skill as an expert witness. One of the many hats we wear as fraud examiners and expert witnesses is to provide simple explanations of complex situations to those who have limited experience in the fields of accounting or business (attorneys, prosecutors, jurors, etc.).”

Rogers first became a member of the ACFE in 2003. “As a CPA needing continuing professional education credits, I enrolled in my first ACFE course in 2002 (Conducting Internal Investigations). I was instantly intrigued by this area of study and practice and began seeking out more opportunities for learning,” Rogers said. “In 2004, I offered my first course in Principles of Fraud Examination while teaching in Idaho. I continue to train through the ACFE and pass that knowledge to students through fraud education at Whitworth University.”

As undergraduate, Rogers realized she loved accounting. “As an accountant, I have seen, too often, how management’s lack of interest or understanding of accounting information can expose them to a greater risk of fraud.”

Her favorite course to teach is Occupational Fraud and Abuse. Said Rogers, “My students all know that I am passionate about fraud deterrence and love the work I do in my private practice. I love to piece together parts of a puzzle to solve cases and get relief for victims.”

Her ACFE membership has proven invaluable to her both professionally and personally. “Being a member of the ACFE has provided me with countless hours of training, incredible mentorship by colleagues throughout the world and a motivation to develop in the career path I have chosen in higher education and as a practicing accountant,” she said. “My membership in the ACFE has opened doors for leadership within my local chapter in Spokane, Wash., and given me a voice as an educator to influence fraud prevention training for students. One of the greatest benefits is the friendships that I have developed over the years with other members of the ACFE.”