Forensic Financial Analysis
Fraud detection, asset tracing, money-laundering analysis, and source-and-application reconstruction for civil and criminal matters.
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Forensic Accountant · Expert Witness · Austin, Texas
Revealing insights. Uncovering truths. Shaping strategies.
A boutique Austin forensic accounting and expert-witness practice — built on more than two decades of federal experience inside IRS Criminal Investigation and over thirty years serving the United States government. Serving attorneys, courts, and businesses nationwide.
Retired IRS-CI
CPA
CFE
Texas PI
Michael J. Fernald, CPA, CFE, PI · Est. Austin, Texas
Forensic Financial Analysis
Investigations
Consulting
Four core practice areas
Federal-grade financial expertise, delivered like a federal investigation.
Every engagement is led personally by Michael Fernald. No junior staff. No handoffs. The work that goes to court is the work he prepares, signs, and defends.
Expert Witness & Litigation Support
Testifying and consulting expert in federal and state courts. Daubert-ready reports, depositions, and trial testimony in plain English.
Explore →Investigations
Internal, civil, and criminal financial investigations — employee theft, BSA/AML reviews, whistleblower claims, and partnership disputes.
Explore →Business Consulting & Advisory
Fraud-risk assessments, internal-control reviews, and strategic advisory for small and mid-size businesses and audit committees.
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Why The Fernald Firm
Federal experience the opposing expert almost certainly does not have.
Fewer than a handful of the approximately 2,100 IRS-Criminal Investigation Special Agents enter private expert practice. Michael Fernald is one of them — a Retired IRS-CI Special Agent, CPA, CFE, and Texas Private Investigator who spent more than two decades investigating investment fraud, money laundering, embezzlement, and tax evasion in federal cases that went to trial.
Attorneys retain the firm when a matter turns on money: where it came from, where it went, who controlled it, and what it means. The work that goes to court is prepared, signed, and defended by the same person who did the analysis.
Selected federal casework
Trial-tested. Headline-worthy. Documented.
A representative sample of federal cases led or supported over a career in IRS Criminal Investigation. Additional matters and civil engagements available on request.
Money Laundering · DTO
U.S. v. Trevino — Los Zetas
Lead financial investigator and trial witness in a multi-agency Los Zetas DTO prosecution.
Investment Fraud · $75M
U.S. v. Barton — Triton Financial
Forensic financial analysis traced $75 million in investor losses.
Ponzi · $16M
U.S. v. McAllister — Bullion Direct
Reconstructed customer precious-metals deposits across thousands of accounts.
Money Laundering · Cartel
U.S. v. Cessa — Los Zetas $10M+
Financial-flow analysis of bulk currency and cartel front operations, presented at federal trial.
Embezzlement · $17M CFO
U.S. v. T&R Villarreal
Multi-year CFO embezzlement reconstruction with wire fraud and false-statement counts.
Ponzi · $8M
U.S. v. Seibert — Great America
Forensic accounting and asset tracing across a real-estate Ponzi scheme.
Who hires the firm
Built for attorneys. Trusted by businesses.
Defense attorneys
Federal and state criminal defense teams facing tax, money-laundering, securities, or fraud charges who need an expert who has stood on the other side.
Civil litigators
Plaintiff and defense counsel in commercial disputes, partnership breakups, shareholder claims, and post-judgment asset recovery.
Corporate & in-house counsel
General counsel managing internal investigations, BSA/AML compliance reviews, and audit-committee responses to fraud allegations.
Businesses & trustees
Small and mid-size businesses, fiduciaries, and bankruptcy trustees seeking to detect, document, or recover from financial wrongdoing.