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Kelly J. Todd
CPA, ABV, CFF, CFE
President
Birmingham, AL
205.397.2122
Kelly J. Todd
CPA, ABV, CFF, CFE
President
Birmingham, AL
205.397.2122

Kelly J. Todd is the president of Forensic Strategic Solutions, LLC and the member in charge of forensic investigations. Ms. Todd has a broad range of forensic experience including financial and white‐collar investigations, fraudulent financial reporting, accountants’ malpractice, and the calculation of economic damages. She has extensive experience conducting interviews and has secured numerous confessions. Ms. Todd has conducted forensic examinations for publicly held and closely held businesses, municipalities, and governmental and educational entities including the second largest school district in the United States. 

In her work as a forensic accountant and fraud examiner, Ms. Todd works closely with defense and plaintiff attorneys, audit committees, corporate boards, and government inspector generals. Her experience in litigation consulting includes services in civil proceedings including the calculation of economic damages in a broad range of personal and corporate disputes. Ms. Todd has testified as an expert witness in federal and state courts. 

Ms. Todd is a member of the Association of Certified Fraud Examiners Advisory Council. She is a former adjunct professor at the University of Alabama at Birmingham where she taught Fraud Examination. She has served as a  faculty member of the American Institute of Certified Public Accountants and the Association of Certified Fraud  Examiners where she has taught throughout the country on various forensic accounting matters including electronic evidence and discovery, data mining, auditing for fraud, internal investigations, employee embezzlement,  occupational fraud and abuse, and financial statement fraud. Ms. Todd has been featured in numerous publications such as Fraud Magazine, the Journal of Accountancy and Corporate Counsel.

  • Forensic and Investigative Accounting
  • Fraud Examination
  • Litigation Consulting
  • Consultant and Expert Witness
  • Economic Damages
  • CPA: Certified Public Accountant, 1999
  • ABV: Accredited in Business Valuation, 2006
  • CFF: Certified in Financial Forensics, 2008
  • CFE: Certified Fraud Examiner, 2009
  • Member, Association of Certified Fraud Examiners
  • Member, American Institute of Certified Public Accountants
  • Member, Alabama Society of Certified Public Accountants
  • Member, Association of Certified Fraud Examiners Advisory Council
  • Member, Accounting Advisory Council, University of Alabama at Birmingham
  • Past faculty member, Association of Certified Fraud Examiners
  • Past faculty member, American Institute of Certified Public Accountants
  • Former Panel of Experts, Dunn on Damages, Published by Valuation Products & Services, LLC
  • Member of the Board of Directors, Holy Family Cristo Rey Catholic High School, 2013-2016
    • Finance Chair, 2014-2016
  • Member, Birmingham Kiwanis Club
    • Treasurer, 2010-2013, 2019 – 2020
    • Board of Directors, 2013-2015
    • Assistant Treasurer, 2016-2019
  • Member, Turnaround Management Association, 2009-2016
    • Former member of the Board of Directors, Alabama Chapter
  • Past President, Alabama Chapter of the National Speakers Association
  • Former Board Member, Birmingham Chapter of Risk Management Associates
  • When Your Client’s Office Becomes a Crime Scene, Alabama Association of Certified Public Accountants’ Financial Accounting and Auditing Conference. 
  • Using Expert Witnesses Before and During Trial of the Financial Crime Case, North Carolina District Attorneys  Association Money Matters Conference. 
  • Inside the Mind of the White-Collar Criminal, Auburn University Accounting and Auditing Summit. 
  • What Every Expert Should Know about Computer Forensics and Electronic Discovery, American Institute of Certified Public Accountants National Business Valuation Conference. 
  • Damages: The View from a Lawyer and a Practitioner. Co‐presenter with Robert Dunn, Financial Consulting Group. 
  • Financial Investigation Toolbox, Alabama Chapter of the Association of Certified Fraud Examiners.
  • Damage Experts: How to Use Them or Preclude Them, Cumberland School Law, CLE By‐the‐Hour Program.
  • The Top Ten Fraud Schemes: How to Detect and Prevent Them, American Institute of Certified Public Accountants. 
  • Uncovering Misappropriation Schemes, American Institute of Certified Public Accountants.
  • Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts, American Institute of Certified Public Accountants. 
  • School District Fraud and What Auditors Can Learn From It, School District Audits Conference, Minnesota Society of Certified Public Accountants, Brooklyn Center, MN. 
  • Forensic Accounting: Fraudulent Reporting and Concealed Assets, American Institute of Certified Public Accountants. 
  • Enhancing Performance through Fraud Risk Assessment, Association of Financial Planners Annual Conference, Boston, MA. 
  • Forensic Investigations: Using Data Analysis Techniques to Detect Fraud, Guest Lecturer at the University of Alabama at Birmingham and Tulane University. 
  • Conducting Internal Investigations, Guest Lecturer at the University of Alabama at Birmingham; The Boeing Company; Auburn University 
  • Auditing for Internal Fraud, Association of Certified Fraud Examiners; Fluor Corporation Cyber‐Sleuthing: The Legal and Practical Aspect of Electronic Evidence in Discovery and Internal Investigations, 23rd Annual Multi‐State Labor & Employment Law Conference. 
  • Financial Statement Fraud: What Really Goes on Between the Balance Sheets? Cumberland School of Law, CLE By‐The‐Hour Program. 
  • Ten Most Important Things to Consider in An Embezzlement Case, Blue Sky Chapter of the ACFE, Bozeman, MT; Montana Society of CPAs 91st Annual Meeting; 10th Annual Canadian Conference of the ACFE; ACFE Birmingham Chapter; and The 18th Annual Professional Development Program of the University of Alabama at Birmingham. 
  • Building Your Fraud Examination Practice, 10th Annual Canadian Conference of the ACFE.
  • Cyber‐Crimes: ACL & Fraud, North Alabama Chapter of the Information Systems Audit and Control Association.
  • Using Digital Evidence to Ferret Out Fraud, Cumberland School of Law; Financial Consulting Group, L.C. University; Cumberland School of Law, CLE By‐The‐Hour Program. 
  • “Inside Job: How to Create a Fraud Response Plan.” Business.com. April 23, 2019.
    https://www.business.com/articles/fraud-response-plan/
  • “The Importance of Conducting an Annual Fraud Checkup,” Accounting Today. March 21, 2019.
    https://www.accountingtoday.com/opinion/the-importance-of-conducting-an-annual-fraud-checkup
  • “Fraud in Your Workplace.” Business Alabama. November 26, 2018.
    https://businessalabama.com/fraud-in-your-workplace/.
  • “Preventing Corruption and Collusion.” Industry Today. October 29, 2018.
    https://industrytoday.com/article/preventing-corruption-and-collusion/
  • “A Forensic Expert Discusses Detecting Deception in the Workplace,” Birmingham Business Journal, August 2018.
  • “Biggest Fraud Risk Might Be Under Your Nose,” Triad Business Journal, December 2, 2016.
  • “A 5‐Step Response When Your Company Suspects Workplace Fraud,” Corporate Counsel, November 2, 2015.
  • “How to Prevent Cybercrime at Your Biz,” Birmingham Business Journal, March 14, 2014.
  • “How to Reduce Your Company’s Risk of Employee Fraud,” Birmingham Business Journal, January 17, 2014.
  • “How to Spot Warning Signs for Work Place Fraud,” Birmingham Business Journal. November 22, 2013.
  • “6 Tips to Prevent Fraud in the Workplace,” The Business Journals. November 6, 2013.
  • “Computer Forensics v. E‐Discovery: What Every Expert Should Know,” Dunn on Damages, Issue 8. Fall 2012.
  • “Unlocking the Potential of Electronically Stored Information in Damages Cases,” Dunn on Damages, Issue 4. Fall 2011.
  • “Electronic Discovery in the 21st Century,” Fraud Magazine. Jan/Feb 2008.
  • “If Your Computer Could Talk,” Technology Alabama. Winter 2007.
  • “Erasing the Past,” Business Alabama. November 2007.
  • “Digital Evidence in a Fraud Investigation,” Bank Fraud & IT Security Report. October 2006. Vol. 4, No. 10.
  • “Retrieving Electronic Documents,” Journal of Accountancy. September 2006. Vol. 202, No. 3.
  • “Using Digital Evidence to Nail Dishonest Employees,” White‐Collar Crime Fighter. June 2005. Vol. 7, No. 6.
  • “How to Use Computer‐Assisted Audit Techniques to Uncover Fraud,” Bank Fraud & IT Security Report. December 2004. Vol. 2, No. 12.
  • “Using Digital Evidence to Ferret Out the Dishonest Employee,” Employee Relations Law Journal. Autumn 2004. Vol. 30, No. 2.
  • Bachelor of Science, University of Alabama at Birmingham, 1987
  • Accounting Equivalency, University of Alabama at Birmingham, 1998
Practice Areas
  • Forensic and Investigative Accounting
  • Fraud Examination
  • Litigation Consulting
  • Consultant and Expert Witness
  • Economic Damages
Professional Designations and Certifications
  • CPA: Certified Public Accountant, 1999
  • ABV: Accredited in Business Valuation, 2006
  • CFF: Certified in Financial Forensics, 2008
  • CFE: Certified Fraud Examiner, 2009
Professional Memberships & Affiliations
  • Member, Association of Certified Fraud Examiners
  • Member, American Institute of Certified Public Accountants
  • Member, Alabama Society of Certified Public Accountants
  • Member, Association of Certified Fraud Examiners Advisory Council
  • Member, Accounting Advisory Council, University of Alabama at Birmingham
  • Past faculty member, Association of Certified Fraud Examiners
  • Past faculty member, American Institute of Certified Public Accountants
  • Former Panel of Experts, Dunn on Damages, Published by Valuation Products & Services, LLC
  • Member of the Board of Directors, Holy Family Cristo Rey Catholic High School, 2013-2016
    • Finance Chair, 2014-2016
  • Member, Birmingham Kiwanis Club
    • Treasurer, 2010-2013, 2019 – 2020
    • Board of Directors, 2013-2015
    • Assistant Treasurer, 2016-2019
  • Member, Turnaround Management Association, 2009-2016
    • Former member of the Board of Directors, Alabama Chapter
  • Past President, Alabama Chapter of the National Speakers Association
  • Former Board Member, Birmingham Chapter of Risk Management Associates
Representative Seminars & Lectures
  • When Your Client’s Office Becomes a Crime Scene, Alabama Association of Certified Public Accountants’ Financial Accounting and Auditing Conference. 
  • Using Expert Witnesses Before and During Trial of the Financial Crime Case, North Carolina District Attorneys  Association Money Matters Conference. 
  • Inside the Mind of the White-Collar Criminal, Auburn University Accounting and Auditing Summit. 
  • What Every Expert Should Know about Computer Forensics and Electronic Discovery, American Institute of Certified Public Accountants National Business Valuation Conference. 
  • Damages: The View from a Lawyer and a Practitioner. Co‐presenter with Robert Dunn, Financial Consulting Group. 
  • Financial Investigation Toolbox, Alabama Chapter of the Association of Certified Fraud Examiners.
  • Damage Experts: How to Use Them or Preclude Them, Cumberland School Law, CLE By‐the‐Hour Program.
  • The Top Ten Fraud Schemes: How to Detect and Prevent Them, American Institute of Certified Public Accountants. 
  • Uncovering Misappropriation Schemes, American Institute of Certified Public Accountants.
  • Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts, American Institute of Certified Public Accountants. 
  • School District Fraud and What Auditors Can Learn From It, School District Audits Conference, Minnesota Society of Certified Public Accountants, Brooklyn Center, MN. 
  • Forensic Accounting: Fraudulent Reporting and Concealed Assets, American Institute of Certified Public Accountants. 
  • Enhancing Performance through Fraud Risk Assessment, Association of Financial Planners Annual Conference, Boston, MA. 
  • Forensic Investigations: Using Data Analysis Techniques to Detect Fraud, Guest Lecturer at the University of Alabama at Birmingham and Tulane University. 
  • Conducting Internal Investigations, Guest Lecturer at the University of Alabama at Birmingham; The Boeing Company; Auburn University 
  • Auditing for Internal Fraud, Association of Certified Fraud Examiners; Fluor Corporation Cyber‐Sleuthing: The Legal and Practical Aspect of Electronic Evidence in Discovery and Internal Investigations, 23rd Annual Multi‐State Labor & Employment Law Conference. 
  • Financial Statement Fraud: What Really Goes on Between the Balance Sheets? Cumberland School of Law, CLE By‐The‐Hour Program. 
  • Ten Most Important Things to Consider in An Embezzlement Case, Blue Sky Chapter of the ACFE, Bozeman, MT; Montana Society of CPAs 91st Annual Meeting; 10th Annual Canadian Conference of the ACFE; ACFE Birmingham Chapter; and The 18th Annual Professional Development Program of the University of Alabama at Birmingham. 
  • Building Your Fraud Examination Practice, 10th Annual Canadian Conference of the ACFE.
  • Cyber‐Crimes: ACL & Fraud, North Alabama Chapter of the Information Systems Audit and Control Association.
  • Using Digital Evidence to Ferret Out Fraud, Cumberland School of Law; Financial Consulting Group, L.C. University; Cumberland School of Law, CLE By‐The‐Hour Program. 
Publications
  • “Inside Job: How to Create a Fraud Response Plan.” Business.com. April 23, 2019.
    https://www.business.com/articles/fraud-response-plan/
  • “The Importance of Conducting an Annual Fraud Checkup,” Accounting Today. March 21, 2019.
    https://www.accountingtoday.com/opinion/the-importance-of-conducting-an-annual-fraud-checkup
  • “Fraud in Your Workplace.” Business Alabama. November 26, 2018.
    https://businessalabama.com/fraud-in-your-workplace/.
  • “Preventing Corruption and Collusion.” Industry Today. October 29, 2018.
    https://industrytoday.com/article/preventing-corruption-and-collusion/
  • “A Forensic Expert Discusses Detecting Deception in the Workplace,” Birmingham Business Journal, August 2018.
  • “Biggest Fraud Risk Might Be Under Your Nose,” Triad Business Journal, December 2, 2016.
  • “A 5‐Step Response When Your Company Suspects Workplace Fraud,” Corporate Counsel, November 2, 2015.
  • “How to Prevent Cybercrime at Your Biz,” Birmingham Business Journal, March 14, 2014.
  • “How to Reduce Your Company’s Risk of Employee Fraud,” Birmingham Business Journal, January 17, 2014.
  • “How to Spot Warning Signs for Work Place Fraud,” Birmingham Business Journal. November 22, 2013.
  • “6 Tips to Prevent Fraud in the Workplace,” The Business Journals. November 6, 2013.
  • “Computer Forensics v. E‐Discovery: What Every Expert Should Know,” Dunn on Damages, Issue 8. Fall 2012.
  • “Unlocking the Potential of Electronically Stored Information in Damages Cases,” Dunn on Damages, Issue 4. Fall 2011.
  • “Electronic Discovery in the 21st Century,” Fraud Magazine. Jan/Feb 2008.
  • “If Your Computer Could Talk,” Technology Alabama. Winter 2007.
  • “Erasing the Past,” Business Alabama. November 2007.
  • “Digital Evidence in a Fraud Investigation,” Bank Fraud & IT Security Report. October 2006. Vol. 4, No. 10.
  • “Retrieving Electronic Documents,” Journal of Accountancy. September 2006. Vol. 202, No. 3.
  • “Using Digital Evidence to Nail Dishonest Employees,” White‐Collar Crime Fighter. June 2005. Vol. 7, No. 6.
  • “How to Use Computer‐Assisted Audit Techniques to Uncover Fraud,” Bank Fraud & IT Security Report. December 2004. Vol. 2, No. 12.
  • “Using Digital Evidence to Ferret Out the Dishonest Employee,” Employee Relations Law Journal. Autumn 2004. Vol. 30, No. 2.
Education
  • Bachelor of Science, University of Alabama at Birmingham, 1987
  • Accounting Equivalency, University of Alabama at Birmingham, 1998

BLOGS

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How to Find Electronically Stored Information

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Electronically Stored Information: The Case Study

You might not think that a small business would have useful or accessible electronically stored information (ESI). Consider this example of identifying and obtaining relevant forensic evidence to determine lost profit damages with this particular small business.

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