TEBAY

MOSLEY

ASSOCIATES,,LLC

Certified Public Accountants

6455 Wheatstone Court

Maumee, OH  43537

(419) 861-1120 phone

(419) 861-1121 fax

www.tebaymosley.com

staff

updated 08/10/00

Fraud Investigation

Tebay Mosley Associates has a Certified Fraud Examiner on staff and can provide a full range of fraud investigation services.

A Certified Fraud Examiner (CFE) is a specialist educated and trained in the detection and deterrence of a wide variety of white-collar crimes. All CFEs must meet the rigorous criteria for admission to the Association of Certified Fraud Examiners. Thereafter, they must exemplify the highest moral and ethical standards and must agree to abide by the Association's Code of Professional Ethics.

The CFE designation is a statement of applied competence in the field of fraud examination. Successful completion of the CFE Exam is an affirmation of one's ability to conduct complete, efficient, thorough, and ethical fraud investigations.