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Barry R. Hatcher

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Barry R Hatcher graduated from Campbellsville University in December, 1977 with a B.S. in business administration with an emphasis in accounting. He became a certified public accountant in 1983 and was a partner for 13 years in the accounting firm of Allen & Company, PSC and its predecessor firms prior to the August 2000 merger of that firm with Kemper CPA Group LLP (one of the one hundred largest CPA firms in the nation with offices in Kentucky, Indiana, Illinois, and California). Barry received his CFE (Certified Fraud Examiner) certification from the Association of Certified Fraud Examiners in 2005 and completed fifty hours of continuing education from the Association of Certified Fraud Examiners in 2004. The CFE exam is a 500 question test covering the areas of law, accounting, criminology, and investigation.

Barry Hatcher has been responsible for detecting fraudulent or illegal activities involving the following in his 24 years of experience:

Payroll schemes

Ghost employee schemes

Illegal political donations

Falsified bank reconciliations

Abuse of contract bid regulations for HUD construction projects

Unauthorized payee schemes

Closed bank account schemes


Lapping schemes

Altered deposit schemes

Unauthorized credit card transactions

Attestation client services have included the following:

Financial institutions


Construction including government contractors

Ready-mix Concrete

Cities, counties and local governments

Public utilities


School Districts

Hospitals and other healthcare providers


Maritime industries

Churches and other non-profit organizations

HUD agencies

Fuel distributors

Convenience stores

Lumber and building products


Employee benefit plans including VEBA’s and self insurance health plans

Public health departments

Transit Authorities

Cable Authorities

Barry has served as either a fact or expert witness in divorce cases and litigation involving alleged fraudulent activities. CFE certification requires an annual minimum of 20 hours of relative continuing education. Recent forensic continuing education includes the following:

Deceptive Accounting Techniques–Recognizing the Warning Signs

Fraud and the Financial Statement Audit

Auditor Responsibilities Under New SAS 99

Consideration of Fraud in a Financial Statement Audit

Healthcare Fraud Conference

Professional Associations

  • Association of Certified Fraud Examiners
  • Kentucky Society of CPAs

Community Affiliations

  • Chamber of Commerce (Business and Community Development Committee)

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Kentucky Partners and Staff:
Henderson Morganfield Paducah
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