DOUGLAS J. ORTH, CPA, CFE - Managing Partner

Douglas J. Orth is a Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE). He received his Bachelors of Business Administration degree with a major in Accounting from Florida International University in Miami, Florida. Doug is the Managing Partner of OCM, and has been included in the 1995 edition of Who's Who in Finance and Industry. He is a member of the Florida and American Institutes of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Association of Credit Union Internal Auditors (ACUIA).

Douglas Orth has been practicing public accounting for the past 27 years through his association with Orth, Chakler, Murnane & Company, CPAs, as well as another accounting firm. Since 1986, he has been a Director (Partner) in those firms and his responsibilities have included the planning, coordination, supervision, and quality control review of all audit engagements to ensure that professional standards, regulatory requirements and client expectations were met. During his career, Doug has supervised and performed numerous audits of federal and state chartered credit unions. Mr. Orth has worked closely with regulators at all levels of responsibility and has served as an expert witness for the National Credit Union Administration (NCUA) and credit unions in certain litigation matters.

As a Certified Fraud Examiner, Douglas has worked on numerous fraud engagements involving credit unions. This experience enables him to provide a unique insight to auditing credit unions and assisting Management and Supervisory Committee members in establishing meaningful internal control recommendations to safeguard the credit union’s assets. For over 20 years, Doug has worked closely with credit union Management, staff, and members of the Supervisory Committee and Board of Directors to ensure that the results of the audit are communicated in a manner that is understandable, objective, and helpful. He has written several articles relating to issues affecting credit unions and he is a frequent speaker.

 HUGH S. CHAKLER, CPA, CFE, CISA, CITP - Partner

Hugh S. Chakler is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Information Systems Auditor (CISA) and Certified Information Technology Professional (CITP). He is also a member of the Florida and American Institutes of Certified Public Accountants and the Association of Certified Fraud Examiners. Hugh has obtained the necessary education to perform ATM compliance audits and has performed numerous compliance audits of various financial institutions. Hugh graduated from Florida Atlantic University in 1984 with a bachelors degree, with a major in accounting and he was awarded a Masters of Science in Taxation from Florida International University in 1998. Hugh’s professional experience with credit unions has spanned approximately 23 years during his affiliation with Orth, Chakler, Murnane & Company, CPAs, as well as another accounting firm. During that time, Hugh’s responsibilities included planning and supervising audits, evaluating staff, developing new audit techniques, working with regulators and responding to clients’ professional service needs.

Hugh’s strengths include his technical accounting and computer skills, his understanding of complex investment transactions, his knowledge of asset/liability management strategies, and his overall familiarity with credit union regulations and operational issues. Hugh has assisted many credit unions in the performance of compliance auditing, internal control reviews, and updating policies and procedures to reflect current operating practices.

Hugh has had articles published in the Credit Union Times and the Credit Union News. He has also been responsible for writing several technical releases on emerging accounting issues that affect credit unions. Hugh has conducted numerous educational workshops and seminars for Credit Union Management, Supervisory Committees, and Board of Directors.

JOHN J. MURNANE, CPA - Partner

John J. Murnane is a Certified Public Accountant (CPA) whose technical expertise is in the field of auditing and accounting for credit unions. John earned a Bachelor of Business Administration in Accounting from the University of Miami in 1986. For the past 22 years, John has been directly involved with credit union auditing and consulting through his association with Orth, Chakler, Murnane & Company, CPAs, as well as another accounting firm. John’s experience has provided him with a thorough understanding of the technical and operational issues affecting credit unions of all sizes. In addition, John has assisted many credit unions in developing asset/liability management programs, policies and procedures, and financial projections.

John has conducted many educational workshops for credit unions on topics such as cash management, internal cash controls, capital budgeting, and verification procedures. John has also worked very closely with his clients to ensure that new accounting pronouncements established by the Financial Accounting Standards Board (FASB) and NCUA are properly implemented. John has worked with numerous credit unions throughout the United States in either a consulting or auditing capacity. He is a member of the Florida and American Institutes of Certified Public Accountants, and the Association of Credit Union Internal Auditors (ACUIA), and is a NAFCU Certified Compliance Officer (NCCO).

 DANIEL C. MOULTON, CPA - Partner

Daniel C. Moulton, CPA, is a partner specializing in serving credit unions and their service organizations. He has 30 years of experience in the credit union industry, including over 12 years with O'Rourke Sacher & Moulton and its successor, McGladrey & Pullen, LLP. Dan is a graduate of the University of Vermont, with a Bachelors Degree in Accounting. He is a CPA and member of the AICPA and the Texas Society of CPAs.

Dan is responsible for providing services to credit unions throughout the country. His areas of expertise include audits of credit unions, consulting with Supervisory Committees and Boards on Allowance for Loan Losses, CUSOs, GAAP, GAAS, Fraud, Internal Controls and unrelated business income tax issues.

Dan spent 18 years with the Texas Credit Union League where he served as Vice President and Director of Auditing Services. He was responsible for overseeing approximately 250 credit union audits. He also had responsibility for conducting various League conferences and workshops, and has been a speaker at numerous credit union conferences throughout the country. Dan's teaching credentials include ongoing instruction for various State and Federal regulators, presentations to national regional CFO groups, and classes on fraud and internal controls at the Southwest and Western CUNA Management Schools.

JAMES A. GRINER, CPA - Partner

James A. Griner is a Certified Public Accountant (CPA) with approximately 17 years of experience in public accounting. Since 1991, Jim has focused his attention on credit union auditing and consulting. During this time, Jim has conducted, planned, supervised, and reviewed numerous audit engagements for credit unions throughout the country.  Jim has also conducted numerous pension audits.

Jim graduated from Florida State University in 1989 and received his Masters of Accounting Degree in 1990. He is a member of the Florida and American Institutes of Certified Public Accountants.

LORI J. CARMICHAEL, CPA - Partner

Lori J. Carmichael is a Certified Public Accountant (CPA) licensed in Florida, North Carolina and Texas. Lori has approximately 19 years of professional auditing experience within the credit union industry and has performed and supervised over 600 audits of credit unions throughout the country. She also worked as the Director of Internal Audit for a large credit union in South Florida.

Lori graduated from Florida Atlantic University with a Bachelors of Business Administration in Accounting. She is a member of the Florida and American Institutes of Certified Public Accountants, the Institute of Internal Auditors, and the Association of Credit Union Internal Auditors. She is a frequent speaker at educational seminars.

JACK D. KENNEY, CPA - Audit Manager

Jack D. Kenney is a Certified Public Accountant (CPA) with approximately 12 years of professional experience within the credit union industry. He received his Bachelor of Accounting degree from Florida International University in 1997 and is a member of the Florida and American Institutes of Certified Public Accountants. Jack has performed and supervised numerous audit, internal audit, and agreed upon procedures engagements for various credit unions throughout the country, and has assisted several credit unions in the preparation of bank and general ledger account reconciliations. Jack has also assisted certain clients in the preparation of the Net Worth Restoration Plan as mandated by the National Credit Union Administration (NCUA). His responsibilities include supervising and training several staff members, planning audits and preparing financial statements and management reports.

GEORGE ZEBEGRET, CPA - Audit Manager

George Zebegret is a Certified Public Accountant (CPA) with approximately 17 years of professional experience working with credit unions and other financial institutions. He received his Bachelor of Accounting degree from Florida International University in 1992 and is a member of the Florida and American Institutes of Certified Public Accountants. George also has assisted and supervised the work on special project assignments involving fraud audits, internal audits and agreed-upon procedures. George's responsibilities include supervising and training several staff members, planning audits and preparing financial statements and management reports.

AUBREY CLEGG, CPA* - Audit Manager

Aubrey Clegg received her Bachelors of Accounting degree from Florida International University in 1999. In 1997, Aubrey joined Orth, Chakler, Murnane & Company as an intern. In May 1999, Aubrey joined the firm on a full-time basis and during 2004, Aubrey passed the CPA exam. Aubrey has assisted and performed audit, internal audit, and agreed-upon procedures engagements for several credit unions and has assisted in training credit unions on the proper methods for reconciling complicated ATM accounts. In addition to her responsibilities in performing audit engagements, Aubrey is responsible for the preparation of federal, state, and county tax returns for credit union service organizations and state-chartered credit unions. Aubrey has also performed training sessions for new firm staff accountants to assist in their development at the firm.

*Licensed in New Mexico

JOHN WHITE - Director of Internal Auditing and Special Project Services

John White is an internal audit professional with 12 years of experience in the credit union industry. He has spent the past nine years as an Internal Auditor servicing credit unions of various size and complexity. John's career includes eight years of service at the world's largest credit union serving in several roles within the organization and four years at RSM McGladrey, Inc. with the Credit Union Services division.

John is responsible for providing services and consulting to credit unions throughout the country. His areas of expertise includes performing internal audits for a variety of operational areas, providing training on various subjects, investigation and bond claim assistance for internal and external fraud cases, and consulting with credit union management, Supervisory Committees and Board Members on a number of internal controls issues and risk related topics in the credit union industry. John's experience includes managing an Internal Audit Services group with the responsibility of overseeing approximately 75 small to large federal and state chartered credit unions. He managed credit union annual internal audit plans, special engagements, and compliance related reviews. He also developed and presented customized internal audit and consulting workshops for individual credit unions in order to assist with training functions for all levels of personnel within the respective organizations. He has also been a speaker at national conferences across the country on behalf of CUNA and Credit Union Leagues.