Michael Breon CPA, CFE, MAFF, CIA, MBA

Partner, Forensic and Risk Advisory Services

Michael has over 25 years of experience in the forensic accounting, internal audit, audit, and risk and compliance fields. In his current position, he leads engagements that involve forensic accounting, litigation support, internal investigations, and risk management services. Michael also teaches various accounting classes, as well as Advanced Fraud Examination, Investigations, and Forensics and Fraud Examination as part of the Minor in Fraud Examination at Bloomsburg University.

Prior to merging with North American Forensic Accounting, Michael was the Senior Director of Investigations and Ethics at a Fortune 500 company. He was also a Senior Manager at a “Big 4” public accounting firm where he oversaw client risk advisory service engagements and performed internal corporate investigations and forensic accounting.


  • Penn State University – Capital College – Master of Business Administration (3.9 GPA) – Spring 2001
  • Penn State University – Capital College – Bachelor of Science in Professional Accountancy (3.63 GPA) – Spring 1996

Credentials & Affiliations

  • Certified Public Accountant (CPA) – American Institute of Certified Public Accountants (AICPA) & Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Certified Fraud Examiner (CFE) – Association of Certified Fraud Examiners (ACFE)
  • Master Analyst Financial Forensics (MAFF) – National Association of Certified Valuators and Analysts
  • Certified Internal Auditor (CIA) – Institute of Internal Auditors (IIA)
  • Former President (x2) & Board Member – Institute of Internal Auditors – Central Penn Chapter 2004 – 2015
  • Member of Infragard (partnership between the FBI and the private sector to share information and intelligence to prevent hostile acts against the U.S.)
  • Completed both the John E. Reid Interviewing Technique and the Advanced Reid Technique Program

Select Case Experience

Michael has served in various roles in forensic and litigation support cases ranging from an expert witness to trial consultant. He has experience testifying in court as well as depositions. Michael is typically responsible for between 10-20 forensic accounting, litigation support or investigative engagements per year and is the quality reviewer involved with approximately the same number of cases.

  • Recalculated time records as part of a NY wage and hour case and provided litigation support during mediation, case settled
  • Performed business interruption calculation for an insurance company that revealed data anomalies resulting in the $1.3 million claim being withdrawn
  • Reviewed independent auditor report and workpapers to assess compliance with Generally Accepted Auditing Standards as part of a fee dispute and provided litigation support, case settled
  • Investigated allegations of a not-for-profit Executive Director drawing excessive compensation and benefits, referred to state Attorney General’s Office
  • Investigated a $5.7 million fraudulent billing and kickback scheme which included collaboration with the FBI and DOJ in prosecution, guilty plea
  • Provided litigation support services related to discrimination and wrongful termination, case settled
  • Calculation of losses due to breach of contract, presented results as part of deposition
  • Analyzed business valuations and allegations of underlying improprieties in key variables, case settled

Internal corporate case descriptions available upon request. Investigations ranging from asset misappropriation and corruption (including conflicts of interest) to sexual harassment. Responsible for overseeing between 2,000 – 3,000 investigations in prior corporate role

Other Engagements

Michael also oversees the internal audit and compliance services currently being provided to Fortune 500 clients. He also advises on special projects related to Sarbanes–Oxley optimization. Michael has recently provided quality of earnings reports as part of transaction due diligence for both buyers and sellers. He also assists members of NAFA with business valuations.

Training Programs & Publications

Michael is a frequent speaker for various professional organizations including the Pennsylvania Institute of Certified Public Accountants, the Institute of Certified Internal Auditors, and the Association of Certified Fraud Examiners. He also speaks about fraud examination and forensic accounting at various academic institutions. His current research examines the impact of corporate ethics programs on deviant behavior.