Annual Fraud Conference (ISCPA and ACFE)
Day 1: 8:00am - 4:20pm (MT)
Day 2: 8:00am - 4:10pm (MT)
ISCPA & ACFE Boise Chapter are once again working together to bring you an outstanding 2026 Fraud Conference. Expose the Scheme. Protect the Future.
November 5
Ethics in the Public Eye - An Interactive Study of Ethical Issues in 4 High Profile Cases - presented by Virginia Tate & Brent Lyles
This 2-hour ethics session will focus discussion on 4 cases that include:
- Summary of Case Facts leading to Investigations
- Allegations and Charges
- Ethical Issues including
- Advocate Limits/Expert Limits
- Duty of Candor
- Duty of Truthfulness
- Duty of Investigation/Inquiry
- Duty to report Professional Misconduct
- Duty to our Profession
A Tale of Two Cases - presented by Virginia Tate
Asleep at the Helm and Willfully Blind - The Case Studies of: State of Idaho v. Laurcene “Lori” Isenberg for Grand Theft and Murder
This live case study involves multiple fraud schemes, drugs, and the attempt to cover up murder. Join us as we lead you through our fraud investigation which was carried out while the business remained in operation. You will leave this session with a thorough understanding of the means and methods used to identify suspects, reveal multiple fraud schemes and prepare the case for prosecution.
This case study will discuss opportunities and obstacles we faced dealing with the North Idaho Housing Coalition Board failure to do their duties of care, loyalty and due diligence. We will discuss why Red Flags and Accountant’s advice were ignored. This case demonstrates strategies needed to respond to state and federal housing agencies. We will close with how to handle an international case when Dateline has a story to tell.
Encounters with a Sociopath: Targeted Victims as Helpers
This is a live case study of an intriguing fraud ring involving 5 (five) states and a nefarious cast of characters dealing in embezzlement, lapping schemes, false sales and drugs. This session walks you through a fraud investigation performed while the business remained in operation. You will leave this session with a thorough understanding of the means and methods used to identify suspects, reveal multiple fraud schemes and prepare the case for prosecution.
Nobody, including the fraud target, is exactly who and what they appear to be. No one is entirely clean. Everyone has an ulterior motive. Relive this case where we catch the (alleged) crooks through sting sales, bank tracing, surveillance and methods we utilize to prey on the weaknesses of the parties involved.
This case study will discuss opportunities and obstacles we faced dealing with the target’s emotions and desires, legal elements encountered in business operating agreements, finding staff willing to perform sting operations on-site with no protection against violent criminals employed by the fraudster all while keeping in touch with law enforcement and not running afoul of acting as an agent of the government.
Fraud on the Move: Understanding Organized Traveling Criminal Networks - presented by Edward Fritz
Today's organized fraud crews don't stay in one jurisdiction—they travel from community to community targeting victims before moving on. This presentation explores the structure, methods, and mobility of organized traveling fraud groups, including common scams, intelligence indicators, and investigative techniques. Learn how information sharing and multi-jurisdictional partnerships can identify patterns, connect cases, and improve enforcement outcomes.
Scams and Frauds Targeting Elders, and Example of Case Presentation to Federal Jury - presented by Sean Mazorol
Join Sean Mazorol for a discussion on scams and frauds that are targeting elders. He will also share his recent closing argument in USA v. FNU LNU as an example of how a federal case is presented to a jury.
November 6
Combatting Human Trafficking through Money Laundering Investigations - presented by Rachel Stephensen
Ending human trafficking is a priority for governmental and non-governmental organizations alike. Fraud examiners play an instrumental role in this fight as human trafficking is facilitated by illicit financial transactions. This presentation will explore how CFEs can uncover and combat human trafficking by understanding the statutory elements of money laundering, identifying financial patterns indicative of these crimes, and will explain how financial analysis can complement traditional law enforcement efforts. The investigative methods presented offer a unique approach for banking professionals, law enforcement, corporate compliance officers and others to tackle this pervasive crime by uncovering and disrupting trafficking networks.
Forensic Accounting in Family Law - presented by Denise McClure & Sydney Carrara
Idaho consistently ranks among the top ten states with the highest divorce rates. This has implications for family law attorneys and forensic accountants who provide litigation support services for family law matters.
In community property states such as Idaho, all earnings, assets and debts during a marriage are considered to be owned equally by both spouses and the law presumes an equal split of the estate between spouses unless there are legal arguments supporting an unequal division of the estate.
Separate property, such as a gift, inheritance, or pre-marital assets, is one exception to the equal split, but the burden of proof is on the spouse who asserts an asset is separate property.
This presentation focuses on ways CPAs and fraud examiners can assist Idaho family law attorneys, such as:
- Distinguishing between separate and community property
- Benefits and risks of pre-nuptial and post-nuptial agreements
- Tracing separate property assets such as retirement plans and brokerage accounts;
- Calculating separate and community interests in real estate purchased with both separate and community funds
- Calculating the separate property component of brokerage accounts, retirement plans and IRAs
- Calculating the present value of Social Security benefits
- Determining annual income for child support
- Determining when to use direct and indirect tracing methods to prove separate property
TBA - presented by Addison Thomson
Coming soon
The Line That Moves: Recognizing Ethical Drift Before It's Too Late - presented by Sean Mueller
Sean Mueller built a $100 million hedge fund, lost it to fraud, served 14 years in state prison, and rebuilt his life from nothing through education, service, and radical honesty. He now helps founders, executives, and students recognize the small compromises that lead to ethical collapse — before the stakes get high. Join us for a candid, first-person account of how a respected hedge fund manager justified one small lie, then another, until the cover-up cost him his freedom — and the practical mindset shifts that prevent the same drift in any high-pressure career.
None
1649 W Shoreline Drive
1st Floor -Training Rooms 1 & 2
Boise , ID 83702
2.00 credits
14.00 credits
Edward Fritz
Ed Fritz is the Crime Prevention Supervisor for the Boise Police Department. He has been in this role for the past 12 years, with an emphasis in business crime prevention and community partnerships. Prior to working for BPD, he worked in retail loss prevention and security for 17 years, holding positions from store to district to corporate level.
Ed is the current law enforcement Chair of the Organized Retail Crime Association of Idaho, which he helped found in 2015. He is a past President of the Idaho Crime Prevention Association and a Director for the US CPTED Association. He is a graduate of Boise State University with a Bachelor of Social Science in Criminal Justice. He is a Certified Law Enforcement Security Assessment Specialist, a certified Police Officer Standards and Training (POST) instructor and has his Crime Prevention Through Environmental Design (CPTED) Professional Designation.
Sean Mazorol
Sean Mazorol currently serves as an Assistant U.S. Attorney for the District of Idaho primarily assigned to investigate and prosecute financial crime, and he also serves as the Office's Elder Justice Coordinator. Prior to his current role, he served as a Deputy District Attorney in Portland, Oregon, where he primarily prosecuted property and financial crimes. Before the District Attorney's Office, he worked for a boutique law firm in Oregon focusing on commercial and real estate litigation. Sean earned his J.D. and M.B.A. from Willamette University. Sean also earned an LL.M. in Securities and Financial Regulation from Georgetown University.
Denise McClure
Today, Denise specializes in a niche forensic accounting field providing litigation support services for family law, trusts & estates, and business disputes. She occasionally investigates theft and embezzlement and provides internal control assessments to businesses and non-profit organizations.
In her free time, she enjoys hiking with her sweet dog, exploring the beauty of the Pacific Northwest, scuba diving and assorted other types of adventures.
Sean Mueller
Sean Mueller knows what ethical failure looks like from the inside.
As a young hedge fund manager, Sean raised over $100 million and built a career that looked like success by every measure. But behind the results, pride and ego were quietly replacing the values he started with.
Those decisions caught up with him. Sean was charged with securities fraud and incarcerated for nearly 14 years. He lost his career, his reputation, and everything he had built.
In prison, Sean confronted the choices that brought him there. He read hundreds of books, trained dogs, and pursued education with a new intensity - this time, directed toward something that mattered.
After his release in 2024, Sean enrolled at the University of Colorado Denver, completed his bachelor's degree in communication with top honors, and continued into a master's program in entrepreneurship.
He now serves on the advisory board for CU Denver's Prison Education Program and founded Proactive Ethics to bring his hard-earned lessons to the people who need them most.
Sean speaks to corporate teams, compliance departments, professional organizations, and university classrooms. His message is direct: ethics are not a policy manual or a compliance checkbox. They are a daily practice - and the time to build that practice is before the pressure hits, not after.
Rachel Stephensen
Virginia Tate
She is a Certified Fraud Examiner, a Certified Insolvency and Restructuring Accountant and an Enrolled Agent licensed by the US Treasury with extensive professional development and training in fraud, damages/loss calculations and financial investigations. Virginia is a member of the American Bankruptcy Institute, serving as chair emeritus of the ABI's Commercial Fraud Committee and serves on their Litigation and Taxation Committees. Regular speaking engagements include continuing professional education providers such as the Association of Certified Fraud Examiners, National Business Institute, Association of Insolvency & Restructuring Advisors, American Bankruptcy Institute, Chambers of Commerce, CPA Societies, televised crime documentaries and investigation series as well as exclusive presentations in private industry and non-profit sectors.