Professional Profiles

The partners and professional staff in the firm have many years of experience in various types of investigative accounting, as well as review and calculation of damages.

They have each assisted attorneys, insurance companies, risk management consultants and individual businesses in solving problems related to quantification of damages, litigation support, fraudulent situations, and review of accounting practices and procedures.

Printable Version

Mike Morgan, CPA

Background

Mr. Morgan has been involved in forensic accounting since 1978. He has reviewed claims for damages and testified as an expert witness in proceedings involving property and casualty insurance, product liability damages, contract disputes and construction claims.

Education

Bachelor of Business Administration (Economics), Cum Laude - 1975
University of Georgia - Athens, Georgia

Professional Status

  • Certified Public Accountant – Florida and Georgia
  • Member, Florida Institute of Certified Public Accountants
  • Member, American Institute of Certified Public Accountants

Professional History

  • Morgan Johnson Carpenter & Co. -- 2002 – Present
  • RGL Gallagher -- 1997 – 2002 (Partner-Orlando Office)
  • Campos & Stratis -- 1980 – 1996 (Partner-Orlando Office)
  • Mr. Morgan joined Campos & Stratis in 1980 and opened the Orlando office in 1988.
  • U.S. Dept. of Energy - 1979
  • U.S. Federal Trade Commission - 1978

Sample Industry Experience

  • Food Processing
  • Media and Broadcasting
  • Chemical Manufacturing
  • Defense Contracting
  • Furniture Retail & Mfg
  • Import/Export
  • Pharmaceutical Mfg
  • Plastics
  • Pulp/Paper Mills
  • Semiconductors
  • Automotive Parts
  • Building Supplies
  • Apparel Retail & Mfg
  • Department Stores
  • Hospitals & Healthcare
  • Jewelers 
  • Metal Fabrication
  • Printing & Graphics
  • Restaurants
  • Supermarketss
  • Automobile Dealerships
  • Construction & Real Estate
  • Computers and Electronics
  • Models and Actors
  • Travel and Lodging
  • Doctors and Dentists
  • Professional Services
  • Foliage Nurseries
  • Apartments & Condominiums
  • Trucking & Transportation

Experienced in most forms of loss and value work, including:

  • Arson Investigation
  • Builder's Risk  
  • Business Interruption
  • Construction Claims
  • Fidelity and Surety
  • Lost Earnings
  • Personal Injury 
  • Product Liability
  • Out-of-sight Stock Losses
  • Reconstruction of Records
  • Third Party Losses
  • Wrongful Death

Expert Witness Experience

Mr. Morgan has testified as an expert witness in state and federal courts in Florida, Georgia, Alabama, Louisiana and Tennessee.

Seminars

Mr. Morgan has taught seminars and provided continuing education regarding investigative accounting and measurement of damages to members of the insurance industry and the legal profession.

Other Professional Exprerieince

Served as Treasurer, then President, of the Florida Advisory Committee for Arson Prevention, 1992-1999.
Served as Founding Treasurer of the Florida Windstorm Insurance Association, 2000-2004

Printable Version

Gary M. Johnson, CPA, CFE

General Background

Mr. Johnson is a shareholder in the Charlotte, North Carolina office and has been involved in forensic accounting since 1980.  He has analyzed information from a broad spectrum of public and private entities.  Mr. Johnson has testified as an expert witness in both federal and state courts in proceedings involving insurance claims and contractual economic losses.  He has handled assignments of various scopes and sizes, including multi-million dollar losses.

Education

Bachelor of Business Administration - Accounting - 1979
Temple University - Philadelphia, Pennsylvania

Professional Status

  • Current Shareholder, Morgan Johnson Carpenter & Co. – Forensic Accountants & Consultants
  • Former Shareholder, RGL, PC (formerly RGL Gallagher, PC)
  • Former Shareholder, Campos & Stratis, CPAs
  • Member, American Institute of Certified Public Accountants
  • Member, North Carolina Society of Certified Public Accountants
  • Member, Association of Certified Fraud Examiners
  • Member, National Association of Forensic Economics

Professional History

  • Morgan Johnson Carpenter & Co., 2002 to Present
    Shareholder, Charlotte Office
  • RGL, PC (Formerly RGL Gallagher, PC), 1997 to 2002
    Shareholder, Charlotte Office
  • Formerly a shareholder in Campos & Stratis, PC 1992 - 1997
    Mr. Johnson joined the firm in 1981 at its office in Atlanta, Georgia.  In 1990 Mr. Johnson opened the Charlotte office for the firm where he was responsible for all management and administrative decisions.
  • Prior to Campos & Stratis, PC, he worked for Liberty Mutual for one year as a commercial loss auditor.

Practice Areas

  • Abusive Tax Shelters
  • Economic Loss Analysis
  • Product Liability
  • Arson Investigation
  • Fraud Investigations
  • Subrogation
  • Asset Valuations
  • Inventory Valuation
  • Wrongful Death
  • Builder’s Risk
  • Lost Profits
  • Business Interruption
  • Personal Injury   
  • Complex Civil Litigation  

Industry Experience

  • Agriculture Processing
  • Furniture
  • Printing & Graphics
  • Automobile Dealerships
  • Hospitals/Healthcare 
  • Restaurants
  • Automotive Parts
  • Hotels
  • Retailing
  • Broadcasting
  • Import/Export
  • Shipping
  • Building Supplies
  • Jewelry
  • Supermarkets
  • Cement Mills  
  • Lumber
  • Telecommunications
  • Clothing
  • Manufacturing
  • Textiles & Garments
  • Computers 
  • Metal Fabrication
  • Toys/Sporting Goods
  • Department Stores 
  • Pharmacies 
  • Transportation
  • Electronics
  • Plastics

Seminars

Mr. Johnson’s expertise has led to his engagement to direct and speak at seminars for various insurance companies and associations.

Printable Version

Steve Tinsley, CPA

Background

Mr. Tinsley is the Chief Financial Officer and Senior Consultant in the Nashville, Tennessee office of Morgan, Johnson, Carpenter & Company. Mr. Tinsley has been involved in investigative/forensic accounting since 2004.

Education

Bachelor of Science – Accounting, Magna Cum Laude – 1984
Western Kentucky University – Bowling Green, Kentucky

Professional Status

Certified Public Accountant – Tennessee and Kentucky
Member, American Institute of Certified Public Accountants

Professional History

Morgan, Johnson, Carpenter & Company, CFO & Sr. Consultant – 1998 to Present
English, Lucas, Priest & Owsley, Firm Administrator – 1992 to 1998
J.C. Holland & Company, Audit Manager – 1986 to 1991
Kraft, CPA’s, Staff Accountant – 1984 to 1986

Commercial Loss Work Experience

  • Business Income Losses
  • Third Party Losses
  • Contents and Stock Losses
  • Fidelity/Employee Dishonesty Losses
  • Lost Earnings
  • Personal Injury Damage Calculations
  • Financial Condition Reviews

Industry Experience

  • Professional Firms: Accountants, Architects, Attorneys, Engineers
  • Service Industries: Apartment Complexes, Childcare Centers, Country Clubs, Hotels, Motels, Printers, Restaurants, Transportation, Breweries
  • Health Care: Chiropractors, Dentists, Hospitals, Medical Clinics, Nursing Homes, Physicians
  • Wholesale/Retail Trade: Apparel, Automobiles, Computers, Furniture, Supermarkets
  • Manufacturing: Automotive Parts, Building Supplies, Machine Parts, Plastics