Partner Profiles

The partners 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/CFF, CFE

General Background

Mr. Morgan is a shareholder in the Orlando, Florida office and 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 and construction claims.

Education

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

Professional Status

  • Certified Fraud Examiner, Certified in Financial Forensics (AICPA)
  • Member, Florida Institute of Certified Public Accountants
  • Member, American Institute of Certified Public Accountants
  • Certified Public Accountant, Florida and Georgia

Professional History

  • Morgan Johnson Carpenter  & Co. -- 2002 – present (Managing Partner)
  • 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

Experienced in most forms of commercial 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

Industry Experience

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

Expert Witness Experience

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

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

Mark N. Henry, CPA/CFF

General Background

Mr. Henry is a shareholder in the Nashville, Tennessee office of Morgan Johnson Carpenter & Company. Mr. Henry has been involved in investigative/forensic accounting since 1994.

Education

Bachelor of Business Administration – Accounting, Summa Cum Laude – 1994
University of Central Florida – Orlando, Florida

Professional Status

  • Certified Public Accountant in the State of Tennessee
  • Certified Financial Forensics (CFF)
  • Member, Tennessee Society of Certified Public Accountants
  • Member, American Institute of Certified Public Accountants

Professional History

  • Morgan Johnson Carpenter & Company (Nashville, Tennessee) – October 2002 - Present
  • RGL Gallagher (Nashville, Tennessee/New York, New York) – January 1997- September 2002
  • Campos & Stratis (Nashville, Tennessee) – May 1994 - December 1996

Experienced in the following forms of commercial loss work:

  • Out-of-sight Stock Losses
  • Third Party Losses 
  • Personal Injury Damage Calculations
  • Product Liability
  • Business Income
  • Fidelity/Fraud Investigations 
  • Surety
  • Builder’s Risk
  • Reviews of Financial Condition
  • Lost Earnings
  • Business Valuations
  • Intellectual Property Damages

Industry Experience

  • Agricultural:  Poultry, Meat Processing, Fruit/Vegetable Growers, Seafood Processing, Feed Mills
  • Professional Firms:  Accountants, Lawyers, Architects, Engineers
  • Service Industries:  Travel Agencies, Hotels, Restaurants, Transportation, Beauty Salons, Printers
  • Manufacturing:  Automotive Parts, Plastics, Machine Parts, Apparel, Furniture, Building Supplies
  • Wholesale/Retail Trade:  Computers, Apparel, Furniture, Supermarkets, Automobiles
  • Health Care:  Dentists, Physicians, Chiropractors, Hospitals, Medical Clinics, Nursing Homes
  • Financial: Stock Brokers, Investment Banks, Insurance Companies

Expert Witness Experience

Mr. Henry has testified as an expert witness in both State and Federal Court. 

Seminars

Mr. Henry has participated in seminars and presentations related to investigative accounting and measurement of losses to members of the insurance industry.