Firm Profile

Lorraine A. Horton, CPA, CFF, CFE
Principal and Owner

Lori HortonMs. Horton brings over 29 years of accounting experience to her accounting investigations. A CPA and a CFE (Certified Fraud Examiner), she is a member of the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners and is active in the Rhode Island chapters of both organizations. She holds an A.A.S. from the University of Delaware and a B.S. and M.B.A. from the University of Rhode Island.

Ms. Hortonís training and experience encompass three areas that contribute to her success in accounting investigations and complex litigation:


Ms. Horton began her professional career as an auditor at Arthur Young & Co. (now Ernst & Young) in 1981. Later she was chief financial officer for a real estate development firm and then returned to public accounting with a local accounting firm before founding L. Horton & Associates in 1991. Her experience auditing a broad variety of companies enables her to quickly grasp the mechanisms of an entityís accounting system.

Fraud Investigation:

In 1995 Ms. Horton successfully passed a rigorous examination and earned the designation Certified Fraud Examiner. The examination tests a candidate's knowledge in the areas of financial transactions, investigation, criminology, ethics, and the legal elements of fraud. The CFE certification is held by over 35,000 professionals worldwide and requires continuing professional education in fraud-related matters. In addition, Ms. Horton is a member of the High Technology Crime Investigation Association and is a Certified Computer Forensic Technician.

Accounting Systems:

Ms. Horton has been an Adjunct Professor at the University of Rhode Island (1995-2001 and 2008) and the Graduate School of Johnson and Wales University (2005-2007), teaching Accounting Information Systems. The course content includes internal control and fraud prevention, accounting technology, and the planning and implementation of accounting systems. This extensive technology and systems knowledge augments her ability to understand and investigate complex accounting systems and transactions.
Case Examples
E-Mail Us

© Copyright protected. All rights reserved.
Contents may not be duplicated in any form without the express written permission of L. Horton & Associates.