L. Horton & Associates
Lorraine Horton is a CPA, a CFE (Certified Fraud Examiner), and a Certified Internal Controls Auditor, and she has received the AICPA’s Certification in Financial Forensics (CFF). Ms. Horton received an A.A.S. degree from the University of Delaware and a B.S. and M.B.A. from the University of Rhode Island. She has over 35 years of experience in public accounting, fraud investigations, and accounting systems consulting, and she taught accounting systems and internal control courses for many years at both the Univ. of Rhode Island and Johnson and Wales’ graduate school of business. Her firm, L. Horton & Associates, has been performing specialized accounting investigations and litigation support to a wide variety of clients for over 25 years.