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Forensic & Valuation Services Group Akron, Ohio

The Forensic & Valuation Services Group of BCG & Company is comprised of highly credentialed, specially trained and specifically experienced forensic accountants. Red Flag Reporting is an employee ethics hotline owned by BCG & Company.

As Director of the Forensic and Valuation Services Group, Ray manages and performs complex business valuations for purposes including litigation matters, estate and gift tax planning, economic damage claims, divorces and shareholder disputes. Ray’s expert representation for fraud and forensic accounting services is stellar. He has been called upon by the Ohio Supreme Court to serve as an expert witness and he has spoken at the international, national, regional and state levels on the topics of fraud and forensics. Ray has been engaged as an expert by many of the area’s top law firms. Education: The University of Akron, Bachelor of Science in Accounting (1991)

Raymond H. Dunkle, II Shareholder, Director

Credentials: Certified Public Accountant (CPA), Accredited Senior Appraiser (ASA), Accredited in Business Valuation (ABV), Certified Valuation Analyst (CVA), Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), Chartered Global Management Accountant (CGMA) Interesting Fact: A perpetual learner, in his spare time Ray is pursuing a Masters of Ministry degree from Grace Theological Seminary.

In addition to being a CPA, Roy is a Certified Fraud Examiner, is Certified in Financial Forensics and holds the Anti-Money Laundering Professional credential. Prior to his 23 years with the FBI, Roy spent five years as a Revenue Agent with the Internal Revenue Service. During his time with the FBI, Roy was primarily responsible for planning, organizing and conducting the investigation of complex white-collar crime matters. His expertise resulted in him being appointed a role on the FBI’s Corporate Fraud Response Team. He received a number of awards and commendations during his career. Education: Middle Tennessee State University, Master of Science in Accounting and Information Systems (1980), Bachelor of Science in Psychology (1977), Bachelor of Science in Criminal Justice Administration (1977).

Roy L. Speer Executive Forensic Accountant

Credentials: Certified Public Accountant (CPA), Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), Anti-Money Laundering Professional (AMLP) Interesting Fact: A retired Special Agent, Roy served on the FBI’s Special Weapons and Tactics (SWAT) team.


Forensic & Valuation Services Group Akron, Ohio

As a Supervisor in the Forensic and Valuation Services Group, Albert performs business valuations for various purposes including mergers and acquisitions, bank financing, estate and gift tax planning, divorces, shareholder disputes and litigation matters. Using advanced data extraction software, Albert also assists in providing fraud detection and forensic accounting services, along with fraud deterrence consulting to help businesses minimize the risks of employee dishonesty. Prior to joining BCG & Company, Albert developed his skills working for an international accounting firm applying US GAAP, US GAAS, and PCAOB auditing standards as related to SEC registrants as well as privately held entities and performed compliance testing of design and effectiveness of internal controls (Sarbanes Oxley). Education: Kent State University, Bachelor of Science in Accounting (2004) Credentials: Certified Public Accountant (CPA), Certified Valuation Analyst (CVA), Certified Fraud Examiner (CFE)

Albert J. Macso Supervisor

Interesting Fact: An enthusiastic cyclist, Albert recently rode his bicycle from New York City to Akron, Ohio, a trip of over 500 miles.

Ray performs business valuations and litigation advisory services for clients in a variety of sectors for use in mergers and acquisitions, bank financing, buy/sell agreements, shareholder disputes, litigation, ESOP’s and gift and estate tax returns. Ray speaks frequently on business valuation and mergers and acquisitions. He is a founding member of the Exit Planning Institute – Cleveland Chapter, is an Executive Board Member of Cascade Capital Corporation, an Advisory Board Member for Westfield Bank and is Treasurer of the Fairlawn Community Improvement Corporation. Education: The University of Akron, Bachelor of Science in Accounting (1993) Credentials: Certified Public Accountant (CPA), Accredited in Business Valuation (ABV), Certified Valuation Analyst (CVA), Certified in Financial Forensics (CFF) Interesting Fact: An avid cook, Ray was a sous chef at an upscale restaurant during college.

Raymond A. Lampner Shareholder, Director


Forensic & Valuation Group Overview