Our People

Founded on experience and passion

Our team’s credentials are outlined below. For more information, please contact us.

Bill Douglas

Bill Douglas

Bill Douglas

Founder and President, Bill Douglas, is a prolific speaker, writer and instructor in the areas of fraud and internal controls. He is a frequent contributor to numerous industry organizations and publications, including the Association of Certified Fraud Examiners, the Institute of Internal Auditors, the Oregon State Bar and the Oregon Society of Certified Public Accountants. Click here to see clips from Mr. Douglas’ presentations. Douglas is also the President and Founder of Accounting Aid for Fraud Victims (AAFFV), a local non-profit that provides forensic accounting help to elderly and mentally disabled victims of financial abuse. He is also a Volunteer Fraud Investigator and a sworn Sheriff’s Deputy with the Washington County Sheriff’s Office and is a Volunteer Fraud Investigator with the Hillsboro Police Department.

Prior to founding Cost Advisors, Mr. Douglas held management positions in accounting, IT systems, sales and marketing. He has been an auditor with Deloitte & Touche and CFO of a software firm. He graduated Summa Cum Laude from Villanova University with a Bachelor of Science degree in Accounting.

Mr. Douglas holds numerous professional certifications: Certified Public Accountant (CPA), Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), Certified Information Technology Professional (CITP), Certified Internal Auditor (CIA), Chartered Global Management Accountant (CGMA), Oregon Licensed Private Investigator (PI); and memberships: American Institute of CPAs (AICPA), Oregon Society of CPAs (OSCPA, past chair of the Business & Industry Committee), Institute of Internal Auditors (IIA, past board member of the Oregon chapter), Association of Certified Fraud Examiners (ACFE, past board member of the Oregon chapter), Oregon Association of Licensed Investigators (OALI), Northwest Fraud Investigators Association (NWFIA), and associate member of the Multnomah Bar Association (MBA). Mr. Douglas received the Oregon Association of Certified Fraud Examiner’s 2014 Member of the Year Award.

Patrick Leyshock

Patrick Leyshock

Patrick Leyshock

A Project Analyst with Cost Advisors, Patrick Leyshock performs quantitative analyses for fraud litigation. He is the project lead for Reperio®, Cost Advisors’ proprietary fraud investigation software.

Mr. Leyshock’s analytic skills and diverse work experience make him a valuable asset in investigations. After serving for six years as Testing Director for a local Portland startup, he co-founded a successful business tech consultancy. In recent years, he served as an analyst for both Standard Insurance and the Bonneville Power Administration. Mr. Leyshock sits on the board of a flourishing Oregon non-profit, served as vice-chair for a state Governor’s Advisory Committee, and has delivered seminars for Portland State University’s Professional Development Center.

He is a graduate of Reed College, and has earned both an M.A. from Arizona State University and a PhD in Computer Science from Portland State University. His doctoral dissertation research focused on tools and methods for analyzing “Big Data”. Mr. Leyshock is an affiliate member of the Oregon Association of Certified Fraud Examiners.

Kari Johnson

Kari Johnson

Kari Johnson is a Senior Consultant for Cost Advisors, Inc. She performs business process and controls reviews, investigates fraud and provides litigation support. She strives to enhance the overall control environment and operating efficiency of business processes.

Prior to joining Cost Advisors, Ms. Johnson held multiple management positions in External Reporting, Internal Audit and Accounting Operations and Processes with a global multibillion dollar semiconductor corporation. Ms. Johnson was also an Audit Manager with Deloitte and Touche. She graduated Cum Laude from San Jose State University in San Jose, California with a Bachelor of Science degree in Business Administration with a concentration in Accounting. Ms. Johnson has extensive experience in auditing and corporate accounting operations including internal and external audit, accounting close and consolidation, Securities and Exchange (SEC) reporting and process improvement. Ms. Johnson has participated and led numerous cross functional projects such as enterprise resource planning (ERP) system implementation, integration of acquired companies, sale of corporate assets, initial public (IPO) and secondary stock offerings and Sarbanes Oxley (SOX) implementation and testing. She is knowledgeable in generally accepted accounting principles (GAAP), generally accepted auditing standards (GAAS), Public Companies Accounting Standards Board (PCAOB) and SEC regulations and the Committee of Sponsoring Organizations (COSO) 2013 framework.

Ms. Johnson holds a Certified Public Accountant (CPA), Oregon Licensed Private Investigator (PI), Certified Fraud Examiner (CFE), Certified in Financial Forensics (CFF), and a member of the American Institute of Public Accountants (AICPA), the Institute of Internal Auditors (IIA) and the Oregon Society of CPAs (OSCPA).

Mamie Douglas

Mamie Douglas

Mamie Douglas is a Consultant for Cost Advisors, Inc.  In that role, she serves clients by conducting tests and performing analysis of financial data and by producing findings which are easily understood by clients and others.

Prior to joining Cost Advisors, Ms. Douglas performed analysis of financial statements and tax returns for Wells Fargo Bank.

Ms. Douglas is a graduate of Portland State University where she earned a B.S. degree in Accounting.  She has a strong background in taxation, QuickBooks, financial reporting and analysis.  She is a former U.S. federally authorized Enrolled Agent (EA) and a former Oregon Licensed Tax Consultant (LTC).   Ms. Douglas is an associate member of the Association of Certified Fraud Examiners (ACFE), an associate member of the Institute of Internal Auditors (IIA) and an associate member of Oregon Association of Certified Fraud Examiners (OACFE). Ms. Douglas speaks fluent Mandarin and Cantonese.

Our Credentials

Explanation of credentials (referenced in profiles above).

CPA (Certified Public Accountant) While requirements vary by state, obtaining a CPA license usually requires 150 semester hours (including accounting courses), one year of professional experience under another CPA and passing the CPA exam. To maintain the license, CPAs must complete 80 hours of continuing professional education every two years.* CIA (Certified Internal Auditor) The IIA’s (Institute of Internal Auditors) CIA certification is the only globally accepted designation for internal auditors. Candidates must have a Bachelor’s degree, 2 years’ professional experience in internal auditing and pass a four-part exam. A practicing CIA must complete 80 hours of continuing professional education every two years to maintain the certification.
CFE (Certified Fraud Examiner) The ACFE’s (Association of Certified Fraud Examiners) CFE certification requires a Bachelor’s degree, two year’s professional experience in a field related to the detection or deterrence of fraud and passing the CFE exam. 20 hours of fraud continuing professional education each year are required to maintain the certification. CFF (Certified in Financial Forensics) This credential is exclusively offered by the AICPA (American Institute of CPAs) to members who demonstrate considerable knowledge in forensic accounting. They must have five years’ accounting experience, hold a CPA license and pass the CFF exam. 60 hours of fraud training are required every three years. At the time of writing, the latest AICPA figures show that there are only 4,467 CFFs in the country. Click here to learn about the benefits of hiring a CFF.
CITP (Certified Information Technology Professional) The CITP credential is offered by the AICPA (American Institute of CPAs) to attest to a member’s broad understanding of information management. CITPs must be CPAs, pass the CITP exam and have education and professional experience in information management. 60 hours of IT education are required every three years. At the time of writing, the latest AICPA figures show that there are only 24 CITPs in Oregon! Click here to learn about the benefits of hiring a CITP. PI (Licensed Private Investigator) An Oregon PI is licensed by the State and engages in the business of obtaining or furnishing information. 1,500 hours of experience, passing an exam on criminal code and a State Police background check are required to obtain the license. 32 hours of continuing professional education are required every two years to maintain the license. A state license is REQUIRED of Oregon investigators unless they are CPAs. At Cost Advisors, our practice is limited to the detection and investigation of white-collar crime.
CGMA (Chartered Global Management Accountant) is offered by the AICPA and CIMA, and is designed to elevate management accounting expertise, skills, ethical standards, commitment, and dedication. The CGMA certification represents strong decision-making skills and business strategy. CGMA requirements include an educational equivalent to a master’s degree, an exam, and a minimum of three years of accounting experience. SMIA (Social Media Intelligence Analyst) is a credential given to those with skills in investigating and gathering intelligence on social media platforms, meta data, digital evidence and email headers, video chat platforms, dating sites, and more. SMIAs also know the proper ways of securing a computer or mobile device for evidence, as well as the legal fundamentals both criminally and civilly in conducting social media investigations. There are currently around 11k professionals working towards their SMIA certification today.

*NOTICE: Cost Advisors® is a consulting firm with expertise in Accounting Investigation and Forensics. Cost Advisors does not issue opinions on financial statements or offer attestation services.