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Our Partners

Mark Hutton, CPA, CFF, Cr. FA, CFE

Mark is one of the original founders of HKF and has been performing investigative accounting analyses since the early 1980s.

His educational background includes an undergraduate degree from the University of Notre Dame in 1979 and four professional designations, all related to accounting with an emphasis in investigative or forensic accounting.

Mark’s career includes a background with one of the largest public accounting firms in the world as well as a privately held corporation with several operating divisions where he first became involved with financial analyses of an investigative nature. He began his career as a partner with HKF in 1990.

Mark has spoken to numerous organizations and written several articles that have been published in industry publications devoted to fraud investigations. He is a member of several related professional organizations on a state and national level.


Fred J. Kruse, CPA, CFF, CFE

Fred’s educational background includes an accounting degree from North Park University. He has also achieved certification in three professional designations that help to qualify him as an expert in financial investigations.

Fred Kruse began his career with a well known international manufacturing company and progressed to another corporation with manufacturing divisions, where Fred honed his skills in the investigative aspects of accounting in a corporate environment. He dedicated himself to the forensic accounting specialty in 1988 and co-founded HKF in 1990.

Fred has spoken to numerous client groups about the ins and outs of forensic investigations and has taught classes on some of the specific requirements of this type of work. Fred is a member of professional organizations, relating to his career, at both the state and national level.

David Fink, CPA, CFE

After gaining experience including auditing, tax, small business accounting, ERISA compliance and internal control system development, Dave joined HKF in 1992 and has served as the partner in charge of the Indianapolis regional office.

David’s educational background includes an accounting degree from the University of Notre Dame.

David has spoken to numerous client and industry groups regarding forensic accounting services and has also been published as an author of articles regarding Ponzi schemes and the application of professional accounting standards to forensic accounting engagements.

Dave is a member of several state and national professional organizations and also has devoted his spare time to charity endeavors such as Special Olympics, Big Brothers and Junior Achievement.

Trusted Certifications for Financial Expert Witnesses

CPA – Certified Public Accountant 

CFE – Certified Fraud Examiner

CFF – Certified in Financial Forensics

Cr.FA – Certified Forensic Accountant

CGMA – Chartered Global Management Accountant

We are proud of our professional certifications that demonstrate a commitment to ongoing education and experience in financial investigation.