Brown, Jr, Robert, CPA, CFE
Biography
Robert Brown, Jr. is the Managing Partner at The CPA Solution, LLC. Founded in 2006, The CPA Solution, LLC is a consulting firm specializing in forensic accounting, litigation support, fraud prevention and detection and fractional CFO services. Mr. Brown is a former Chief Financial Officer with in-depth knowledge and experience with designing, testing and analyzing internal control systems, fraud prevention and detection, financial and strategic planning, budgeting, cash management, financial analysis and controls and financial auditing.
Mr. Brown has provided expert analysis and/or testimony in matters involving business valuations for both business owners and related parties.
Instructor of Accounting, ÀÖ²¥´«Ã½, Bangor ME, Fall 2026 to Present
Adjunct Instructor, ÀÖ²¥´«Ã½, Bangor ME, Fall 2025 – Spring 2026
Appointed to the Maine State Board of Accountancy in 2023
Assistant Professor of Accounting, Thomas College, Waterville ME, 2020 to 2026
Adjunct Instructor, AC 560 – Advanced Fraud and Forensics, Thomas College, Waterville ME, Summer 2018 - 2020
Adjunct Instructor, BA 799 - Fraud Examination, ÀÖ²¥´«Ã½, Bangor ME, Fall 2013
Chief Financial Officer, Eastern Maine Community College, Bangor, ME, 1999 - 2006
Audit Manager, Foster, Carpenter, Black & Co., LLP, CPAs, Bangor, ME, 1993 - 1999
Professional Work
Professional Designations
CPA: Certified Public Accountant in the State of Maine, 1995
CFE: Certified Fraud Examiner
Designated by the Association of Certified Fraud Examiners, 2007
Education
Bachelor of Science in Accounting, 1993 ÀÖ²¥´«Ã½ College, Bangor, Maine
Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Maine Society of Certified Public Accountants (MSCPA)
Association of Certified Fraud Examiners (ACFE)
National Association of Certified Valuators and Analysts (NACVA)
Presentations (since 2009)
Mr. Brown has been invited to speak at several conferences and professional groups including:
“From Trusted to Busted: Honesty & Fraud in the Workplace”, Matter More Chats, Bangor Savings Bank, Virtual, January 2022
“Accounting Fraud”, Institute of Management Accountants, Bangor, ME, February 2020
“Hidden Assets and Divorce”, York County Bar Association, Portland, ME, May 2019
“Accounting Firm Follies – Ethical Tales”, Saint Joseph’s College, CPA Workshop XXVI, Bangor, ME, September 2018
“Business Ethics: Trusted to Busted”, New England Graduate Accounting Study Conference, St. Joseph College, Standish, ME, June 2018
“Forensic Accounting: What Every Start Up Should Know”, Business Retention and Expansion International, Bangor, ME, June 2018
“Honesty in the Workplace”, Institute of Management Accountants, Bangor, ME, March 2018
“Business Ethics”, Saint Joseph’s College, CPA Workshop XXVIII, Standish, ME, September 2017
“Business Ethics, Round 2”, New England Payroll Conference, Portland, ME, June 2017
“Where Have All The Dollars Gone? – A practical look at internal controls”, 2016 Nonprofit Finance Conference, Maine Association of Nonprofits, Augusta, ME, December 2016
“Trusted to Busted: Big Risks in Small Shops”, Maine Association of Professional Accountants, Augusta, ME, October 2016
“Business Ethics, Trusted to Busted”, Saint Joseph’s College, CPA Workshop XXIV, Bangor, ME, September 2016
“Business Ethics, Trusted to Busted”, New England Payroll Conference, Portland, ME, June 2016
“Business Ethics, Trusted to Busted”, Saint Joseph’s College, CPA Spring Workshop XXII, Standish, ME, May 2016
“Where Have All the Dollars Gone? A Practical Look at Internal Controls”, Maine Association of Nonprofits SkillBuilder, Bangor, ME, March 2016
“Trusted to Busted: Big Risks in Small Shops”, Maine Association of Nonprofits 2015 Finance Conference, Freeport, ME, November 2015
“Trusted to Busted”, Saint Joseph’s College, CPA Workshop, Bangor, ME, September 2015
“Trusted to Busted: Big Risks in Small Shops”, New England Payroll Conference, Portland, ME, June 2015
“Trusted to Busted: Big Risks in Small Shops”, Saint Joseph’s College, CPA Workshop, Standish, ME, May 2015
“Trusted to Busted: Big Risks in Small Shops”, Nonprofit Internal Theft Seminar, Bangor Savings Bank, Bangor, ME, May 2015
“Trusted to Busted: Bigger Risks in Smaller Shops”, Institute of Management Accountants, Bangor, ME, February 2015
“Trusted to Busted: Big Risks in Small Shops”, Nonprofit Internal Theft Seminar, Bangor Savings Bank, Augusta, ME, January 2015
“Trusted to Busted: Big Risks in Small Shops”, Saint Joseph’s College, CPA Workshop, Bangor, ME, September 2014
“Internal Controls and Fraud Prevention”, Maine Association of Payroll Professionals, Augusta, ME, May 2014
“Trusted to Busted: Big Risks in Small Shops”, Institute of Management Accountants - Southern Maine Chapter, South Portland, ME, March 2014
“Trusted to Busted: The Art of Fraud Prevention” & “Trusted to Busted: The Art of Fraud Detection”, New England Community Action Conference, Portland, ME, May 2013
“Trusted to Busted: Fraud Detection and Mitigation”, New England Graduate Accounting Study Conference, St. Joseph College, Standish, ME, June 2012
“Trusted to Busted: Big Risks in Small Shops”, Sixth Annual Fraud and Forensic Accounting Education Conference, Savannah, GA, May 2012
“Trusted to Busted - Municipal Fraud”, New England States Government Financial Officers Association 64th Annual Conference, Kennebunkport, ME, September 2011
“Trusted to Busted: Big Risks in Small Shops”, Fifth Annual Fraud and Forensic Accounting Education Conference – Savannah, GA, June 2011
“Preventing and Detecting Municipal Fraud”, Maine Government Finance Officers Association & Maine Treasurer’s and Tax Collectors Association, Brewer, ME, June 2010
“Fraud Prevention & Detection”, Maine Society of CPAs, Portland, ME, September 2010 “Trusted to Busted”, The Computer Forensic Show, Santa Clara, CA, October 2009
Publications (since 2008)
Mr. Brown has written articles and contributed to publications including:
“Market Place Morning Report”, interview regarding the largest municipal fraud in US history, aired on National Public Radio, May 11, 2023
“Prosecutions of Union Officials in 2018 Unmasked Theft, Embezzlement”, interviewed for this article, Engineering News-Record, February 19, 2019
“Lessons Learned from Shocking Municipal Fraud Cases”, interviewed for this article, Journal of Accountancy CPA Insider, October 1, 2018
“Where The Labor Department Won Union Corruption Convictions in 2017”, interviewed for this article, Engineering News-Record, February 7, 2018
“As Maine Embezzlement Arrests Jump, Experts Say Warning Signs Often Missed”, interviewed for this article, Bangor Publishing Company, December 28, 2017
“Fraud Alert: Tips and resources to protect your nonprofit organization” – Mainebiz, July 11, 2011 “Dealing with Stealing” – Mainebiz, April 7, 2008
“Trust, Yes, But Follow the Money”, interviewed for this article, Bangor Publishing Company, March 8, 2008
“Where Have All the Dollars Gone?” Bangor Chamber News, March 2008