Retired IRS-CI Special Agent · CPA · CFE · Texas PI #A28599601
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Michael J. Fernald, CPA, CFE, PI

Retired IRS-Criminal Investigation Special Agent, CPA, CFE, and Texas Private Investigator. U.S. Army veteran. Trial-tested expert witness in federal and state courts.

After more than two decades building federal cases for the government, I now apply the same investigative discipline on behalf of attorneys, businesses, and the people they represent.

Michael J. Fernald is the principal of {the} Fernald firm, LLC, a forensic accounting and expert-witness practice based in Austin, Texas. He retired in 2024 from IRS-Criminal Investigation after more than two decades as a Special Agent specializing in complex financial crimes — investment fraud, Ponzi schemes, embezzlement, factoring fraud, money laundering, and tax evasion. Combined with prior federal service, he brings over thirty years of experience working for the United States government.

He is also a veteran of the United States Army, and holds credentials as a Certified Public Accountant, Certified Fraud Examiner, and Texas Private Investigator.

Cases he led or supported include U.S. v. Trevino (Los Zetas DTO), U.S. v. Barton (Triton Financial, $75M), U.S. v. McAllister (Bullion Direct, $16M), U.S. v. Cessa (Los Zetas, $10M+), U.S. v. Seibert (Great America Ponzi, $8M), and dozens of additional federal grand jury, trial, and civil engagements.

Michael Fernald, principal of The Fernald Firm
Credentials & recognition

Education, licensure, and recognition.

License
Certified Public Accountant
State of Texas
Certification
Certified Fraud Examiner
Association of Certified Fraud Examiners (ACFE)
License
Texas Private Investigator
License #A28599601
Degree
Master of Professional Accounting
UT Austin · McCombs School of Business
Degree
BBA in Accounting
UT Austin · McCombs School of Business
2000 – 2024
Special Agent, IRS-CI
Federal financial crimes — retired 2024
Service
United States Army Veteran
Prior federal service
Professional memberships

Active in the national forensic and investigative community.

  • Association of Certified Fraud Examiners (ACFE)
  • Texas Association of Licensed Investigators (TALI)
Curriculum vitae

A complete CV is available on request.

For attorneys evaluating Mr. Fernald for an engagement or testifying-expert designation, a full CV including case dockets and prior testimony is available by direct request.

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Discuss your matter, in confidence.

Every engagement begins with a no-cost initial conversation and conflict check. Response within one business day.