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Tyler Morning Telegraph, Texas, business notes column.

Knight Ridder/Tribune Business News

| December 19, 2004 | COPYRIGHT 1999 Knight-Ridder/Tribune Business News. (Hide copyright information)Copyright

Tyler Morning Telegraph, Texas Knight Ridder/Tribune Business News

Dec. 19--PROFESSIONAL DEVELOPMENT

--Henry & Peters PC in Tyler and the Association of Certified Fraud Examiners announced Gary Penkilo, certified public accountant and shareholder in Henry & Peters, completed all sections of the certified fraud examination.

The examination covered criminology and ethics, financial transactions, fraud investigation and the legal elements of fraud. CFEs are responsible for resolving allegations of fraud and white collar crime. They obtain evidence, take statements, write reports, testify to findings and assist in all aspects of detecting and …

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