In this Use of a Specialist episode, we share an episode of the Presumption of Innocence Podcast from the White-Collar Criminal Defense and Regulatory Defense practice of Fox Rothschild LLP.

On episode 76, Matt Adams interviews our own Chris Ekimoff on the evolving role of technology in the forensic accounting expert witness space, as well as how his career arc has morphed along with the digital and technical needs of the investigative accounting industry.

For more from Presumption of Innocence, check them out at the following link: https://www.foxrothschild.com/publications/the-presumption-of-innocence-podcast-series

The (Im)material Podcast is brought to you by (Im)material Productions LLC. Any opinions or discussions on the (Im)material Podcast are provided by the host and guests on their own behalf, and not on behalf of any employer, government agency, regulator, or third-party. The information provided herein is for educational and entertainment purposes only, and is not formal legal or financial advice.

You can find more from The (Im)material Podcast on social media platforms like YouTube, LinkedIn, X, and TikTok at @ImmaterialPod.

In this Record of Consultation episode, Chris is joined by Robin Andrews, partner at Pierson Ferdinand LLP, who recently departed the SEC after a 20 year career in Enforcement, most recently as Senior Trial Counsel in the San Francisco Regional Office.

We discuss Robin's transition to private practice, current developments at the leadership level at the SEC and the Division of Enforcement, and his take on the Enforcement Defense Bar's best practices in today's regulatory environment.

Robin Andrews - Pierson Ferdinand

GAO Report - SEC Workforce Reductions

Press Release - SEC Announces Enforcement Results for Fiscal Year 2025

Press Release - SEC Appoints David Woodcock as Director of the Division of Enforcement

As always, we promise that although the Immaterial Podcast isn’t authoritative, it will always be authentic.

The (Im)material Podcast is brought to you by (Im)material Productions LLC. Any opinions or discussions on the (Im)material Podcast are provided by the host and guests on their own behalf, and not on behalf of any employer, government agency, regulator, or third-party. The information provided herein is for educational and entertainment purposes only, and is not formal legal or financial advice.

You can find more from The (Im)material Podcast on social media platforms like YouTube, LinkedIn, X, and TikTok at @ImmaterialPod.

Chris is joined on this Analytical Procedures episode by Mason Wilder, CFE and Research Director at the Association of Certified Fraud Examiners (ACFE). Mason and his team recently published the Anti-Fraud Blueprint, a framework for the consideration of fraud risk management across organizations.

Mason and Chris explore its evolution, pillars, maturity model, risk appetite, and the role of investigations.

The Anti-Fraud Blueprint

The Association of Certified Fraud Examiners

The (Im)material Podcast is brought to you by (Im)material Productions LLC. Any opinions or discussions on the (Im)material Podcast are provided by the host and guests on their own behalf, and not on behalf of any employer, government agency, regulator, or third-party. The information provided herein is for educational and entertainment purposes only, and is not formal legal or financial advice.

You can find more from The (IM)material Podcast on social media platforms like YouTube, LinkedIn, X, and TikTok at @ImmaterialPod.

Join Chris for this Tickmark episode, a quick hit on current events and happenings in the forensic accounting world, as he reports live from the 2026 American Bar Association White Collar Crime Institute in San Diego, CA. #WCCI26 #ABACJS

The (Im)material Podcast is brought to you by (Im)material Productions LLC. Any opinions or discussions on the (Im)material Podcast are provided by the host and guests on their own behalf, and not on behalf of any employer, government agency, regulator, or third-party. The information provided herein is for educational and entertainment purposes only, and is not formal legal or financial advice.

You can find more from The (IM)material Podcast on social media platforms like YouTube, LinkedIn, X, and TikTok at @ImmaterialPod.

Join Chris on this Analytical Procedures episode, covering timely developments in the accounting and legal space, as he discusses the recently proposed changes to the quarterly financial reporting framework for US publicly-traded companies.

Chris is joined by Tiffany Rowe, Counsel at Parker Poe and fellow 10-K and 10-Q aficionado, to explore the proposed semiannual reporting regime, its use outside of the US, and considerations for small and large public companies.

The (Im)material Podcast is brought to you by (Im)material Productions LLC. Any opinions or discussions on the (Im)material Podcast are provided by the host and guests on their own behalf, and not on behalf of any employer, government agency, regulator, or third-party. The information provided herein is for educational and entertainment purposes only, and is not formal legal or financial advice.

You can find more from The (IM)material Podcast on social media platforms like YouTube, LinkedIn, X, and TikTok at @ImmaterialPod.

In our first Record of Consultation episode, Chris is joined by Trini Ross, Partner at Harter, Secrest & Emery in Buffalo NY to discuss what actually is fraud?

Trini served as the US Attorney for the Western District of NY from 2021 thorugh 2025, the first black woman to hold that position. We discuss her career as a public servant, some major cases she brought as US Attorney, and how fraud is defined in the law and charged in the courtroom.

The (Im)material Podcast is brought to you by (Im)material Productions LLC. Any opinions or discussions on the (Im)material Podcast are provided by the host and guests on their own behalf, and not on behalf of any employer, government agency, regulator, or third-party. The information provided herein is for educational and entertainment purposes only, and is not formal legal or financial advice.

You can find more from The (IM)material Podcast on social media platforms like YouTube, LinkedIn, X, and TikTok at @ImmaterialPod.

Chris Ekimoff, CPA/CFF, CFE, kicks off the (IM)material Podcast as a spiritual successor to the inSecurities Podcast from the Practising Law Institute.

Join Chris as he discusses the focus of the podcast, what episode formats are coming down the road, and a teaser for the next episode, discussing what Fraud actually is, with a career US Attorney.

The (Im)material Podcast is brought to you by (Im)material Productions LLC. Any opinions or discussions on the (Im)material Podcast are provided by the host and guests on their own behalf, and not on behalf of any employer, government agency, regulator, or third-party. The information provided herein is for educational and entertainment purposes only, and is not formal legal or financial advice.

You can find more from The (IM)material Podcast on social media platforms like YouTube, LinkedIn, X, and TikTok at @ImmaterialPod.