Denise Harding, CPA, CFE, CFF, is a forensic accountant for the Naval Criminal Investigative Service (NCIS), assigned to the Economic Crimes Field Office in Washington, D.C. She conducts financial analytical and investigative support for criminal investigations affecting U.S. Navy and U.S. Marine Corps personnel and resources worldwide. She has supported investigations involving espionage, counterintelligence, counterterrorism, corruption, procurement fraud, property crimes and other domestic and international crimes.
Denise began her career with NCIS in 2000 in the Los Angeles field office, where she served as a special agent investigating procurement fraud. In 2001, she was assigned as the NCIS representative to the Los Angeles Joint Terrorism Task Force investigating terrorism financing. In 2007, she transferred to NCIS headquarters as the Economic Crimes Investigations and Operations Desk Officer, where she provided oversight, quality control and investigative guidance for more than 400 NCIS worldwide fraud investigations. Recognizing the need of NCIS and following her passion for financial investigations, Denise converted to the NCIS forensic accounting position in 2014.
Prior to her service with NCIS, she worked as a tax compliance auditor with the Washington State Department of Revenue. Denise has a bachelor's degree in accounting from the University of Oregon and a master's degree in forensic studies — financial investigations from Stevenson University in Maryland.
I have always loved solving story problems. It’s what drove me toward accounting and my CPA. As an auditor, I found I could use that passion to “follow the money” for tax evasion cases. Now, I follow the money in criminal, counterintelligence, counter terrorism and espionage investigations. My enjoyment of story problems allows me to make a difference for the safety of our sailors and marines and for our country.
I sing. I performed with the National Philharmonic Chorale for 10 years and am now singing with the Richmond Symphony Chorus. The Richmond Symphony Chorus will be performing our season finale concert, Verdi’s Requiem, on Saturday, June 1, and Sunday June 2, 2024, at the Dominion Energy Center in Richmond.
MY ADVICE TO ASPIRING CPAs IS…
Be open to opportunities and follow your passion. Accounting is a profession that can be applied to any interest, whether it is nonprofits, volunteer work, research and technology, entertainment, travel, or traditional businesses. You don’t need to know right now what you will be “when you grow up.” I’ve changed work responsibilities multiple times throughout my career. Each experience is new and exciting and allows me to use my CPA in new ways. I expect I’ll change again when I “retire.”
Preparing for the CPA Exam was a second full-time job for me. I studied at least three hours a night and took Exam prep classes on the weekends. It was a lot of time and effort, but I knew if I put in the time then (four months of extra study) and passed the Exam, I would have an accomplishment I could be proud of for a lifetime. (Plus, I knew I would never have to take the Exam again. )
I WISH CPAs KNEW…
The No. 1 skill all CPAs should have is communication. We need to be able to explain complex ideas in plain English — whether that is to a jury, management, or an audit board. We need to be able to build rapport with others for interviews and discussions. Being approachable and having good listening skills allows us to gather information important for our work. Accounting isn’t just about the numbers, it’s about the story those numbers tell and the decisions people have made to result in the numbers we see. CPAs are the interpreters for the rest of the world about what the numbers mean.
I started as a CPA when there were no cell phones, no internet and email was new. Now, I follow funds into and out of cryptocurrencies and I test financial analysis software for my agency. In my job, bad actors tend to be the first users of new technologies. They take advantage of society’s lack of knowledge and resistance to change. I need to keep up with changes in how businesses operate, how money moves and the latest tools for accounting systems and money tracing so I can stay ahead of the criminals and bring them to justice.
It enables me to make a difference in the lives of our sailors and marines and in protecting the United States. I cannot imagine being anything else.
