Chattanooga Chapter February Meeting

Kelly Crow, CPA, began her career as an intern with RBG and became one of the firm’s first full-time tax staff hires after graduating from Christian Brothers University (CBU). Over her 15 years at RBG, she advanced through roles such as tax senior, manager, senior manager, and now partner. She focuses on compliance, consulting, and planning for various clients, including private clients, real estate partnerships, auto dealerships, nonprofits, private foundations, and employee benefit plans. She also has extensive experience with IRS and state representation.

Kelly is actively involved in TSCPA, serving as the 2024-25 TSCPA Chair. She has also served as President of the Memphis Chapter of TSCPA. At the national level, she is a member of the American Institute of Certified Public Accountants (AICPA) and serves on the AICPA Council. In 2019, she was selected for the AICPA Leadership Academy. Locally, Kelly has volunteered with the CBU Alumni Association Board, the Community Foundation of Greater Memphis, and the Greater Memphis Chamber Young Professionals Council.

Special Agent David Kukura is a CPA who obtained his Bachelor's Degree in Accountancy from Northern Illinois University. After working for a public accounting firm in the Chicago area, he became an FBI Agent in 1989, and is currently assigned to the FBI's Knoxville Division, Chattanooga office. He has worked virtually all of the FBI's diverse investigative programs, such as narcotics, terrorism, kidnapping, and bank robbery; but his primary responsibilities have been investigations of financial crimes, such as wire and mail fraud, bank fraud, money laundering, investment fraud, and employee theft and embezzlement, as well as public corruption.

In 2003, Special Agent Kukura was a co-recipient of the U.S. Attorney's Office Law Enforcement Officer of the Year award for his work on an extensive insider trading investigation. After the terrorist attacks of September 11, he was temporarily assigned to the Terrorism Financing Operations Section at FBI Headquarters. Following the 2015 attack on the Chattanooga recruiting center and Naval Reserve Center, Special Agent Kukura was placed in charge of the financial portion of that investigation.

Nathan holds a B.A. in Accounting from Gustavus Adolphus College and was a licensed CPA from 2002-2010. He has over 13 years of public accounting experience and 15 years of corporate accounting experience with a focus on financial reporting, cash processing, tax, and accounting controls.

After the reinsurance company Nathan worked for was purchased by ING for $6 billion, he played a key role in transitioning its operations onto ING’s enterprise resource planning system. Enabled by lax controls and unchecked authority to distribute funds, Nathan began embezzling money to pay off personal debt. What started as a $1,100 check to a credit card, spiraled into an $8.5 million fraud over the next four years. It was only a co-worker’s suspicions that brought the fraud to an end. After being caught, he pleaded guilty and was sentenced to 97 months in federal prison. He was released in September of 2014.

While serving his sentence, Nathan delivered over 60 speeches to a broad spectrum of groups & organizations including college classes, businesses, business organizations and non-profits. Since his release from prison in 2014 he has become a sought-after speaker for Fraud and Ethics presentations for diverse and notable organizations across the United States. His most noteworthy presentation to date was the keynote speech at the ACFE Global Fraud Conference 2015 in Baltimore with upwards of 3,000 attendees. Nathan has spoken for several governmental agencies including the FBI, the FDIC, the FFIEC and the Federal Reserve Bank. Nathan has done fraud awareness presentations for Best Buy, General Mills, and Nationwide Insurance to name a few. He also speaks frequently for many organizations including the IIA, ACFE, IMA, HFMA, IASA, ISACA, ACAMS and state CPA societies.

Speaking and training are not the only avenues Nathan has pursued to bring fraud and ethics awareness to all industries. He also co-authored "Lessons From An $8 Million Fraud" in the Journal of Accountancy which won the prestigious Lawler Award as the article of the year for 2015.