Mike Sibley, CPA, CFE is a Partner at James Moore & Co. (JMCo) in its Daytona Beach, FL office. As JMCo's Accounting and Auditing Services Segment leader, Mike provides Lean Six Sigma facilitation, auditing, forensic investigations, litigation support, and consulting services. He has more than 15 years of experience in the accounting profession and frequently speaks and publishes both locally and nationally on Lean Six Sigma, fraud, internal controls, and best practices associated with accounting processes. As a Black Belt in Lean Six Sigma, Mike is skilled in applying the foundational elements of this concept.