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Kent Barrett, CPA, CFF, CFE, CLU, ChFC, FLMI

J.S. Held Acquires Chicago-based Turnaround and Restructuring Firm MorrisAnderson

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Kent joined J.S. Held in March of 2022 as part of J.S. Held's acquisition of Ocean Tomo. Kent joined Ocean Tomo, a part of J.S. Held, after serving several years as Chief Financial Officer for a number of major insurance and investment companies and directing the internal audit function for American General Financial Group.

Since joining Ocean Tomo, Kent has led several major litigation engagements to evaluate financial statements and auditor conduct and also consults regularly on complex technical accounting issues. His work has primarily involved insurance and other financial service organizations with disputes related to insurance and loan loss reserve adequacy, inadequate internal controls over insurance and loan underwriting, sub-prime loan securitizations, disclosures of concentrations of credit risk, and adequacy of collateral and financial guarantees. Kent has testified in deposition and at trial and has presented as an expert before arbitrators and the SEC. Kent also led Ocean Tomo’s services to a major Swiss-based insurer in a nearly $1 billion dispute regarding international reinsurance and loss reserve issues.

Earlier in his career, Kent spent nearly nine years with EY (formerly Ernst & Young) providing auditing and consulting services to insurance companies, banks, stock funds, and other organizations.

Kent was the number one graduate in his Master of Accountancy program at Brigham Young University where he also received a B.S. in Accounting. He received the Elijah Watt Sells Certificate for performance with high distinction on the CPA exam and is also a Certified Fraud Examiner (CFE), Chartered Life Underwriter (CLU), and Chartered Financial Consultant (ChFC).

Key Expertise

  • Auditing & Consulting
  • Expert Witness Testimony
  • Financial Statement Analysis
  • Application of US GAAP, SAP & IFRS Accounting Principles
  • Financial Modeling
  • Life, Property/Casualty & Health Insurance & Reinsurance

Professional Affiliations/Memberships/Licenses/Training

  • American Institute of Certified Public Accountants (AICPA)
  • Certified Public Accountant (CPA)
  • Certified in Financial Forensics (CFF)
  • Certified Fraud Examiner (CFE)
  • Chartered Life Underwriter (CLU)
  • Chartered Financial Consultant (ChFC)
  • Fellow, Life Management Institute (FLMI)