We consulted and provided forensic accounting support to counsel as part of an independent investigation of a public utility company. The investigation was focused on a list of fraud allegations contained in a series of anonymous letters sent to the company’s officers and directors, the state regulatory commission, and the state attorney general. Our team of forensic accountants and digital evidence technicians collected and analyzed regulatory, operational, safety, billing and accounting data related to the allegations, as well as provided a database infrastructure for the entire investigation team to review and analyze electronic evidence. We led and/or participated in more than 90 interviews of company officers, senior management, managers, and personnel from numerous operations and administrative areas. We presented preliminary findings and status updates at regular meetings of a special committee of the board of directors and, along with counsel, drafted and issued a final report of findings and corresponding presentation materials.