Les Cochren, Retired CFE

Former President and Co-founder of the Golden State Chapter

Les Cochren has over 20 plus years experience in the auditing and investigation. He has a Masters in Education degree from Southern Illiinois University with specialization in statistical research and design. Throughout his audit and investigation career he has received the Association of Certified Fraud Examiner's Distinguished Achievement Award, and has trained other auditors and investigators on techniques to increase their effectiveness.

Les has been quoted many times in the Sacramento Bee, Sacramento Business Journal and Comstock magazine on areas relating to consumer protection and has worked closely with the U.S Senate Subcommittee on Investigations, the Federal Bureau of Investigation and the Office of Inspector General in the investigation of 55 million-dollar fraud scheme. He has also worked as an Assistant Chief for the California Public Employees Retirement System and participated in the Business Process Re-engineering (BPR) projects. He has performed and taught CalPERS staff project management techniques. He has served as a grant writer and project manager for the Fruitridge Habitat for Humanity acquiring two grants: one for the weatherization of homes for low income residents and the other for a community development credit union. He also worked on the Request for Proposal (RFP) to convert Electronic Data Systems (EDS) database to an in house system for the California Student Aid Commission 


Lynn Connor, BA. M.B.A

President Parasec

Lynn Conner is the President of Parasec, a public records research company, based in Sacramento, CA. She has been with Parasec for more than 20 years and has been president for 16 years. In addition to running her own company, Lynn also acts as the Business Development Manager for FlemmerAssociates LLP, an innovative forensic accountancy firm.  

A current member and the former president of the National Public Records Research Association (NPRRA), Lynn proved influential in redirecting the association’s mission to encompass the world of technology and the internet. She has close ties with the International Association of Commercial Administrators (IACA), where she interacts with managers from Secretary of State’s offices and comparable international agencies. Lynn has also been involved with or spoken before numerous paralegal associations as well as law firms and corporate departments.

Lynn is actively involved in developing and presenting the Continuing Legal Education seminars offered by Parasec as well as public-education seminars regarding fraud for FlemmerAssociates LLP.  

Lynn’s philosophy has always been that outstanding service wins customers for life and both Parasec and FlemmerAssociates LLP work hard to adhere to that credo. Lynn is continually educating employees about how business works and how each individual can impact the overall well-being of a company. 


David D Flemmer CPA, CFE, CVA, CFF

Managing Partner of FlemmerAssociates, LLP

Former Vice President of the Golden State Chapter of Fraud Examiners in Sacramento, CA

Dave Flemmer holds a BS in Accounting and a BS in Business Management. He is a Certified Public Accountant ,Certified Fraud Examiner,Certified in Financial Forensics and Certified Valuation Analyst. Dave has over 24 years experience in providing both public and private accounting services He was appointed as a Chapter 11 Bankruptcy Trustee by the United States Bankruptcy court Eastern District of California. He Specializes in analyzing the financial and operational aspect of businesses. Dave performs forensic audits involving fraud and asset misappropriations as well as performs fraud and embezzlement investigations and prepares special accountings. As an accountant Mr. Flemmer prepares Corporate, Partnership, and Personal taxes. His specialities includeforensic examinations on personal and business computers involving theft and destruction of company documents fraud and embezzlement and sexual harassment. Dave has also provided expert testimony in the area of computer forensics and was named expert witness in Placer and Sacramento Court. He is proficient in Microsoft SL, Quick Books, Dimension and Peachtree Accounting Software. He has made presentation for the National Association of Certified Fraud Association. And finally, Dave performed business valuations on closely held companies and ESOP’s





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