Our Team

Photo of team member Jennifer D. Yakumo

Background & Experience

Ms. Yakumo is a Senior Associate with Rocky Mountain Advisory. She has over 25 years of experience in performing work involving litigation support, investigative accounting, bankruptcy, financial statement audits, evaluations of internal controls, and in preparing financial statements and other related financial reporting items. She previously worked as an Experienced Assurance Senior with WSRP, where she was the in-charge auditor for financial statement audits and reviews across various industries. Prior to that, she was employed with various law firms where she performed work concerning nearly every aspect of bankruptcy. She has also served as a certified VITA volunteer and volunteer educator for the AAA Fair Credit Foundation. Ms. Yakumo holds a master's in accountancy and is a member of the AICPA, UACPA, and ACFE. She holds an active license as a Certified Public Accountant in the State of Utah and is a Certified Fraud Examiner.

Employment History

August 2022 to Present
Rocky Mountain Advisory, LLC
Salt Lake City, Utah
Senior Associate

May 2020 to July 2022
Salt Lake City, Utah
Experienced Assurance Senior

April 2013 to April 2019
Cohne Kinghorn, PC
Salt Lake City, Utah
Legal Assistant

April 2001 to April 2013
Berry & Tripp, PC
Murray, Utah
Lead Case Manager

October 1997 to April 2001
Andres Diaz, Chapter 13 Standing Trustee
Salt Lake City, Utah
Case Manager and Internal Auditor


University of Utah, Salt Lake City, Utah
Master's Degree, Accounting, 2020

University of Utah, Salt Lake City, Utah
Bachelor of Science, Finance, 2005

Professional Credentials

  • Certified Public Accountant (Utah), 2021

  • Certified Fraud Examiner, 2023

Professional Memberships

  • American Institute of Certified Public Accountants

  • Utah Association of Certified Public Accountants

  • Association of Certified Fraud Examiners

  • American Bankruptcy Institute



Utilized financial and analytical software, together with interviews and internal
client records to assess allegations of asset misappropriation or fraud. Accounting
records were gathered and analyzed to understand the transactions among various
entities. Cash receipts and distributions were traced, then analyzed to identify
patterns, items of interest, or red flags. Identified and investigated discrepancies.
Recreated financial statements based upon supporting documents, including bank
statements, receipts, invoices, payroll records, and similar items. Evaluated the
effectiveness of the client’s internal control processes. Determined the specifics of
the fraudulent activity and summarized the findings in a report to management and
legal counsel, which included commentary on particular areas of concern.

Business Turnaround & Bankruptcy

Conducted client interviews and performed research to assess the debtor’s financial
health, identify problem areas, and make recommendations for improvement.

Reconciled the debtor’s accounting records, financial reports, and tax returns.
Suggested revisions to ensure accuracy and conformance with reporting and
procedural standards. Also prepared monthly operating reports, cash flow budgets,
and other necessary financial schedules for filing with the bankruptcy court or
submission to the U.S. Trustee.

Work with the debtor to construct financial forecasts and plans of reorganization
that meet the debtor’s goals and comply with the bankruptcy code, including
evaluation of the debtor’s historical financial records, negotiations with creditors,
calculation of debt repayment schedules, assessment of liquidation values, and other
similar analysis.


Available upon request.

Contact our offices at 801.428.1600