Longtime Wall Street analyst and investor Charles Ortel is excited about Nov. 16. That is the day when the Bill, Hillary and Chelsea Clinton Foundation must file its IRS Form 990 for tax year 2014.

In anticipation Ortel's website, packed with numerous lengthy reports detailing what he believes is extensive Clinton Foundation fraud, includes a countdown clock heralding November 16 as the Final Charity Fraud Confession Deadline.

Last week Ortel's clock received a surge after news that a Clinton Foundation spin-off, the Clinton Health Access Initiative, had agreed to refile two years of self-admitted error-ridden tax returns after first announcing otherwise on October 30.

The Foundation's change of heart undoubtedly stemmed from media pressure and Republican National Committee Chairman Reince Priebus publicly asking the IRS to audit CHAI.

However, CHAI, by reversing its decision to refile IRS 990 Forms from 2013 and 2012, only skims the surface of the fraudulent accounting represented by Ortel's countdown clock.

First, the Foundation's 2014 Form 990 is expected to be highly scrutinized because Hillary Clinton, a Clinton Foundation director at that time, was not shy about her plans to run for president in 2016. Surely, there will be millions of robust revenue and an impressive donor list comprised of compassionate corporations, foreign governments, other foundations, and individuals who somehow overlook that only six percent of the Clinton Foundation's expenditures actually reach their intended recipients.

Furthermore, back on April 25 Reuters investigated the Foundation's 990 Forms and "found errors in how they reported donations from governments" for three years spanning 2010 — 2012, all while Hillary Clinton served as secretary of state.

Immediately responding to Reuters, Clinton Foundation spokesperson Craig Minassian said, "We are prioritizing an external review to ensure the accuracy of the 990s from 2010, 2011 and 2012 and expect to refile when the review is complete."

In September, curious about how the external review was proceeding, I questioned when it would be completed, when the 990s would be refiled, and where the heck was the IRS. All these questions remain unanswered, and to date, there has been no IRS audit.

Second, Charles Ortel told the Washington Examiner that the "Clinton Foundation is an illegally formed entity, and a tangled web encompassing at least 4 separate organizations in 30 countries. If 'Clinton' were not in the foundation name, the directors would be in jail."

Ortel's successful investigation of financial filing irregularities at GE gives him the high-level skills needed to understand the Clinton Foundation's nefarious business practices.

After spending the last 10 months examining the Foundation records, he says it is "a vast criminal conspiracy." He has gained insight into "how the family has siphoned off foundation money for personal and political use by utilizing creative accounting tactics."

Ortel is also anticipating the November 16 IRS deadline because he says it could implicate a major U.S. accounting firm in fraudulent accounting practices.

PricewaterhouseCoopers filed the foundation's 990 and financial statements for the first time in 2013, and Ortel assumes they will do so again for 2014.

Ortel has proof that the 2013 Form 990 and all financial statements filed by the firm are criminally false and misleading. He has "put them on notice" but has yet to hear back. Ortel wonders how PricewaterhouseCoopers can file the 990 for 2014 without committing even more fraud.

Potentially most explosive, says Ortel, is, "when and not if Clinton Foundation fraud will impact Hillary's 2016 presidential prospects." Additionally, it is Ortel's contention that "PricewaterhouseCoopers could be brought down by the Clinton Foundation since the firm is generating fraudulent financial statements in the same manner that Arthur Anderson was destroyed by the Enron accounting scandal."

No surprise that Ortel's website is currently headlined, "Are Clinton Foundation Principals and Agents Truly Too Big to Jail?"

Meanwhile, Charles Ortel's November 16 countdown clock goes tick, tick, tick.

Myra Adams is a media producer and political writer. She was on the 2004 Bush campaign's creative team and the 2008 McCain campaign's ad council. Follow her on Twitter @MyraKAdams. Contact Myra at MyraAdams01@gmail.com. Thinking of submitting an op-ed to the Washington Examiner? Be sure to read our guidelines on submissions.