Forensic accountant involved with forensic and litigation consulting. Has provided expert testimony support in depositions on economic damages and has calculated damages and provided litigation consulting on purchase price disputes, internal corporate investigations, and forensic accounting. Her projects and professional experience have covered a wide range of industries, including: software, semiconductors, telecommunications, manufacturing, insurance, financial institutions, investment management, and health care. She has extended experience in preparing insurance claims. These claims include business interruption, extra expenses, and property damage claims for large international manufacturers and retailers. She has prepared multi-million insurance claims for losses occurring in Japan, Taiwan, the UK, and other countries.
She has been an auditor in a public accounting firm, in charge of audit and review engagements for private companies and SEC audits and quarterly reviews for public companies. She has managed audit instructions involving international companies in industries such as software, semi-conductor, mutual fund investments, travel, retail, and manufacturing. In addition, she performed audits of financial statements for Cities and non-profit organizations where she assisted in the preparation of financial statements and in the review of accounting and internal control systems.
She has provided expert testimony as to her findings in courts of law.
Language Skills
- Fluent in Mandarin (spoken in China and Taiwan) and Cantonese (spoken in China and Hong Kong)
- Reads traditional Chinese (used in Hong Kong and Taiwan)
Certification
- Certified Public Accountant
Education
- M.B.A. from San Francisco State University
- B.S. in Business Administration (Finance)
Professional Experience
Forensic Accountant Consultant, RTI Group, Annapolis, Maryland – 2013 to present.
Litigation and Damages & Forensic Accounting and Litigation Support
- Managed in an investigation in a matter involving FCPA violation of an US publicly traded company with operations in China. Efforts included reviewing documents in Chinese, communicating and coordinating with clients in China, investigating employee reimbursements, assisting counsel to identify issues, and providing recommendations to client.
- Managed in a SEC investigation in a matter involving allegations of wrongdoing of an US publicly traded company with operations in China. Efforts included reviewing documents in Chinese, communicating and coordinating with clients in China, investigating existence of cash, payments for R&D, use of proceeds raised from investors, revenue recorded in all business segments, related party transactions, and assisting counsel to identify issues and concerns in preparation of interviews and reporting to the SEC.
- Managed in a litigation dispute involving lost profit due to business interruption by an oil spill. Efforts included investigating potential lost margin and assisting counsel to identify issues and concerns.
- Managed in a litigation dispute involving inventory loss analysis due to Hurricane. Efforts included investigating potential lost margin and assisting counsel to identify issues and concerns.
- Assisted in a litigation dispute involving purchase price disputes over valuation allowance for loans held for sale. Efforts included reviewing accounting practice over reserves, investigating potential audit procedure falsification, and assisting counsel to identify issues and concerns.
- Assisted in a litigation dispute involving wrongful mortgaged insurance rescission. Efforts included in technical accounting and industry research in assisting counsel to identify issues and concerns.
- Assisted in a litigation dispute involving improper expense reimbursement and related party disclosures. Efforts included investigating potential disclosure falsification and assisting counsel to identify issues and concerns.
- Assisted in arbitration in a matter involving purchase price disputes over inventory and accounts receivable allowance reserves. Efforts included investigating potential accounting falsification and assisting arbitrator to identify issues and concerns.
- Assisted in the litigation dispute involving a books and records demand. Efforts included investigating potential accounting falsification and assisting counsel to identify issues and concerns.
- Assisted in the litigation dispute involving employee bonus compensation in the cell phone insurance industry in Korea. Efforts included analysis of defendant’s revenue and cost structures, analysis of the budget and actual income statement, and analysis of the bonus calculation.
- Assisted in the litigation dispute involving royalty fee in the video gaming industry. Efforts included analysis of defendant’s revenue and cost structures, analysis of contracts between parties in dispute, and the analysis of the related industry reports.
- Managed in an insurance claim in a matter involving property and business interruption damages. Efforts included analyzing potential lost profit due to Super storm Sandy and assisting client to identify issues and concerns.
- Managed in an insurance claim in a matter involving property and business interruption damages. Efforts included analyzing potential lost profit due to water damage and assisting client to identify issues and concerns.
- Managed in an investigation in a matter involving potential misappropriation of assets of the CEO and CFO. Efforts included investigating cash transfers, corporate credit cards charges, and assisting the Broad of Directors to identify issues and concerns.
- Assisted in an investigation in a matter involving insufficient reserve for capital expenditures due wrongful management by a health care system. Efforts included investigating cash transfers and assisting counsel to identify issues and concerns.
- Assisted in an insurance claim in a matter involving property and business interruption damages. Efforts included analyzing potential lost profit due to earthquake and assisting client to identify issues and concerns.
- Assisted in an insurance claim in a matter involving property and business interruption damages. Efforts included analyzing potential lost profit due to power outage and assisting client to identify issues and concerns.
- Assisted in the forensic accounting and special investigative services in connection with mismanagement concerns of the Board of Directors of a private non-for-profit organization.
Public Accounting Experience
Audit Supervisor, Stonefield Josephson, Inc. – now MarcumStonefield
Supervised staff during audits, SEC filings, and other services; coordinated with clients and audit teams for successful completion of engagements; and performed test work for critical financial statement audit areas. Performed responsibilities while under strict time deadlines imposed by clients and SEC.
- Managed an audit engagement of a private retail and manufacture clothing company.
- Managed an audit engagement of a publicly traded semi-conductor company with subsidiaries in China and Taiwan.
- Managed SOX 404 audits of a publicly traded software company with complex software revenue recognition issues.
- Performed fraud examinations for all in-charged audit engagements.