Ms. Adoria Lim is a Certified Public Accountant (CPA) with two decades of experience in accounting and finance at a Big 4 accounting firm, a Fortune 500 publicly traded company, and as a consultant. She testifies on cases that involve accounting, auditing, finance, damages, and fraud.
Ms. Lim has over a decade of litigation experience. She has directed research involving the evaluation of financial accounting and disclosures with regard to Generally Accepted Accounting Principles (GAAP), the evaluation of audit and review procedures with regard to Generally Accepted Auditing Standards (GAAS), the evaluation of the adequacy of Internal Controls Over Financial Reporting (ICFR), and the appropriateness of cost accounting allocations. Ms. Lim’s expertise includes the preparation of pro forma and carve-out financial statements, “but for” cost and profit estimates, loss causation and damages analyses, and financial forensic analysis. She has reconstructed financial records, traced transactions through corporate accounting systems, reviewed payment and cash flow information, and determined liquidity and equity positions.
Ms. Lim has assisted clients in securities class actions; SEC, DOJ, and PCAOB investigations and enforcement actions; tax disputes with the IRS; alleged auditor and other professional malpractice suits; alleged breach of contract matters; purchase price disputes; and intellectual property disputes. Her clients have included AOL Time Warner, Cisco Systems, Halliburton, LG Philips, Vivendi S.A., and Big 4 accounting firms.
Prior to joining The Brattle Group, Ms. Lim was a principal at Corporate Diligence Specialists LLC, where she performed financial due diligence related to mergers and acquisitions for private equity funds, investors, and lenders. Prior to Corporate Diligence Specialists LLC, Ms. Lim was a principal at Cornerstone Research, where she directed research on behalf of clients involved in complex commercial litigation.
Ms. Lim is a CPA in the State of California, a Certified Fraud Examiner, and is also Certified in Financial Forensics (CFF) and Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA).
Adoria frequently lectures at universities across the US. She has been a lecturer at Princeton University, New York University (NYU), the University of Southern California (USC), and the University of California, San Diego (UCSD). She lives in San Francisco, where she was born and raised. She enjoys running, swimming, and spending time with her daughter.