Ms. Forman is a Certified Public Accountant (CPA) with over two decades of experience consulting on complex commercial litigation and regulatory enforcement matters. She specializes in accounting, financial reporting, and auditing matters.
Ms. Forman has experience working in all phases of litigation, including mediation and trial. She has consulted on enforcement matters brought by the US Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB), and state boards of accountancy. Her work has spanned numerous industries, including financial institutions, oil and gas, real estate, healthcare, retail, automotive, solar, high-tech and construction.
In financial accounting and reporting matters, Ms. Forman has evaluated alleged financial reporting fraud, financial restatements, materiality and assessment of errors, non-GAAP measures, the adequacy of SEC disclosures, and the effectiveness of internal control over financial reporting (ICFR). Her expertise includes applying Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to asset impairments, contingent liabilities, revenue recognition, business combinations, and uncertain tax positions.
In auditing matters, Ms. Forman has expertise evaluating alleged auditor misconduct under American Institute of Certified Public Accountants (AICPA) and PCAOB auditing standards, including matters alleging violations of auditor independence and quality control standards.
Ms. Forman also has expertise in financial institutions-related matters, where she has addressed allegations involving lending practices, loan loss allowances, lost profit damages, and representations and warranties related to mortgage-backed securities.
Along with being a CPA, Ms. Forman is certified in financial forensics (CFF) by the AICPA. Prior to joining Brattle, she was a Principal at an international economics consultancy.