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As an associate at The Brattle Group, Dr. Chi Cheng specializes in accounting and valuation. She has supported clients on matters concerning SEC and DOJ investigations and enforcement actions, tax disputes involving capital structure and transfer pricing, purchase price disputes, and breach of contract disputes.

Dr. Cheng has led teams working with data from various types of accounting-related materials to analyze complex business transactions, develop forecasting models and business valuation, and evaluate lost profits. She has supported experts assessing the adequacy of financial accounting practices and disclosures under GAAP and IFRS and for Internal Controls over Financial Reporting (ICFR), including revenue recognition, materiality assessment, consolidation issues, and executives’ and auditors’ responsibilities. She has also consulted on accounting and disclosure related matters for clients in the energy industry under the FERC and state regulatory settings.

Dr. Cheng is a CPA in Massachusetts.

Publications
Article
The Do's And (Mostly) Don'ts Of Non-GAAP Measures
March 03, 2017
Published in Law360

In a Law360 article, Brattle Principal Adoria Lim and Associate Chi Cheng studied the correspondence between numerous companies and the SEC to identify and categorize the SEC’s hot buttons that may lead to enforcement actions, including litigation.

News & Events
July 11, 2017
Brattle Economists Contribute to IRS Victory in Tax Dispute Regarding Value of Residual Interests

In a recent ruling from Judge Halpern of the United States Tax Court, a deduction claimed by RERI Holdings I, LLC for a 2003 donation to the University of Michigan was denied, with the Court upholding penalties for a gross valuation misstatement.

March 03, 2017
Non-GAAP Measures: Do's and (Mostly) Don'ts

In a new Law360 article, Brattle Principal Adoria Lim and Associate Chi Cheng studied the correspondence between numerous companies and the SEC to identify and categorize the SEC’s hot buttons that may lead to enforcement actions, including litigation.

February 22, 2016
Brattle Economists Author Law360 Article on New Accounting Standards' Impact on Litigation

Brattle Principal Adoria Lim and Associate Chi Cheng have authored an article for Law360 on the ongoing changes in the U.S. accounting standards initiated by the Financial Accounting Standards Board (FASB) and their impact on litigation.