The Brattle Group has extensive experience advising clients on disputes related to financial accounting and reporting, disclosures, regulatory accounting, managerial and cost accounting, forensic accounting, and auditing.
Our experts have testified in, or consulted on, matters involving generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS); disclosures with regard to Securities and Exchange Commission (SEC) guidelines; audit and review procedures related to generally accepted auditing standards (GAAS); and the adequacy of internal controls over financial reporting (ICFR).
Areas of research have included revenue recognition; cost allocations; the timing and amount of asset write-downs; accounting for derivatives; guarantees; fair value reporting; consolidation; off balance sheet (OBS) accounting; and pensions. Our expertise in forensic accounting includes the reconstruction of financial records and the tracing of transactions from source documents.
We address both liability and damages issues related to securities class actions, M&A disputes, regulatory investigations, international arbitrations, tax controversies, intellectual property disputes, and breaches of contract. Our clients include law firms, large corporations, Big Four accounting firms, and US government agencies such as the SEC, the Department of Justice (DOJ), and the Internal Revenue Service (IRS).
Key Areas of Expertise
- Auditor Liability
- Causation and Damages
- Disclosure Adequacy
- Financial Accounting and Reporting
- Forensic Accounting
- Internal Controls
- International Financial Reporting Standards
- Managerial and Cost Accounting
- Regulatory Accounting
- Reporting Entity Liability
- Restatement and Misstatement
- Tax Accounting
Ms. Adoria Lim is a Certified Public Accountant (CPA) with over 15 years of experience in accounting and finance at a Big 4 accounting firm, a Fortune 500 publicly traded company, and top-tier and boutique consulting firms. She focuses on cases that involve accounting, auditing, finance, and damages issues.