White Collar, Investigations and Enforcement

Financial Investigations and Forensic Accounting

Tracing funds and activities within companies and across jurisdictions presents complex challenges to which our experts apply their forensic investigative abilities. NERA's team provides financial investigative expertise for class actions, civil litigations, regulatory enforcement proceedings, and white collar criminal matters. Our experts have been retained by executives, companies and their professional advisors, governments, and regulators to provide advice and testimony.

We provide our clients with advice and expertise in relation to:

• Patterns of conduct and financial paper trails in relation to allegations of fraud
• Loss causation analyses and damage quantification for complex civil litigation and class actions
• Assessments of economic materiality for class action, regulatory and criminal matters
• Financial statement presentation and disclosures in relation to Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and other comprehensive bases of accounting, for tax reporting purposes, and in relation to Generally Accepted Auditing Standards (GAAS)

In addition to NERA's team of experts in economics, our experts include specialists in investigative and forensic accounting, Certified Fraud Examiners, Certified Public Accountants, Chartered Accountants, and Chartered Financial Analysts.

Our multidisciplinary team integrates financial investigation with expertise in economics, business valuation, intellectual property, securities and commercial litigation, and GAAP & GAAS analysis. Through this combination of both depth and breadth of expertise, NERA provides integrated and holistic analysis, advice, and expert evidence on the range of issues that need to be addressed.

Clients benefit from this multidisciplinary approach to our research and investigation, especially in cases of alleged fraud where complete information may not be forthcoming.