Christine Beliveau

Co-Director of Forensic Accounting Services

San Francisco, (415) 268-6895

Education

Concordia University (B.Comm., 1994)
Concordia University (1995)

Christine Beliveau is the Co-Director of Morrison & Foerster’s Forensic Accounting Services Group and specializes in providing assistance with internal and SEC investigations, cases involving the securities law, and other disputes involving accounting issues. She is a Certified Public Accountant and a Chartered Professional Accountant, and she is certified in financial forensics by the American Institute of CPAs.

Ms. Beliveau has conducted or assisted in more than 20 internal investigations for public companies and their directors, including investigations relating to companies located in Japan, China, and the Philippines. In these matters, she interacted with the companies’ external auditors and presented to the Securities and Exchange Commission. She has aided public companies through multi-year restatements and provided guidance on complex accounting matters. In these matters, she interfaced with the companies’ external auditors.

Typical issues Ms. Beliveau in the above matters include revenue recognition, excess and obsolete inventory, and the adequacy of reserves and accruals. She has investigated allegations of accounting fraud, employee theft through embezzlement, bribery, and fraud in travel and entertainment expense reporting. In addition, Ms. Beliveau provides assistance and guidance regarding generally accepted accounting principles, audit standards, and internal controls.

Prior to joining Morrison & Foerster, Ms. Beliveau spent over 20 years performing audit and forensic accounting services. She was a senior managing director at FTI Consulting and a managing director at Huron Consulting. Prior to that, she was an auditor with Arthur Andersen for ten years. Ms. Beliveau is a member of the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners.

Ms. Beliveau graduated from Concordia University with a B.Comm. degree and a Graduate Diploma in Accountancy.

Internal Investigation - U.S. public company
Performed an internal investigation of a U.S. public company focusing on accounting for accruals, reserves, and the timing of write-offs.  Interviewed witnesses and other key executives, interacted and reported to the audit committee and external auditors. Presented the final results to the Securities Exchange Commission.
Due Diligence Procedures - Chinese subsidiary of a U.S.-based solar company
As part of due diligence procedures, selected high risk transactions and reviewed supporting documents at a Chinese subsidiary of a U.S.-based solar company, which was being acquired by a large European company.
Investigation for Compliance - U.S. company acquisition
In connection with the acquisition of a Chinese pharmaceutical company by a U.S. company, performed an investigation for compliance with U.S. anti-corruption laws. Performed interviews regarding the business processes and practices followed by the Chinese pharmaceutical company, identified risk areas, and selected transactions for follow-up and for review.
Internal Investigation – Aerospace company
Performed an internal investigation for a Fortune 100 aerospace company, focusing on contract  and program accounting.
Restatement - Fortune 500 company
Assisted a Fortune 500 company with a restatement relating to the monetary translation of their foreign subsidiaries’ financial statements. Oversaw the determination of the functional currency for each foreign subsidiary and the appropriate translation methodology. Directed the implementation of the changes in functional currency at their foreign subsidiaries.
Review of the Revenue Recognition Practices - Fortune 500 company
Led the review of the revenue recognition practices for a Fortune 500 company, resulting in the restatement of three years of financial statements. Assisted the company in quantifying the impact of the accounting errors. Presented the results of the review to the company’s current and former external auditors along with the audit committee.
Whistleblower Allegations - Fortune 500 healthcare company
Led the internal investigation of whistleblower allegations at a Fortune 500 healthcare company made to the Securities Exchange Commission. The whistleblower allegations related primarily to revenue recognition and the manipulation of earnings through the use of reserves.
Alleged Fraud and Misconduct Investigation - Japanese subsidiary of a Fortune 10 company
Performed an investigation of the Japanese subsidiary of a Fortune 10 company concerning alleged fraud and misconduct that resulted in a restatement. The investigation was performed in conjunction with the company’s internal audit group and in-house counsel. Conducted numerous interviews of local personnel with the aid of interpreters.

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