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 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 dealt with 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 LECG, 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.
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