Justices’ SEC disgorgement ruling may shape FCPA matters
The Supreme Court is poised to decide whether the US Securities and Exchange Commission may continue to pursue the disgorgement of ill-gotten gains in...
Matt Rutter is a principal in CRA’s Risk, Investigations & Analytics Practice. He is based in NY and has 14 years of experience in forensic accounting, audit, and advisory services.
He oversees complex matters involving alleged corruption, financial reporting fraud, asset misappropriation, and accompanying resolutions.
Matt has extensive experience on large international accounting and Foreign Corrupt Practice Act- related investigations. During such engagements, he coordinates with outside counsel to design and execute forensic accounting procedures, while also incorporating business intelligence, eDiscovery and managed document review activities. On behalf of his clients he has presented investigative findings and disgorgement (ill-gotten gains) calculations to the US Department of Justice and US Securities and Exchange Commission.
Matt has also assisted his clients in the proactive management of regulatory and due diligence obligations. Such efforts have included the identification of risk related to fraud, sanction violations, and poor data traceability within supply chains. To respond to such risks, Matt facilitated the design of governance structures, controls, reporting policies, and related procedures. He has developed and delivered training materials contributing to the successful implementation of such compliance programs as well.
In addition, Matt has overseen dozens of attest and assurance engagements, based on GAAS and AT101 standards. Specifically, he has directed teams during reviews and audits of 10-K, 10-Q, S-3, S-8, 8-K, and other filings for SEC registrants with market capitalizations in excess of $10 billion. He has reviewed fair value modeling and equity waterfall distributions to support annual real estate fund audits and distressed real estate workouts.
His experience includes engagements with private and publicly held clients in technology, pharma, energy, consumer products, and real estate industries. Matt is an adjunct professor at NYU Stern School of Business. He is a Certified Public Accountant and Certified Fraud Examiner.