Inability to pay considerations in bribery and corruption matters
In this Law360 article, Rachel Berk, Matthew Rutter, and Christopher Gerardi discuss the expected uptick in enforcement under the Biden administration and the...
Rachel Berk is a principal in CRA’s Risk, Investigations & Analytics Practice. She is based in New York and has nearly 20 years of experience providing forensic accounting, financial analysis, and regulatory and consulting services to law firms, boards of directors, and corporate clients.
Ms. Berk specializes in investigations and disputes involving complex accounting issues and financial analysis, government and regulatory inquiries, and bankruptcies. She has led dozens of financial crime investigations involving financial statement fraud, asset misappropriations involving money transfers and wire fraud, accounting irregularities, securities fraud, Ponzi schemes and bribery and corruption including potential violations of the Foreign Corrupt Practices Act (FCPA). She also leads litigation support matters and has performed fraud risk and fraud program assessments for global financial institutions. She works across industries with a focus on financial services, consumer products and life sciences.
She is a certified public accountant, certified fraud examiner, certified insolvency and restructuring advisor, and is certified in financial forensics. She is a member of the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Association of Insolvency and Restructuring Advisors. Ms. Berk is a frequent speaker and has taught numerous seminars on accounting, fraud, internal controls and US Securities and Exchange Commission (SEC) topics for corporate clients and law firms. She has also written articles for The Wall Street Journal, Pensions & Investments Online, and PE Hub.
Prior to joining CRA, Ms. Berk was a senior manager in the Forensic practice at Deloitte Financial Advisory Services LLP, where she focused on leading investigations related to asset misappropriation, bribery and corruption, and financial statement fraud.