Amy Cheung is a Director on the Forensic Accounting team in FRA’s London office. She has more than 15 years of experience in external audit and forensic accounting. She has worked on cases involving anti-bribery and corruption, regulatory investigation, potential sanctions violations, disgorgement and fine calculations, litigation, due diligence, compliance and internal control review. Amy has worked across various industries, in a number of jurisdictions including Europe, the United States, Africa and Asia.
Amy managed the FRA team supporting Airbus in a multi-year forensic accounting and eDiscovery review within the context of the company’s multinational investigation, reporting to four investigative authorities: UK Serious Fraud Office (SFO), DOJ, the US Department of State (DOS) and French Parquet National Financier (PNF). Her team focused on the analysis of large volumes of financial data to satisfy the demands of dozens of teams of instructing lawyers and reporting to authorities. Amy was also part of the team working on the fine calculation analysis. FRA’s fine calculation methodology served as the basis for the global settlement across the four authorities.
Amy is currently managing an engagement involving accounting and financial analysis support for a disgorgement calculation involving DOJ, SFO, FCA and Colombian SS, for an international professional services company.
Amy’s other recent experience includes investigating whistle-blower allegations over misappropriation of assets and providing accounting support and financial analysis for a disgorgement calculation involving DOJ and OFAC for potential sanctions violation for an FTSE 100 manufacturing company. Amy also managed the disgorgement calculation concerning two UK-based companies for bribery offenses, which led to the first time the SFO entered into multiple Deferred Prosecution Agreements at the same hearing.
Prior to joining FRA, Amy worked at EY in their Assurance department, where she managed a portfolio of clients ranging from listed plc’s through to smaller owner-managed businesses. Her experience involved performing SOX compliance audits, providing both external audit and transactions services for an IPO, including managing the restructuring of the business, auditing the translation of accounting standards from UK GAAP to IFRS and consolidation of financial statements for companies within the retail, manufacturing, construction, real estate and agriculture sectors.
Amy holds a Bachelor’s degree in Philosophy (Hons) from the University of York and is a Member of the Institute of Chartered Accountants of England and Wales.