Amy Cheung is a Director at FRA’s London office in the Forensic Accounting Team. She has over 15 years’ experience in external audit and forensic accounting, during which 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's recent engagements include:
- Leading an investigation involving whistle-blower allegations over misappropriation of assets.
- Providing accounting and financial analysis support for a disgorgement calculation involving DOJ and OFAC for potential sanctions violation for a FTSE 100 manufacturing company, as well as, an international professional services company involving DOJ, SFO, FCA and Colombian SS.
- Supporting a disgorgement and fine calculation concerning two UK-based companies for bribery offences, which led to the first time the SFO entered into multiple Deferred Prosecution Agreements at the same hearing
Amy also 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.
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 restructure 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 University of York and is a Member of the Institute of Chartered Accountants of England and Wales.