Christian
Nicholls
Associate Director
Christian Nicholls leads complex investigations, compliance reviews, and structured financial data analysis for global clients. He collaborates with international legal teams across multiple jurisdictions, playing key roles in high-stakes investigations such as the multi-year investigation of Airbus. Christian is a Chartered Accountant and has lectured on Accounting and Financial Fraud at the University of Fribourg Institute for International Business Law.
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Christian specializes in bribery and corruption and export control investigation matters, leading teams performing structured data analysis involving large volumes of structured and unstructured financial data. Prior to joining FRA, Christian spent three years at EY in their Fraud Investigations and Disputes Services department, where he supported investigations related to asset tracing, insider trading, bribery, and sanctions, and also produced risk advisory materials for a Tier 1 global bank. He also worked on a number of external audit engagements for technology, media & telecommunications, products and services, and mining and metals clients.
Christian holds a master’s degree in Mathematics from University of Exeter and is a Member of the Institute of Chartered Accountants of England and Wales. Christian joined FRA in 2017 and is currently based in the London office, having also spent three years working in the Paris office from 2017 to 2020.
- Airbus: Supported the multi-year, multinational investigation, resulting in a EUR 3.6bn settlement with four investigative authorities: the UK SFO, the US DOJ and DOS, and the French PNF, and led ongoing due diligence reviews of accounting data in respect of prospective sales contracts.
- Defense Company: Supported company and counsel in an audit of tangible and intangible exports, reporting findings to His Majesty’s Revenue & Customs (HRMC) and assisting with improvements to support future export control compliance.
- ABB: Supported Swedish-Swiss multinational ABB in reviewing and enhancing its internal controls as part of remediation discussions with the DOJ.
- Aerospace Company: Assisted in the preparation of statistical analysis and open source research to support the defense of a section 90/90a FSMA claim.
- Military Vehicle Manufacturer: Performed an independent investigation into potential project irregularities (including potential illegal activity), in particular with regard to suppliers and supply chain.
- Technology Company: Assisted in the investigation of alleged export control violations of an international software company that sold optical and communications equipment into China, which included the review of the compliance program and implementation of new practices to present remediation efforts to the Bureau of Industry & Security.
- Medical Device Company: Performed a risk assessment and provided compliance support for a medical device company, including consideration of the impact of the Sunshine Act.
Biography
Christian Nicholls leads complex investigations, compliance reviews, and structured financial data analysis for global clients. He collaborates with international legal teams across multiple jurisdictions, playing key roles in high-stakes investigations such as the multi-year investigation of Airbus. Christian is a Chartered Accountant and has lectured on Accounting and Financial Fraud at the University of Fribourg Institute for International Business Law.
Awards & Recognition
