James Yoo is a Director in FRA’s Washington DC office with over six years of experience in external financial statement audit.

James’s experience with Anti-Money Laundering (AML) related compliance review includes his current work on a monitorship for a multinational financial institution, working alongside a monitor appointed by the US DOJ. This involves review of the entity’s internal Bank Secrecy Act (BSA) and AML compliance policies and transaction monitoring procedures in order to assess the design and implementation of the entity’s past and current internal controls over compliance matters. The work involves reviewing high-risk payment, collection and transfers to ascertain the propriety of the transactions from the perspective of the aforementioned compliance policies.

James has also been providing accounting support to independent Co-Monitors related to an enforcement action by the Public Company Accounting Oversight Board (“PCAOB”) for a member firm of a global accounting firm, including the review and assessment of the audit firm’s design and execution of it system of quality control.

James has also worked on various anti-corruption investigations, including a post-acquisition due diligence, financial analyses of companies’ accounting transactions with 3rd party provider with a view to assess potential breaches of Anti Bribery and Corruption laws and associated compliance risks, as well as an analysis of a company’s revenue accounting process to detect weakness in process-level controls.

Prior to joining FRA, James was an in-charge auditor at KPMG, where he was responsible for coordination and execution of financial statement audits of large international aerospace and defense contractors, industrial manufacturing entities, government corporations, a non-profit trade association and federal agencies. James earned his Bachelor of Science in Accounting from Robert Smith School of Business at the University of Maryland. James is conversational in Korean.

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