forensics matters

Bribery and corruption in Asia-Pacifi c

A guide to recent cases and regulators

Publication No. 12-01

www.kordamentha.com\forensic forensics matters 1Introduction

The emerging markets of the Asia-Pacific region are of „„Gift giving is considered normal and acceptable, and great interest to the rest of the world, and currently are may be accompanied with religious or cultural being viewed as the engine room for world economic significance recovery. It is because of such interest that perhaps more „„Hospitality culture, which can be extreme in some areas than ever we are seeing the increase of cross border „„Cash culture business and transactions. „„Business heavily dependent on relationships; Corporate entities and individuals are taking advantage nepotism is alive and well in the region of buoyant economies and favourable tax conditions in „„Boss and male superior working environment with the region to expand their own enterprises, unfortunately little contribution or opposition from subordinates many times without undergoing sufficient due diligence of local market conditions and regulations. Emerging and „„Government is closely involved, or embedded, in developing countries create vast opportunities, however many businesses these locations present new challenges and require „„In some areas face or personal credibility is dealing with unfamiliar geographic territories, new fundamental, and therefore can restrain open cultures and governments where lines between official communication and non-official status are not always apparent. „„Minimal employee rights The challenge „„Language difficulties „„Resistance or fear to cooperate with regulators and Multinational companies (‘MNCs’) experiencing rapid authorities. growth in multiple jurisdictions often encounter a wide variety of cultural, legal, regulatory and financial The way forward complexities and nuances. Attached to these complexities are evolving obligations and responsibilities to international A MNC may have a one size fits all strategy to anti- and local laws associated with anti-corruption. The corruption, however when undertaking such functions exposure to unforeseen corruption risks is high. outside familiar geographies and jurisdictions it becomes increasingly important that they become familiar with It is also paramount that individuals prepare themselves local legal, cultural and financial obligations. to navigate through the different landscapes that may personally expose them to corruption. Increasingly, an Most countries of the Asia-Pacific region have in place individual representing a MNC may be tasked with anti-graft and corruption legislation but the region is multi-country responsibilities, and must be aware of their constantly evolving and not always at an equal rate. In own obligations when working in different locations. some countries the relevant laws and regulations are Common sense should prevail when exposed to such ignored, not used to their full potential or clogged down issues, however having a working understanding of the in bureaucracy. Conversely in other regions, laws are cultural, legal, regulatory and financial framework is used swiftly with frightening effect, and in some instances critical. They should also have the ability to access the punishment far outweighs the alleged infringement. information, or assistance when necessary and, most Ignoring the region’s various anti-corruption legislation will importantly, know their own legal rights. In some locations be at your peril, making it crucial to implement a robust corruption is an unfortunate way of daily life. For the anti-corruption risk management and compliance framework. uninitiated or ill-prepared, confronting a corrupt situation To help you understand corruption complexities in the may be life-changing or career destroying, or even a risk Asia-Pacific region, we have prepared a guide to recent to their own life or liberty. corruption cases and regulators in the region, and also The Asia-Pacific region is as vast as it is eclectic, with provided as comparison, relevant cases and regulators influences from all sections of the globe mixed with from Australia, the U.S. and U.K. cultures, traditions, religions and behaviours that have We have also prepared a longer version of the guide been observed for centuries. With rapid economic growth which includes relevant anti-corruption legislation for and global exposure, some countries are at odds with each country, which is available on our website . robust compliance, or the notion of reporting here malfeasance. Some prevailing cultural issues or norms in the region (which vary from country to country) affecting corruption risks are:

Page 2 forensics matters 2China

RECENT CASES

Siemens bribery case Shi Wan Zhong, the former human resources director of China Mobile, took USD 5.06 million in bribes from Tian Qu, who served as a middle man between Mr Zhong and Siemens. Mr Zhong was a repeat offender where the fi rst offence occurred in the year 2008. Mr Zhong had also accepted USD 0.3 million from a private company during his tenure in Anhui province. In May 2011, the Intermediate Court sentenced Mr Zhong to death and Tian Qu to 15 years in prison.

Shanghai Pharmaceutical bribery case In November 2011, the former president of the state-owned Shanghai Pharmaceutical Group was sentenced to death, with a two-year reprieve, for taking more than USD 1.8 million in bribes and embezzling USD 5 million. Although these types of sentences are often commuted to life in prison, they are reminders of how seriously China takes the question of corruption in what is now the world’s second-largest economy.

Regulators

Central Committee for Discipline Inspection (CCDI) y Responsible for combating corruption and ensuring integrity among Communist Party of China (CCP) cadres. National Bureau of Corruption Prevention (NBCP) y Analyses the roots of corruption in order to develop measures to prevent it. y Ensures effi cient corruption prevention by assessing new policies. y Guides anti-corruption work in both the public and private sector. National Audit Offi ce (NAO) y Inspects accounts of state-owned enterprises and government entities.

Page 3 forensics matters 3Singapore

RECENT CASES

Former Table Tennis offi cial charged with corruption A former employee of the Singapore Table Tennis Association (STTA), Choo Wee Khiang, has been charged with three counts of corruptly accepting gratifi cation and one count of criminal breach of trust. In 2005, Choo received SGD 1,500 (USD 1,160) from Luo Jie, on behalf of Liu Zhong Ze, in exchange for giving Liu more opportunities to represent STTA in table tennis tournaments. He also received SGD 768 (USD 595) as a reward for approving the use of training facilities in China. Choo had also authorised a payment of SGD 8,400 (USD 6,500) to Luo Jie, who was meant to provide training services but failed to do so. The maximum punishment for corruption is a SGD 100,000 (USD 77,400) fi ne and fi ve years’ jail on each charge.

Civil servant fraud Liew Chee Meng, a civil servant in Singapore, is accused of 455 fraud charges and cheating the government of more than SGD 600,000 (USD 464,000). He was charged in court for forgery, cheating, criminal breach of trust and conversion of proceeds of crime, and was accused of forging offi cial documents to purchase gift vouchers for himself. Mr Liew’s actions came to light in January after an internal audit.

Regulators Singapore Exchange (SGX) y Manages day-to-day regulation of listed companies. Commercial Affairs Department (CAD) y Investigates white collar crime. Monetary Authority of Singapore (MAS) y Regulates and supervises fi nancial market. Corrupt Practices Investigation Bureau (CPIB) y Investigates corruption in private and public sectors. Attorney-General’s Chambers (AGC) y Deputy Public Prosecutors conduct prosecutions and guide investigations.

Page 4 forensics matters 4Thailand

RECENT CASES

Anti-corruption unit against former tourism chief Thailand’s National Counter Corruption Commission (NCCC) found suffi cient grounds to believe that former Tourism Authority of Thailand (TAT)’s chief, Juthamas Siriwan, took a bribe from a Los Angeles fi lm-producing couple, of USD 1.8 million in the years 2002–2007 to help secure their Bangkok International Film Festival contract and other TAT deals. The couple was sentenced to six months in prison, six months of home confi nement and a fi ne of USD 250,000. Juthamas was charged with a criminal offence by violating Thai law as a state offi cial who acted against fair bidding in exchange for favours.

Corruption in the Thailand Strengthening Plan scam Under the plan which was introduced in 2009, the Ministry of Public Health obtained THB 86,685 million to dedicate for medical equipment and capital acquisitions for public hospitals in remote areas. It was alleged that the fund allocation and procurement process was unusual and not transparent. In addition, specifi cations of medical equipment as well as their marked prices were excessively high and did not correspond with the demands of many hospitals, which indicated corruption. The media publicised the scandal and in response, the cabinet established an independent investigation taskforce to uncover the incident. The taskforce noted that government offi cials in general were neither attentive nor proactive in addressing the corruption, perceiving it to be a common phenomenon. In response to the scandal the public health minister, Withaya Kaoparadai, resigned in late December 2009. Corruption scandals under the Thailand Strengthening Plan were reportedly pervasive in other ministries too, including in the Ministry of Transportation, Ministry of Agriculture and Co-operatives, Ministry of Education, and Ministry of Interior, but none of them were formally investigated, as no watchdogs stirred up these cases. It is possible that the legislature will bring up these cases for investigation.

Regulators

National Counter Corruption Commission (NCCC) y NCCC has the power to investigate any corruption allegations and to recommend prima facie cases to the Prosecutor-General or to the Special Supreme Court for Political Offi ce Holders for prosecution. y If new found wealth of state offi cials cannot be explained, NCCC has the power to suggest the court to confi scate it. Assets Examination Committee (AEC) y Authorised to freeze a person’s assets when there is evidence supporting that the person has engaged in corrupt practices. Anti-Money Laundering Offi ce (AMLO) y Investigates cases according to the Anti-Money Laundering Act of 1999, Section 3. Offi ce of the Auditor General (OAG) y Carries out Auditors’ duties based on the State Audit Act and supervises state revenues and fi nances. y Makes its reports publicly available. National Anti-Corruption Commission (NACC) y Has the power to investigate and prosecute, including cases involving politicians and state offi cials.

Page 5 forensics matters 5Vietnam

RECENT CASES

Graft scandal Huynh Ngoc Si was accused of taking bribes of up to USD 262,000 in 2003 from a Tokyo-based company in regards to a major infrastructure project. Si was deputy director of Ho Chi Minh City’s transport department at that time and was in charge of major road schemes. Si was originally sentenced to life in prison at a trial but the court decided to reduce Si’s life sentence to 20 years. Prosecutors said his sentence should be reduced because of constant enticements from Pacifi c Consultants International (PCI) that he should take the money in order to win bids for the highway project. He also paid back VND 3 billion (USD 145,000) to the court after the original trial.

Auditors uncovering fi nancial wrongdoings Auditors have uncovered VND 13.774 trillion (USD 706 million) in fi nancial wrongdoings at state organisations in 132 audits in 2010, according to the State Audit Offi ce of Vietnam (‘SAV’). The Offi ce said it would intensify auditing across sectors and fi elds at state levels in 2011. The series of audit further uncovered mismanagement in the Vietnam Oil and Gas Group (‘PVN’), with the group still responsible for unpaid debts of VND 94.388 billion to the state budget. In 2008, the Offi ce conducted 135 audits, uncovering VND13,565 trillion (USD 802.66 million) worth of fi nancial wrongdoing from the state budget. In 2011, SAV carried out 152 audits.

Regulators

Offi ce of the Steering Committee for Anti-Corruption (OSCAC) y Authorised to coordinate, examine and supervise the fi ght against corruption. y Right to suspend deputy ministers and offi cials holding equivalent posts. Government Inspectorate (GI) y Main anti-corruption institution in Vietnam. y Functions as an Ombudsman, receiving citizen complaints and denunciations. It is in charge of investigating cases of corruption. People’s Procuracy y In charge of prosecuting cases of corruption. y Authorised to initiate public prosecution following investigations. y Ensuress implementation of the law by all levels of government, ministries, economic bodies, social organisations, the army and citizens. State Audit of Vietnam (SAV) y The supreme audit institution in Vietnam. y Responsible for certifying the accuracy and legality of the state budget at all levels of government.

Page 6 forensics matters 6Indonesia

RECENT CASES

Citibank manager embezzlement

Melinda Dee, a former Citibank senior manager is said to have embezzled more than USD 5 million from the bank’s premium clients. Melinda, 49, ordered 117 transfers each worth up to IDR 2 billion (USD 223,000) from her Citigold clients’ accounts to her or acquaintances’ accounts between 2007 and 2011 for purchases including Ferrari, Porsche, Mercedes and Hummer cars, as well as apartments and houses, prosecutors said. Dee, who is being charged under the 2008 Law on Money Laundering, and giving false banking transaction data, faces up to 15 years in prison if found guilty.

Ex-Minister in Graft case Former social affairs minister Bachtiar Chamsyah was charged with bypassing the tender process and involving the procurement of cows from Australia. This resulted in a total loss of IDR 36.6 billion (USD 3.98 million). Bachtiar was sentenced to one year and eight months and also ordered he pay a IDR 50 million (about USD 5,435) fi ne, or spend an additional three months in jail.

Regulators

The Corruption Eradication Commission (KPK) y Main public anti-corruption institution. y Collects asset declarations from heads of state and government and oversights the regulations on gifts and hospitality. National Ombudsman Commission (ORI) y Receives reports and can initiate investigations of irregularities in the public sector. Auditor General (BPK) y Supreme audit institution. y Initiates investigations proactively and publishes reports on its website. Indonesian Financial Transaction Report and Analysis Centre (PPATK) y Prevents and eradicates money laundering in Indonesia. y Receives and analyses suspicious transaction reports, cash transaction reports and other information. y Distributes the analysed reports to law enforcement agencies. Extractive Industries Transparency Initiative (EITI) y Aims to publicise and account for revenues and expenses that come from extractive industries, such as oil, mining and other extractive resource industries.

Page 7 forensics matters 7Malaysia

RECENT CASES

Second ex-minister charged with cheating

Former transport minister Chan Kong Choy was charged on three counts of cheating in relation to establishment of a trade zone project. Under Section 417 of the Penal Code, Chan was charged with deceiving then Prime Minister Datuk Seri Abdullah Ahmad Badawi at his offi ce into agreeing to approve Kuala Dimensi Sdn Bhd as the turnkey developer of the Transshipment Hub project at the Pulau Indah Free Zone and subsequent additional development works, on three occasions. A 1,000-acre (405-hectare) commercial and industrial project, the Port Klang Free Zone was initially estimated to cost MYR 1.82 billion (USD 579 million), but it is now expected to balloon to MYR 12.5 billion (USD 3.97 billion). Chan faces fi ve years in jail of each of the three charges if found guilty.

Immigration offi cers charged with graft Eight immigration offi cers were charged for obtaining bribes of more than MYR 100,000 (USD 31,786) to allow Indonesian immigrants into the country. The offi cers each face imprisonment of not more than 20 years and a fi ne of not less than fi ve times the amount of the bribe or MYR 10,000 (USD 3,179), whichever is higher.

Regulators

Malaysian Anti-Corruption Commission (MACC) y Government anti-corruption agency that investigates and prosecutes corruption in the public and private sectors. Parliamentary Select Committee on Integrity (PSCI) y Inquires into cases of corruption and abuse of power. y Has no authority to investigate. Auditor General (AG) y Required to submit reports on audit of the public accounts, activities of the Federal Government Ministries, Departments and Agencies to the King (Yang Di Pertuan Agong).

Page 8 forensics matters 8Japan

RECENT CASES

Japanese Road Construction in Viet Nam – a successful use of the Unfair Competition Prevention Law

In January 2009, Japanese prosecutors were successful in gaining convictions against Pacifi c Consultants International (PCI) executives for their role in the payment of USD 820,000 of bribes to the Director of Ho Chi Minh City’s Public Management Unit, Huynh Ngoc Si. The prosecutors claimed that the bribes may have amounted to as much as USD 2.43 million. The bribes were made by PCI to secure approximately USD 25 million of road construction contracts for PCI. The PCI executives were sentenced to suspended prison terms of between 1.5 to two years and PCI was fi ned approximately USD 700,000. This case prompted the Japanese government to pressure the Vietnamese Government to curb bribery. The Japanese government suspended all Overseas Development Assistance to Vietnam whilst a joint anti-corruption investigation was conducted and the Vietnamese offi cials involved in the PCI corruption scandal were detained.

Regulators

The Japan Financial Intelligence Center (JAFIC) y Principal agency for preventing money laundering and terrorist fi nancing. The Japan Fair Trade Commission (JFTC) y Enforces Japan’s Antimonopoly Act in order to maintain a fair and free competition in the market. The National Public Service Ethics Board y Polices public servants suspected of violating the National Public Service Ethics Act. The Board of Audit of Japan y Audits accounts of corporations when the Japanese government is the owner of 50% or more of the corporation’s shares.

Page 9 forensics matters 9India

RECENT CASES

Indian MP Amar Singh questioned over vote buying

Amar Singh is accused of offering to bribe opposition MPs to abstain from the vote. Mr Singh’s former aide Sanjeev Saxena was arrested. Mr Singh is a member of, the upper house of the Indian parliament. The opposition claimed that a news channel had secretly recorded the alleged bribe taking. The channel handed over the tapes to parliament Speaker Somnath Chatterjee for investigation.

Ex-India Telecom Minster charged with corruption India’s Central Bureau of Investigation has charged former federal minister Dayanidhi Maran with criminal conspiracy, corruption and bribery. It was alleged that he helped rig grants for telecom licenses when he was telecom minister. The charges carry a maximum jail term of fi ve years, along with a fi ne.

Regulators

Central Bureau of Investigation (CBI) y Has the power to investigate cases of alleged corruption in all branches of the central government, ministries, public sector entities and the Union Territories. Central Vigilance Commission (CVC) y Undertakes inquiries or investigations of transactions involving certain categories of public servants and has supervisory powers over the Central Bureau of Investigation. Offi ce of the Comptroller & Auditor General (C&AG) y The supreme audit authority.

Page 10 forensics matters 10Australia

RECENT CASES

Securency bribery case

The Australian Federal Police has charged two Reserve Bank of Australia subsidiaries, Securency and Note Printing Australia, with offences under the Criminal Code Amendment Act: Bribery of Foreign Public Officials. The AFP also arrested and charged six of their former executives in a series of dawn raids. The charges relate to a scheme in which the executives paid bribes to senior politicians and officials across Asia in exchange for banknote printing contracts between 1999 and 2005. The charges against the individuals carry a maximum penalty of 10 years imprisonment and/or a fine of AUD 1.1 million. The charges against the two companies carry a maximum fine of AUD 330,000 (USD 340,000) per offence.

Bribery charges to falsify test results at Curtin University A former Curtin University employee, Kok Keith Low, was charged with 59 bribery offences. He was employed as an administrative support officer at Curtin University’s English Language Centre which administered tests for the International English Testing System. He received AUD 25,000 (USD 26,000) in total for accessing the centre’s computer system to change test results for students who had failed the test. Low is to be imprisoned for two years and he is eligible for parole after 12 months.

Regulators

Australian Commission for Law Enforcement Integrity yy Responsible for preventing, detecting and investigating serious and systemic corruption issues in the Australian Crime Commission and the Australian Federal Police. Australian Crime Commission (ACC) yy Responsible for collecting intelligence on serious and organised crime and undertaking criminal investigations with other law enforcement and government agencies. Australian Securities and Investment Commission (ASIC) yy Enforces company and financial services laws to protect consumers, investors and creditors. Australian Securities Exchange (ASX) yy Provides markets with trading securities. Australian Competition and Consumer Commission (ACCC) yy Responsible for administering the Trade Practices Act. AUSTRAC yy Anti-money laundering and counter-terrorism financing regulator.

Page 11 forensics matters 11United Kingdom

RECENT CASES

Aluminium Bahrain bribery case

Victor Dahdaleh, a Canadian billionaire based in the United Kingdom, is charged with bribing offi cials at Bahrain’s state-owned aluminium manufacturer, Aluminium Bahrain BSC (‘Alba’). The U.K.’s Serious Fraud Offi ce stated that Dahdaleh faces corruption charges for shipments of alumina from Australia to Bahrain between 2001 and 2005. Dahdaleh was alleged to have directed corrupt offi cials to funnel funds to companies controlled by him or his associates, AA Alumina & Chemicals Ltd. He was charged with conspiracy, corruption, and money laundering. Dahdaleh had his bail set at GBP 10 million (USD 15.35 million) plus a surety of GBP 1.4 million (USD 2.2 million) guaranteed by a third party, before a successful appeal of his bail terms in November 2011. Another arrest by the U.K.’s authorities in the same case involved the former CEO of Alba, Bruce Allan Hall. He has been extradited from Australia and also charged with conspiracy, corruption, and money laundering.

Regulators

Serious Organised Crime Agency (SOCA) y Exercises the Proceeds of Crime Act 2002 (PoCA) and Serious Organised Crime and Police Act 2005 (SOCPA) to prevent offenders from laundering profi ts of their crimes. The Serious Fraud Offi ce (SFO) y Investigates and prosecutes serious and complex fraud so as to deter fraud and maintain confi dence in the probity of business and fi nancial services in the United Kingdom. Committee on Standards in Public Life y Examines current concerns about the standards of conduct of all public offi cials, including arrangements relating to fi nancial and commercial activities, to ensure the highest standards of propriety in public life. UK Treasury y The Treasury produces an annual analysis of reported fraud in Government Departments together with anti-fraud guidance annually. UK Financial Services Authority (FSA) y Regulates the fi nancial services industry with the aim of maintaining market confi dence, promoting public understanding of the fi nancial system, the protection of consumers and fi ghting fi nancial crime.

Page 12 forensics matters 12United States of America

RECENT CASES

Johnson & Johnson bribery case

Johnson & Johnson (‘J&J’) was accused of bribing government- paid doctors and health offi cials in Europe to encourage them to use J&J products. Between 1998 and 2006, the bribes had helped J&J make USD 24 million in profi ts in Greece. In addition, J&J also made illegal payments to Iraqi offi cials to win contracts under the U.N. oil-for-food program before the US invasion of Iraq. The company agreed to pay USD 70 million to settle charges brought by the Securities and Exchange Commission (‘SEC’) and Department of Justice. It was reported that the fi ne was reduced by USD 17 million by the federal prosecutors, in exchange for information on J&J’s competitors’ transgressions. Months later, another drug maker fi rm, Pfi zer Inc settled to pay USD 60 million to resolve U.S. government probes into the company’s bribes to win business overseas.

FCPA violation by Deutsche Telekom AG The SEC stated that Deutsche Telekom and its 60 percent-owned Magyar Telekom unit arranged payment of EUR 12.2 million (USD 15.8 million) to government offi cials in Macedonia and Montenegro between 2005 and 2006 to win business and shut out competition in the telecom industry. Deutsche Telekom AG is also charged with books and records and internal controls violations of the Foreign Corrupt Practices Act (FCPA). The SEC also fi led separate civil charges against three former Magyar executives: chief executive Elek Straub, director of central strategic organisation Andras Balogh, and director of business development and acquisitions Tamas Morvai, who used sham contracts to funnel millions of dollars in corrupt payments to those foreign offi cials. The settlements include USD 64 million of criminal penalties assessed by the Justice Department and a USD 31.2 million civil penalty imposed by the SEC. The Justice Department also agreed not to prosecute both companies if they comply with the law over the next two years. Both companies also agreed to improve compliance programmes.

Regulators

US Financial Crimes Enforcement Network (FinCEN) y Collates, analyses and disseminates information on fi nancial crimes. Financial Industry Regulatory Authority (FINRA) y Regulator for all securities fi rms doing business in the United States. y Aims to protect America’s investors by ensuring that the securities industry operates fairly and honestly. United States Department of Justice (DOJ) y Responsible for all criminal enforcements and civil enforcements of the anti-bribery provisions relating to domestic concerns and foreign companies. United States Securities and Exchange Commission (SEC) y A federal agency that is responsible for enforcing the federal securities laws and regulating the securities industry, the nation’s stock and options exchanges, and other electronic securities markets. y Responsible for civil enforcement of the anti-bribery provisions with respect to issuers.

Page 13 forensics matters

About the authors

Matthew is based in our Singapore office and leads our Asia-Pacific forensic practice. He is responsible for conducting protracted and complex investigations covering issues including fraud, corruption (local and international), asset tracing, AML and related factual issues on behalf of our clients. Matthew previously worked for ten years in the investigations and forensic practice of a ‘big 4’ accounting firm. His experience includes time living and working in Singapore, Indonesia, Hong Kong and China. He also has experience conducting investigations in most Asian countries including, Vietnam, Thailand, Japan, Korea, Philippines, Malaysia, Sri Lanka and India, as well as work in Europe and the Americas. Prior to this Matthew spent 11 years in the NSW Police force in positions ranging from investigator to senior criminal prosecutor. Matthew Fleming Partner Singapore Tel: +65 6593 9363 [email protected]

Mee Yoon is a manager in our Singapore office forensic practice and joined the team in June 2009. Mee Yoon’s experience includes disputes, forensic accounting, asset tracing, fraud and financial investigations and she has 16 years’ experience in the finance and accounting departments of financial institutions. Mee Yoon previously was an accountant at Refco (S) Pte Ltd and Refco Investment Services Pte Ltd (both in Liquidation), a FX Derivative Trading business. Mee Yoon is fluent in English, Bahasa Malaysia and Mandarin.

Mee Yoon Wong Manager Singapore Tel: +65 6593 9330 [email protected]

This publication, and the information contained therein, is prepared by KordaMentha Forensics Partners and staff. It is of a general nature and is not intended to address the circumstances of any particular individual or entity. It does not constitute advice, legal or otherwise, and should not be relied on as such. Professional advice should be sought prior to actions being taken on any of the information. The authors note that much of the material presented was originally prepared by others and this publication provides a summary of that material and the personal opinions of the authors. Limited liability under a scheme approved under Professional Standards Legislation.

Page 14 forensics matters

KordaMentha Forensic

We have over 50 specialised forensic team members allowing us to offer a comprehensive forensic response to your needs. With team members located across Australia and Singapore, and through our co-operation with AlixPartners, we provide a seamless global response. Our team features individuals with diverse backgrounds in accounting, audit, consulting, corporate regulation, corporate compliance, information technology and law enforcement. Whenever factual, accounting, financial, regulatory or eDiscovery problems arise, we identify the relevant issues to deliver accurate and objective solutions. We provide services in the following areas:

Dispute analysis Forensic technology Corruption and fraud risk „„ Independent accountancy „„ Computer forensics management expert witness „„ eDiscovery „„ Development of anti-corruption „„ Consulting accountancy expert risk management and „„ Experts pursuant to dispute Investigations compliance frameworks resolution clauses „„ Development of anti-fraud „„ Court-appointed referee „„ Fraud and accounting programs and controls manipulation investigations „„ Fraud, corruption and ethics „„ Employee and vendor awareness training Data analytics misconduct investigations „„ Suspicious activity analysis „„ Foreign bribery and corruption „„ Data exploration investigations „„ Process optimisation „„ Regulatory investigations „„ Financial loss recovery „„ Investigation review and training

Contacts Melbourne Perth

Owain Stone Robert Cockerell Jarrod Baker Partner Executive Director Director +61 3 8623 3410 + 61 3 8623 3355 +61 8 9220 9330 [email protected] [email protected] [email protected] Sydney

Andrew Ross Richard Bennison Nigel Carson John Temple-Cole Partner Partner Partner Partner +61 2 8257 3051 +61 2 8257 3040 +61 2 8257 3080 +61 2 8257 3077 [email protected] [email protected] [email protected] [email protected]

Andre Menezes Executive Director +61 2 8257 3023 [email protected] Brisbane Singapore

Brian Wood David Van Homrigh Matthew Fleming Lily Yap Partner Partner Partner Director +61 7 3225 4993 +61 7 3225 4992 +65 6593 9363 +65 6593 9329 [email protected] [email protected] [email protected] [email protected]

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