Jim BarrattCPA, CFF, CCEP

Jim brings more than 30 years of financial, accounting and investigative expertise in internal investigations, U.S. Securities and Exchange Commission (SEC) and U.S. Department of Justice (DoJ) enforcement proceedings, accountant’s malpractice, anti-bribery and corruption matters, internal controls and financial reporting issues.

Jim has the proven ability to quickly get up to speed on critical issues and company operations, effectively gather the most relevant information from people and data, draw upon his varied experience to provide a full and balanced perspective for proposed solutions, and design and implement effective remediation as needed.

Mr. Barratt has led numerous forensic accounting investigations involving complex accounting issues and financial fraud. He has assisted counsel in communicating the findings of those investigations to audit committees, SEC staff and committees of U.S. Congress. Notably, he led a team of forensic accountants in a nine-month investigation of accounting and reporting issues at Freddie Mac, a Fortune 50 company, and performed forensic accounting work on behalf of the Lehman Brothers Holdings bankruptcy estate. He has also consulted on matters involving employee embezzlement, alleged violations of the Foreign Corrupt Practices Act (FCPA), SEC enforcement actions and financial restatements of large public companies. He has served as an interim Chief Compliance Officer for a global company facing FCPA violations and has assisted DoJ appointed Independent Monitors for several companies as part of a prosecution agreement. He has served as a Deputy Director of Internal Audit for a global technology company. Mr. Barratt provides profit disgorgement and inability to pay analyses as part of government settlements.

He is a Certified Public Accountant, Certified in Financial Forensics and a Certified Compliance and Ethics Professional. Mr. Barratt is the past Chairman and a Trustee of the SEC Historical Society, a member of the Association of Securities and Exchange Commission Alumni, the American Institute of Certified Public Accountants and the Society of Corporate Compliance and Ethics, Ethics & Compliance Initiative, Leadership Greater Washington, Class of 2012, and a member of the International Association of Independent Corporate Monitors. He is included in the 2023, 2024 and 2025 Who’s Who Legal (Lexology) as a Thought Leader, Investigations, Forensic Accounting.

Geographic Experience

Canada, Mexico, Brazil, China, Japan, Korea, Singapore, Thailand, Australia, India, United Kingdom, Italy, Germany, France, United Arab Emirates, Kingdom of Saudi Arabia, Nigeria

Areas of Services

Forensic Accounting, Internal Investigations, SEC Enforcement Matters, Accounting and Compliance Issues, FCPA Issues, Corporate Compliance, Independent Monitor Work, Bankruptcy Issues, Internal Controls, Books and Records, Accounting Restatement, Chief Compliance Officer, Whistleblower Complaints, Fraud Investigations, Wells Submissions, Profit Disgorgement Analyses, Internal Audit, Ability to Pay Analyses.

Expert Witness Services

Forensic Accounting, Fraud Investigations, SEC Enforcement, Anti-Bribery & Corruption

Education & Certification

B.A., Business Economics, University of California, Santa Barbara
Certified Public Accountant
Certified in Financial Forensics
Certified Compliance & Ethics Professional

Associations

Trustee of the SEC Historical Society
Member of the Association of Securities and Exchange Commission Alumni
Member of the American Institute of Certified Public Accountants
Leadership Greater Washington, Class of 2012
Member of the International Association of Independent Corporate Monitors