FacultyFaculty/Author Profile

Jenna O'Brien

Duff & Phelps, LLC

New York, NY, USA

Jenna O’Brien, CPA, CFE, CIRA, is a vice president within Duff & Phelps' Disputes and Investigations practice in New York. Jenna has ten years of experience in the financial services industry with five years focused on forensic accounting matters. Jenna routinely works on various high profile engagements, which include asset tracing analyses, internal investigations, complex securities litigations, financial reporting fraud and the application of Generally Accepted Accounting Principles and Generally Accepted Auditing Standards, auditor negligence claims, accounting reconstruction, and preference and clawback claims.

Jenna joined Duff & Phelps with the acquisition of Kinetic Partners where she was an associate on the Forensic & Dispute Services team. Prior to joining Kinetic Partners, Jenna worked at PricewaterhouseCoopers (PwC) as an auditor in the Asset Management Group.

At PwC, Jenna worked on various fund types including mutual funds, registered investment companies and hedge funds.

Jenna received a B.A. in accounting from The University of Scranton. She is a Certified Public Accountant as well as a Certified Insolvency & Restructuring Advisor. She is an active member of several professional and community organizations, such as the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Association of Insolvency & Restructuring Advisors.

Professional Experience:

  • Highview Point Offshore Ltd. – Retained by a law firm to assist the directors in proving that the offshore hedge funds’ money was not hopelessly commingled with another US based fund that was involved in a Ponzi scheme. Performed a detailed asset tracing analysis to determine the cash inflow and cash outflow of the funds. Traced assets internationally, specifically in the Caribbean and Venezuela, to determine if there were any suspicious or unusual payments to foreign parties. Worked closely with attorneys to provide a daily update on our findings. Prepared an expert report on our findings.
  • Palm Beach Offshore Fund, Ltd. & Lancelot Investors Fund, Ltd. – Both funds were involved in a $3.5 billion dollar Ponzi scheme. We continue to provide assistance with the following forensic accounting activities: asset tracing (including the US, Europe, Spain, and Caribbean) for unusual payments; calculations for preference and claw back actions; cash in/cash out analysis, round tripping analysis, and income and expense allocation. We are providing litigation support to lawyers handling cases against third parties that allegedly wronged the funds, such as, banks, individuals, law firms, corporations and auditor etc.
  • Bear Stearns High-Grade Structured Credit Strategies (Overseas) Ltd. – Liquidation, Bear Stearns High-Grade Structured Credit Strategies Enhanced Leverage (Overseas) Ltd. – Liquidation: These funds were a material and key part of the structure of the infamous Bear Stearns hedge funds that failed in mid-2007 losing approximately US$1.6bn of investor capital. Assisted Joint Official Liquidators with asset recovery and fund wind down.Supported liquidators’ efforts pursuing litigation claims against the auditors of the funds. Prepared a report on our findings and assisted the lawyers in drafting the complaint.
  • Soundview Elite Ltd, et al: - Assisted financial advisor to the Chapter 11 Trustee to perform accounting reconstruction, asset tracing and claims analysis. Reviewed past operations of the funds to determine recovery options.Created a model to account for all cash movements in and out of the funds to determine the past transactions and the location of the remaining assets. Assisted in the transfer of assets into the Fund’s legal ownership.
  • Criminal Case against Hedge Fund Manager – Assisted in the defense of a hedge fund manager. Performed an independent recalculation of the fund’s total return over three years, including simulated returns. Liaised with the FBI and Department of Justice.Assisted counsel with questions for depositions.
  • Arbitration Performed an asset tracing analysis to assist in defending a managing member of an investment manager against allegations of being involved in the improper diversion of company funds.Traced cash movement in over thirty different accounts over a three year period.Reviewed revenue of the funds to assess whether money inflow was revenue or cash movement. Assisted lawyers on drafting subpoenas and assisted with questions for depositions.

Speaking Engagements:

  • Panel Speaker at the National Association of Women Lawyers 11th Annual General Counsel Institute November 2015 – discussing red flags in financial reporting and what GC’s need to know.
  • Financial Statements and Red Flags: What Lawyers need to know – discussing red flags in real case studies. This is an accredited CLE program presented in 2014 through 2017.
  • Understanding the Numbers: Accounting Fundamentals and Financial Concepts for Lawyers - This program is specifically designed for attorneys who want to acquire a nuts and bolts understanding of financial statements and the components that are used to create them. This is an accredited CLE program presented in 2017.

Professional Associations and Affiliations: 

  • American Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners
  • Association of Insolvency & Restructuring Advisors.


  • Certified Public Accountant (CPA)
  • Certified Fraud Examiner (CFE)
  • Certified Insolvency & Restructuring Advisor (CIRA)


  • Bachelor of Arts in Accounting, The University of Scranton, magna cum laude

Areas of Expertise:

  • Financial services and asset management related disputes
  • Fraud Investigations
  • Forensic Accounting
  • White Collar Criminal Fraud
  • Commercial Damage/Lost Profits Analysis
  • Bankruptcy Investigations
  • Investment/Securities Damages

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