FacultyFaculty/Author Profile

Laureen M. Ryan

Alvarez & Marsal, Global Forensics & Dispute Services LLC
Managing Director
New York, NY, USA


Laureen M. Ryan, CPA, ABV, CDBV, CFE, CIRA
Managing Director, Global Forensic and Dispute Services

Laureen M. Ryan specializes in accounting and forensic investigations, and disputes with complex economic, valuation, solvency and financial issues.

With over 25 years of experience, Ms. Ryan has advised boards, corporations and stakeholders to help resolve high stakes financial, regulatory and legal issues. She has led complex multi-national investigations, including those involving FCPA and Qui Tam issues, and made presentations to the Securities and Exchange Commission, the NYS Banking Department, the U.S. Bankruptcy Court and Corporate Boards. Further, in her fiduciary roles as Responsible Officer, Chapter 11 Trustee and Liquidating Trustee, she conducted investigations, pursued litigation and resolved complex business, accounting and financial matters in the U.S. and abroad.

Ms. Ryan has written numerous expert reports and testified in depositions and in court in cases residing in various U.S. District Courts, Supreme Court of NY, U.S. Court of Federal Claims, State Court in Georgia, Superior Court of New Jersey, County Court in Texas, AAA and J.A.M.S. arbitrations, various
U.S. Bankruptcy Courts, and the ICC International Court of Arbitration in London. Ms. Ryan has also served as a mediator for the Supreme Court of the State of NY.

Ms. Ryan’s testimony and advice has been provided in civil and criminal matters involving issues related to damages/quantum, valuation, solvency, lost profits, financial reporting, regulatory inquiries, financial transactions, accounting reconstruction, GAAS audits, GAAP accounting, fraud allegations, ponzi schemes, FCPA and Qui Tam, asset diversion, accounting irregularities, over-billing and other fictitious billing and loan schemes, post-acquisition disputes, contract provisions, cost allocations, royalties, escheatment, bankruptcy litigation, insurance, loans and securities.

Ms. Ryan has also been involved in many purchases and sales of businesses, divisions, and assets on behalf of management, secured lenders and other creditors. She has also assisted clients in the preparation of business plans, projections and cash flows. In this regard, she has prepared valuation estimates of businesses in a range of industries in connection with fraudulent conveyance actions, preference actions, viability studies, contract disputes, damage quantification, and lending decisions.

In her various fiduciary roles as Responsible Officer, Chapter 11 Trustee and Liquidating Trustee, Ms.  Ryan conducted investigations, pursued litigation and resolved complex business, accounting and financial matters in the U.S. and abroad. Her responsibilities (in and out of court) comprised managing and winding down company operations, asset sales and divestitures, environmental cleanup, pension and retiree assets and obligations, marshaling assets, solvency analyses, reconstructing books and records, insurance recoveries, billions of dollars of asbestos claims and the establishment of a 524(g) trust, other claims processes and analysis and resolving disputes.

Ms. Ryan has also provided expert witness and financial advisory services to various constituents in distressed company situations and Examiners retained in the bankruptcy court to investigate potential causes of action and to determine financial viability.

Ms. Ryan has worked across a broad range of industries, including financial institutions, mutual funds, hedge funds, broker / dealers, mortgage warehousing, structured finance products, sub-prime and Alt-A loans, securities firms, healthcare, cable, media, telecommunications, hospitality, healthcare and medical claims, casino/gaming, restaurants, franchising, auto dealerships, auto parts, insurance, beverages, entertainment, retail, apparel, real estate, insurance, construction, explosives, mining, trucking, railroad, food distribution, publishing, waste management, textiles, television equipment, health and beauty aids, and sporting goods.

Prior to joining A&M, Ms. Ryan was a Senior Managing Director at FTI Consulting providing investigation and disputes services. She was also instrumental in building FTI’s Forensic & Litigation Consulting practice and held various executive leadership positions, including Northeast Regional Leader and Global Expansion Leader. In addition, she worked at an affiliate, Ferrier Hodgson, in Sydney, Australia.

Ms. Ryan began her career with Ernst & Young (E&Y) where she provided audit and advisory services to the New York and London offices. As a member of E&Y’s National Financial Services Office, she targeted acquisitions, monitored the audit risk profile of banks and thrifts, provided accounting, auditing and regulatory advice for the U.S. and abroad, and worked on matters involving allegations of accounting malpractice and fraud.

Ms. Ryan has given lectures on valuation, accounting, fraud, and troubled company topics to bankers, lawyers, and accountants. She has also written articles for the Commercial Lending Review, ABI Newsletter, Bank Accounting & Finance, and The Practical Accountant, and a booklet entitled White Collar Crime: Loss Prevention through Internal Control in Financial Institutions. Examples of other recent publications and presentations include:

  • Expert Witness 2013 - Role of Expert Witnesses in Complex Litigation panelist; Practicing Law Institute (June 2013)
  • Expert Lawyers on Expert Witnesses  - The Persuasiveness of Expert Testimony - Moderator of panel; ABA Section of Litigation Expert Witness Committee (May 2013)
  • Valuation in Fraudulent Transfer Action: The Balance Sheet Test article; Alvarez & Marsal GFD ENewsletter Archives (June 2012)
  • Difficult Provider-Payor Relationships Likely to Grow More Contentious article; Alvarez & Marsal GFD ENewsletter Archives (Nov. 2012)
  • Lost Profits v. Lost Business; Business Valuation Resources (BVR) Webinar, June 2012.

Certifications

Certified Public Accountant

Accredited Business Valuer

Certified Distressed Business Valuer

Certified Fraud Examiner

Certified Insolvency and Restructuring Advisor

Professional Affiliations

American Institute of Certified Public Accountants

Association of Insolvency and Restructuring Advisors

Association of Certified Fraud Examiners

New York State Society of Certified Public Accountants

Founding Member, International Women’s Insolvency & Restructuring Confederation

Junior League

Education

B.S. Accounting & Economics Oswego University



 

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