Jim Barratt is a Managing Director with Alvarez & Marsal Dispute Analysis & Forensic Services in Washington, D.C. He brings more than 20 years of financial, accounting and investigative expertise in internal investigations, U.S. Securities and Exchange Commission (SEC) enforcement proceedings, accountant's malpractice, FCPA matters, internal controls and financial reporting issues.
Prior to joining A&M, Mr. Barratt was a Senior Managing Director in the Forensic and Litigation Consulting practice of FTI Consulting. Previously, he was an accountant in the Enforcement Division of the SEC in its Washington, D.C. headquarters for six years. Earlier, he spent more than six years as a Manager in the Audit practice and the Dispute Consulting group of a Big Four public accounting firm. Mr. Barratt also served as the Deputy Director of Internal Audit for Computer Sciences Corporation.
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. He has also consulted on matters involving employee embezzlement, alleged violations of the Foreign Corrupt Practices Act, 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.
Mr. Barratt has worked with domestic and international companies ranging from small start-up operations to large public companies on complex matters in need of a complete spectrum of forensic accounting and investigative services. He has supervised teams of accountants to assist counsel in conducting interviews, and presented to boards of directors and government regulatory agencies. He has testified before the U.S. House Committee on Energy and Commerce. As an SEC accountant, he conducted numerous investigations involving securities law violations, financial fraud and accountant's liability. As a former Big Four accountant, he also performed numerous public company audits in multiple industry sectors, and conducted global M&A due diligence activities.
Mr. Barratt earned his bachelor's degree in business economics, with an emphasis in accounting, from University of California, Santa Barbara. He is a Certified Public Accountant (CPA). Mr. Barratt serves on the NASDAQ Listing Qualifications Panel, and is the President and Trustee of the SEC Historical Society. He is a member of the Association of Securities and Exchange Commission Alumni and the American Institute of Certified Public Accountants (AICPA). Mr. Barratt also serves as a member of the Board of Directors of the Council for Court Excellence.
NOTE: Alvarez & Marsal employs CPAs but is not a licensed CPA firm.
