Laureen M. Ryan

Managing Director
Expert in accounting / forensic investigations and disputes with economic, valuation, solvency and financial issues
Testified and wrote expert reports for U.S. Courts, Ontario Superior Court of Justice and ICC International Court of Arbitration
Held fiduciary roles as Chapter 11 Trustee, responsible officer and liquidating trustee
Complex multinational investigations include acting as examiner’s financial advisor for the Caesars Entertainment bankruptcy, including 15 transactions over a five-year period
CPA, Certified Fraud Examiner, Business Valuer (ABV / CDBV) and Certified Insolvency and Restructuring Advisor (CIRA)
New York
@alvarezmarsal
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Laureen M. Ryan is a Managing Director with Alvarez & Marsal Disputes and Investigations in New York. Ms. Ryan specializes in accounting and forensic investigations, and disputes with complex economic, valuation, solvency and financial issues.

With more than 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 and has presented her findings to the Securities and Exchange Commission, the NYS Banking Department and the U.S. Bankruptcy Court. Further, in her fiduciary roles as Responsible Officer, Chapter 11 Trustee and Liquidating Trustee, she conducted investigations, pursued litigation and resolved complex business matters.

She has testified, written expert reports, and provided advice in civil and criminal matters in various venues in the U.S. and the ICC International Court of Arbitration. These matters involved issues related to financial reporting, regulatory inquiries, financial transactions, accounting reconstruction, GAAS audits, GAAP accounting, fraud allegations, post-acquisition disputes, contract provisions, cost allocations, solvency, damages, bankruptcy litigation, valuation, insurance, loans and securities. She has also served as a mediator for the Supreme Court of the State of NY.

Ms. Ryan has worked across a broad range of industries, including financial institutions, telecommunications and entertainment, hospitality, transportation, insurance, food and restaurants, retail, real estate, construction, mining and publishing.

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

She began her career with Ernst & Young (E&Y), where she provided audit and advisory services from the New York and London offices. She was also a member of E&Y’s National Financial Services Office where she 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 earned a bachelor’s degree in accounting and economics from SUNY at Oswego. She is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Accredited Business Valuer (ABV), Certified Distressed Business Valuer (CDBV) and Certified Insolvency and Restructuring Advisor (CIRA). Her professional affiliations include the American Institute of CPAs, New York State Society of CPAs, Association of CFEs, Association of Insolvency and Restructuring Advisors. She is also a founding member of the International Women’s Insolvency & Restructuring Confederation, which has more than 1,200 members around the world.

NOTE: Alvarez & Marsal employs CPAs but is not a licensed CPA firm.

Insights By This Professional

In this issue of Raising the Bar, we present the final installment in a four-part series related to the Caesar’s Entertainment case.
This is the third of a four-part series highlighting some of the key investigation issues and findings of the Examiner’s report. In this edition, we explore the claim that the Debtor’s (CEOC’s) customers were diverted to properties owned by non-Debtors (CGP and CERP) through the customer loyalty program, Total Rewards.
In this edition of Raising the Bar, we explore a portion of one of the related party asset transfers undertaken by Caesars Entertainment Operating Company ("CEOC") in the years leading up to its ultimate bankruptcy filing. This is the second in a four-part series highlighting some of the key investigation issues and findings related to this case.
Caesars Entertainment Operating Company (“CEOC” or the “Debtor”) filed for bankruptcy protection on January 15, 2015. CEOC was a subsidiary of Caesars Entertainment Corp. (“CEC”), a publicly traded company, and owned and managed a number of Caesars’ casino properties.
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Thought Leadership
At Paris Arbitration Week, Alvarez & Marsal (A&M) and DLA Piper hosted a panel of leading experts to discuss how these global shifts are changing the dynamics of arbitration in energy infrastructure disputes.
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