He has over 20 years of experience in providing forensic accounting, regulatory, auditing and consulting services in the financial services industry.
Mr. Kim specializes in investigations and disputes involving complex accounting issues and financial instruments. He has deep expertise in broker-dealer financial reporting and implementation of Sarbanes-Oxley Section 404. In addition, he advises clients in the development and enhancement of anti-fraud programs and controls.
Mr. Kim participated in the Securities Investor Protection Act (SIPA) liquidation of MF Global Inc. where he led a team responsible for the maintenance and reconciliation of the estate’s books and records. He also led numerous fraud investigations, disputes regarding applications of Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS) and Public Company Accounting Oversight Board (PCAOB) standards and served as a non-testifying consultant in a large accounting malpractice case.
Prior to joining A&M, Mr. Kim was a Managing Director with Deloitte Financial Advisory Services LLP in New York. He began his career as an auditor leading financial statement audits prior to joining Deloitte’s Forensic practice. He also served as the fraud specialist on a number of large, public company audit and advisory engagements in the financial services industry.
Mr. Kim earned a bachelor’s degree in accounting from New York University. He is a Certified Public Accountant (CPA) licensed in the states of New York and New Jersey, Certified Fraud Examiner (CFE) and a member of the American Institute of Certified Public Accountants (AICPA).