Laureen Ryan, CIRA, CDBV
Alvarez & Marsal, LLC
- Laureen M. Ryan specializes in accounting / forensic investigations and compliance, 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 also been appointed by various courts, retained by Examiners, and engaged at the request of the NYS Banking Department, U.S. Securities and Exchange Commission (SEC) and the DOJ, to investigate, oversee, monitor and report on various banking and corporate activities, including those related to compliance, financial reporting and internal controls.
- She has led complex multi-national investigations, including those involving FCPA and qui tam allegations, and has presented her findings to the SEC, NYS Banking Department, U.S. Bankruptcy Court, Corporate Boards and other venues and constituents. Further, in her fiduciary roles as Responsible Officer, Chapter 11 Trustee, and Liquidating Trustee of various entities in the U.S. and abroad, she conducted investigations, prepared valuation estimates, pursued litigation and resolved complex business, accounting and financial matters. She recently led the financial advisory team that assisted the Examiner’s investigation in the Caesars Entertainment bankruptcy of over fifteen transactions that took place over more than a five-year period between Debtors, other entities controlled by its parent and the LBO Sponsors. She is currently the lead financial advisor to the Examiner and Chapter 11 Trustee in the Firestar Diamond bankruptcy cases, the Examiner in the Samuels Jewelers case, and the Trustee for the SunEdison Litigation Trust.
- Ms. Ryan has testified, written expert reports, and provided advice in civil and criminal matters in various venues in the U.S., Ontario Superior Court of Justice, and the ICC International Court of Arbitration. The issues related to financial reporting, regulatory inquiries, financial transactions, escheatment, capital compliance, antitrust, accounting reconstruction, GAAS audits, GAAP accounting, fraud allegations, FCPA and Qui Tam issues, Ponzi schemes, asset diversion, accounting irregularities, over-billing and other fictitious billing and loan schemes, post-acquisition disputes, intellectual property, contract provisions, cost allocations, solvency and viability, fraudulent conveyance, preferences, damages, business valuation, bankruptcy litigation, lost profits, insurance, loans and securities. She has also served as a mediator for the Supreme Court of the State of NY.
- 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 & 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 in 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). Professional affiliations include: American Institute of CPAs, N.Y. State Society of CPAs, Association of CFEs, and Association of Insolvency and Restructuring Advisors. She is also a founding member of the International Women’s Insolvency & Restructuring Confederation (IWIRC).