Global Investigations Review - The law and practice of international investigations

Emma  Hodges

Emma Hodges

ehodges@forensicrisk.com

Emma Hodges, a Partner at FRA, has over 15 years’ experience conducting multi-jurisdictional forensic accounting reviews and investigations, internal controls reviews, and audits. She has performed in-country assignments across Latin America, Asia, Australia, Europe, Africa, and the Middle East. Over the past 12 years, Emma has also developed significant experience working with companies post-investigation in monitorship scenarios.

Emma has provided forensic accounting support in the context of six different FCPA and fraud related Deferred Prosecution Agreements (DPA) for companies operating in the oil and gas, engineering, aviation and financial services industries. Emma has worked both in support of DOJ-appointed independent compliance monitors and with multinational companies preparing for the compliance reviews of their DOJ-appointed monitor.

Emma has also supported the New York State Department of Financial Services-appointed monitor to an international bank, focusing on anti-money laundering and sanctions compliance, as well as designing and implementing customer account and transactional testing to assess efficacy and strength of the compliance program and controls to prevent future misconduct.

Examples of Emma’s multi-jurisdictional investigations experience include supporting a major engineering company under investigation by US, UK and Swiss authorities into allegations of millions of dollars of corrupt payments, and leading a forensic accounting team during an internal investigation into bribery and corruption allegations surrounding a Middle-East agent and distributor of a US-headquartered company in relation to multi-million dollar equipment sale transactions throughout the CIS.

Emma is a Chartered Accountant with the Institute of Chartered Accountants in Australia, and a Certified Fraud Examiner