EVOLUTION OF FORENSIC ACCOUNTING IN （进化的法务会计）.pdf

EVOLUTION OF FORENSIC ACCOUNTING IN CHINA: WHAT DOES THE FUTURE HOLD? Explore the origins of forensic accounting and the journey it has been on over the last several decades in China and Hong Kong, including where we stand today, what we want the future to hold for us, and most important how we can try to make it happen. CHRIS FORDHAM, CFE Managing Partner – Fraud Investigation Dispute Services, Asia-Pacific Ernst Young Advisory Services Limited Hong Kong During his time working in the forensic accounting area, Chris Fordham has worked on a large number of forensic investigations, fraud, corruption (including the U.S. Foreign Corrupt Practices Act), and anti-money laundering risk consulting assignments, expert witness, and general litigation support engagements, involving the preparation of reports for use in various disputes in both commercial and criminal cases. Fordham has been leading fraud investigation and forensic accounting teams in Hong Kong since 1998. “Association of Certified Fraud Examiners,” “Certified Fraud Examiner,” “CFE,” “ACFE,” and the ACFE Logo are trademarks owned by the Association of Certified Fraud Examiners, Inc. The contents of this paper may not be transmitted, re-published, modified, reproduced, distributed, copied, or sold without the prior consent of the author. ©2012 EVOLUTION OF FORENSIC ACCOUNTING IN CHINA: WHAT DOES THE FUTURE HOLD? NOTES 2012 ACFE Asia-Pacific Fraud Conference ©2012 1