The Brattle Group is distinguished by our credibility and the clarity of our insights, which arise from the stature of our experts, affiliations with leading international academics and industry specialists, and thoughtful, timely, and transparent work. Our clients value our commitment to providing clear, independent results. The Brattle Group’s global team assists clients involved in a wide range of litigation matters. Our experts are well-versed in the anti-manipulation rules of the Securities and Exchange Commission (SEC), Federal Energy Regulatory Commission (FERC), Commodity Futures Trading Commission (CFTC), and Federal Trade Commission (FTC), as well as equivalent rules in place in the European Union.
Ms. Adoria Lim is a Brattle Principal and Certified Public Accountant (CPA) with two decades of experience in accounting and finance at a Big 4 accounting firm, a Fortune 500 publicly-traded company, and as a consultant. She focuses on matters that involve accounting, auditing, finance, and damage issues. Ms. Lim has directed research involving the evaluation of financial accounting and disclosures with regard to GAAP, the evaluation of audit and review procedures with regard to GAAS, the evaluation of the adequacy of ICFR, and the appropriateness of cost accounting allocations. She has also directed research in securities class actions; SEC, DOJ, and PCAOB investigations and enforcement actions.
Dr. Chi Cheng is an Associate at The Brattle Group who specializes in accounting and valuation. She has supported clients on matters concerning SEC and DOJ investigations and enforcement actions, tax disputes involving capital structure and transfer pricing, purchase price disputes, and breach of contract disputes. Dr. Cheng has supported experts assessing the adequacy of financial accounting practices and disclosures under GAAP and IFRS and for Internal Controls over Financial Reporting (ICFR). She has also consulted on accounting and disclosure related matters for clients in the energy industry under the FERC and state regulatory settings. Dr. Cheng is a CPA in Massachusetts.