About Christine Beliveau

Christine Beliveau is the co-director of Morrison & Foerster’s Forensic Accounting Services Group and specializes in providing assistance with internal and U.S. Securities and Exchange Commission (SEC) investigations, cases involving the securities law, and other disputes involving accounting issues. She is a Certified Public Accountant and a Chartered Professional Accountant, and she is certified in financial forensics by the American Institute of Certified Public Accountants (CPA).

Christine has conducted or assisted in more than 20 internal investigations for public companies and their directors, including investigations in Japan, China, and the Philippines. In these matters, she interacted with the companies’ external auditors and presented to the SEC. She has aided public companies through multiyear restatements and provided guidance on complex accounting matters. In these matters, she interfaced with the companies’ external auditors.

Typical issues Christine dealt with in the above matters included revenue recognition, excess and obsolete inventory, and the adequacy of reserves and accruals. She has investigated allegations of accounting fraud, employee theft through embezzlement, bribery, and fraud in travel and entertainment expense reporting. In addition, Christine provides assistance and guidance regarding generally accepted accounting principles, audit standards, and internal controls. She is recognized as a consulting expert by Who’s Who Legal 2017 in the “Forensic & Litigation Consulting, Accountants: Legal Marketplace Analysis” category.

Prior to joining Morrison & Foerster, Christine spent over 20 years performing audit and forensic accounting services. She was a senior managing director at FTI Consulting and LECG, and a managing director at Huron Consulting. Prior to that, she performed financial planning and analysis for Levis Strauss & Co. and was an auditor with KPMG and Arthur Andersen for 10 years. Christine is a member of the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners.

Christine graduated from Concordia University with a Bachelor of Commerce degree and a Graduate Diploma in Accountancy.