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Jean Chow-Callam

Jean Chow-Callam

  • Senior Managing Director
  • T: +852 3768 4586
  • F: +852 3012 9664
    • Level 22, The Center
    • 99 Queen's Road Central
    • Central
    • Hong Kong
    • T: +852 3768 4500
    • F: +852 3012 9664

Jean Chow-Callam is a Senior Managing Director in the FTI Consulting Forensic and Litigation Consulting practice and is based in Hong Kong.  She is serving as Asia Leader – U.S. Regulatory and Anti-bribery.  Ms. Chow-Callam is a testifying forensic accountant with over 25 years of professional experience in accounting and financial statement related matters.  She specializes in financial investigations and analysis, including with respect to allegations related to the Foreign Corrupt Practices Act (FCPA), corporate internal investigations, securities litigation, fraud / earnings management investigations, embezzlement issues, options backdating issues, accounting process improvements, compliance programs, and other white collar crime investigations resulting from GAAP / SEC reporting violations.  Ms. Chow-Callam has deep experience working on behalf of companies under investigation, for counsel to companies, boards, audit committees, and special committees, and for DOJ or court-appointed monitors.

Ms. Chow-Callam is a leader and liaison in the segment’s Asia and US practice.  She speaks, reads, and writes in business settings in multiple Chinese dialects, including Mandarin / Putonghua, Cantonese, and Shanghaiese.  Ms. Chow-Callam has both U.S. and international experience for U.S. based private and public companies, and she has conducted and managed engagements in the U.S., Europe, Latin America, and Asia.  Ms. Chow-Callam regularly interprets and analyzes documents and data written in native Chinese, conducts interviews in Chinese dialects, and supervises investigative and forensic accounting teams.

Representative examples of Ms. Chow-Callam’s FCPA engagements include: leading an investigation on cash payments to foreign government officials for a NYSE listed company, and assessing the subsequent impact on financial reporting compliance issues under SEC reporting guidelines; reconstructing accounting records from manual system kept by Chinese joint venture to quantify impact of design fees and commissions paid in relation to SOE customers for a Fortune 500 company; assisting a DOJ monitor in conducting a risk assessment and evaluating a medical device company’s compliance after FCPA violation; coordinating and training the  Internal Audit department of a Fortune 500 company to assess the effectiveness of its FCPA compliance program; and leading other investigations, reviews, and monitorship assignments. 

Ms. Chow-Callam’s other experience includes: investigating accounting irregularities in inventory for a NASDAQ listed company, leading to restated financial statements to avoid a delisting; collecting and reconstructing applicable operational records to calculate lost profits to U.S. Customs in reference to the “Buy American Act” violation on behalf of a computer distribution company, and preparing the subsequent presentation to the Port Authority for settlement discussions; establishing compliance programs for an international computer company in response to a Department of Defense investigation on whether to debar client company.

Prior to becoming a forensic accountant, Ms. Chow-Callam held various financial executive positions at Fortune 500 companies, public accounting firms, growing technology companies, financial services companies, and Internet companies.  She has also had extensive experience in operational processes, banking relations, and scalability. Ms. Chow-Callam is a frequent speaker on fraud awareness and fraud detection / prevention methods.  She is a board member of OCEAN (Organization of Chinese-American Entrepreneurs Advisory Network) and former board member of APWC (Asian Pacific Women Center).

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