Kelly E. Bossard, CPA, CFE

Kelly Bossard is an accounting professional with more than 30 years of experience in auditing, accounting, litigation consulting, forensic accounting and as a regulator. Mr. Bossard co-leads FTI Consulting’s Accountants’ Liability practice and spent five years as an accountant in the Public Company Accounting Oversight Board (“PCAOB”) Division of Enforcement and Investigations.

While at the PCAOB, Mr. Bossard served as the primary accountant on numerous enforcement actions regarding both large and small public accounting firms and their associated persons. This role included reviewing work papers and other documents produced by registered firms; taking testimony of audit personnel; assessing compliance with PCAOB standards; developing case theory and assessing potential defenses; reviewing the discovery record and providing recommendations to the Director of Enforcement; drafting memoranda and orders instituting proceedings; and presenting final recommendations to board members. He also served as a liaison between the inspections and enforcement divisions and assessed numerous tips. In this role, he provided senior staff and board members with recommendations regarding whether additional investigative or enforcement steps were warranted.

Prior to and after his time at the PCAOB, Mr. Bossard has focused on accounting malpractice, litigation consulting, securities litigation and corporate investigative practice areas as a professional with FTI Consulting and Ten Eyck Associates (acquired by FTI Consulting in October 2003). He has been retained in numerous accountants’ liability matters — both by plaintiffs’ and defendants’ counsel — and routinely serves as a testifying or consulting expert in these matters. He has extensive experience analyzing audit and review work papers to assess compliance with relevant auditing standards and generally accepted accounting principles (“GAAP”).

Mr. Bossard also has significant international experience. On multiple occasions, counsel for foreign affiliates of Big 4 accounting firms have retained him to assess compliance with relevant auditing standards and International Financial Reporting Standards (“IFRS”). He works with bilingual FTI Consulting team members who are former external auditors to identify and interpret work papers documented in foreign languages. In these international matters, Mr. Bossard drafted expert reports, participated in meetings with PCAOB and SEC staff and assisted counsel in preparing written submissions.

Mr. Bossard has performed internal corporate investigations, serving as a consulting expert in complex litigation related to accounting and disclosure matters and assisting clients in responding to SEC investigations (unrelated to auditing).