Laura Baer, CPA, CFE, CAMS-FCI

Laura Baer has more than 15 years of experience in accounting and litigation consulting services. Ms. Baer specializes in complex forensic accounting and financial fraud investigations. Ms. Baer has extensive experience in conducting forensic accounting assessments in connection with both SEC investigations and internal investigations on behalf of trustees, boards of directors, audit committees and creditors of both public and private companies. She also has experience in matters involving technical accounting and auditing issues, accounting malpractice and bankruptcy related litigation.

Ms. Baer’s specialty includes fact-finding investigations and examinations into matters involving the need to trace the flows of funds among accounts and related entities. Additionally, Ms. Baer has been involved in investigations into internal policy violations including inappropriate travel and entertainment expenses. She has analyzed bank account activity and credit card spending for both private individuals and corporate accounts. Ms. Baer has also participated in investigations regarding financial statement fraud including misrepresentations of non-GAAP financial measures and other accounting estimates by management of public companies. Her investigations have included work in real estate, franchises, cryptocurrency platforms, broker/dealers, investment advisors, financial institutions, pharmacy benefit managers, over-the-counter pharmaceuticals, medical testing providers, nonprofits, logistics providers, private equity firms, oil and gas, power generators, construction, music streaming services and private wealth clients.

In addition to traditional fraud investigations, Ms. Baer has participated on a transaction lookback review at a large institution regarding potential violations of federal and state laws which resulted in large fines. She reviewed transactions in violation of bank policy and federal regulation and drafted memos regarding transaction patterns across customers and accounts.

Ms. Baer has experience in providing expert testimony, in the preparation of expert reports, and in testifying to facts on issues around investigations and fact-finding exercises. Ms. Baer has assisted testifying experts in researching and drafting numerous reports related to banking regulations and U.S. GAAP accounting issues needed in litigation.

Since 2015, Ms. Baer has served as FTI Consulting’s project leader to provide pro bono forensic accounting services to Her Justice, a non-profit that provides free legal and advocacy services to women living in poverty in New York City. Her work has included providing expert reports and testimony related to valuation and tracing of assets for divorce and child support proceedings. Ms. Baer sits on the firm’s internal pro bono advisory committee and develops the relevant policies and procedures to provide consistent work across the firm. Additionally, she has been a member of the Corporate Citizenship team since 2021 and helps facilitate FTI Consulting’s initiative to give back to local communities through event planning. Prior to joining FTI, Ms. Baer gained experience working in-house at a regional bank by performing internal audit work as well as ensuring the bank’s compliance with the Bank Secrecy Act regulations.

Awards & Recognition:

• Commitment to Justice: Legal Team Award, Her Justice (2023)