Martin Tupila

Martin Tupila has more than 20 years of experience in forensic accounting, specialising in complex cross-border investigations across the Association of Southeast Asian Nations (“ASEAN”) and Greater China. Mr. Tupila supports regulators, liquidators and multinational corporations in high-profile matters, using forensic technology and data analytics to trace transactions, detect misconduct and quantify losses.

Mr. Tupila conducts targeted anti-bribery and corruption reviews under the Foreign Corrupt Practices Act (“FCPA”) and UK Bribery Act with a focus on oil and gas, shipping and third-party intermediary sectors. He advises clients on fraud risk management, corporate governance and internal control frameworks.

Mr. Tupila has acted as an expert witness and single joint expert in litigation and arbitration across Singapore, Hong Kong and Malaysia. His broad experience covers complex accounting issues, including the quantification of losses resulting from fraud, breach of fiduciary duty, breach of contract and business interruption. He has led post-acquisition right-to-audit reviews and assessed procurement, receivables and inventory controls for multinational groups.

Relevant Experience:

• Investigated and identified contributing factors to the SGD3 billion losses accrued by a Singaporean entity, including alleged manipulation of accounting books and records by the company's former management.
• Investigated alleged fraudulent trade finance transactions of a Singaporean entity exceeding SGD1 billion using data analytics and tracing of dissipated funds through bank statements obtained via Norwich Pharmacal Orders.
• Provided expertise on the veracity of the financial statements, hedging practices, board claims and other joint venture costs in an arbitration, as well as testified in a “hot tub” with another party appointed expert and tribunal appointed expert.
• Provided expertise on alleged financial misstatement, fraud and breaches of directors’ fiduciary duties in a Malaysian manufacturing company, resulting in losses exceeding SGD150 million.
• Analyzed the expenditure claimed by the vendor pursuant to its right-to-audit clause following a multinational corporation’s acquisition and the Transition Services Agreement between the parties.