Omar Miranda

Background

About Omar Miranda

Matter types- Internal investigations- SEC investigations- Financial statement misrepresentation- Accounting irregularities- Bribery investigations- Foreign Corrupt Practices Act (FCPA)- Corporate crime - Fraud, embezzlement- Activist investors- False Claims Act (FCA)- Director misconduct- Contentious insolvencySkills- Generally Accepted Accounting Principles (GAAP)- Financial statement analysis- SEC filings- Asset tracing- Interviews- Open-source investigation techniques- Working in Latin America- Audit- Internal controls- ComplianceInternational experience- Bahrain- Colombia- Germany- Guatemala- Mexico- Paraguay- Spain- Switzerland- UK- USASelect matters- Collaborated with counsel on an internal investigation of a joint venture in Paraguay where the partner was sanctioned by the US Department of State. In his role, Omar developed and performed a risk-based investigation focusing on transactions with related parties, PEPs, facilitators, and other high-risk payees. Omar interviewed executives and assisted counsel in a joint report to the board of directors- Performed an investigation into a Latin American media business for alleged improper payments made by the company to secure highly valuable broadcasting rights- Conducted an internal investigation of a multinational company’s subsidiaries in Colombia and Guatemala; performed transactional testing and developed internal control remediation recommendations- Assisted counsel in the internal investigation into an energy company that was in correspondence with the SEC. Analyzed technical accounting policies against US GAAP to review assumptions made by the company in their sales and leaseback, revenue recognition, and stock warrants processes- Assisted an NYSE–listed retail company in the company's internal investigation of accounting irregularities. Omar identified and analyzed fraudulent accounting entries used in “closing the gap” in order to achieve bonus targets- Worked with the external administrators of a large Middle Eastern financial institution in seeking recoveries for creditors, whose aggregate claims exceeded $3.5 billion. The claims stemmed from an analysis of the bank’s loan book, foreign exchange, letters of credit; and joint venture- Assisted the administrators of a failed FTSE 250 oil & gas company in launching claims against former directors and business partners for allegedly causing the business’s demise.