Harumi Hommo, CPA, CFE, CrFAC – Accounting / Forensic Consultant

Astoria, New York 212-***-**** ad0jle@r.postjobfree.com www.linkedin.com/in/harumi-hommo-a6776448

Profile / Summary

A Certified Public Accountant (CPA) / Certified Fraud Examiner (CFE), with a strong passion for investigative accounting, compliance, and anti-crime fighting. With a “keen eye” and diligence, experienced with examination, review, and analysis of financial data and transaction records, while utilizing the diverse knowledgebase of the real business world for the fact-finding objectives. Capable to conduct in-depth research and effective data search for intelligence activities.

Key focus areas:

Financial/Accounting Analysis

Regulatory Compliance

Internal Controls Evaluation

Compliance Analysis

Anti-Fraud/Corruption/Bribery

Forensic/Investigative Accounting

Risk Assessment

Due Diligence

CPA, CFE, CrFAC

Career Highlights

With 10+ years’ experience in the financial industry, and with 10+ years’ experience in the legal and investigative accounting, now equipped with transferable abilities and skillsets, focusing more on the compliance with laws and regulations and on the fraud risks assessments. Seeking more challenging roles in the areas of forensic and investigative accounting, fraud risk assessments and compliance, and financial/operational audits, as a Certified Public Accountant (CPE), as a Certified Fraud Examiner (CFE), and as a Certified Forensic Accountant (CrFAC).

Experienced of working with law firms to assist attorneys in their investigations concerning the government allegations and/or accusations of corporate misconducts, such as financial frauds, violations of GAAP principles, collusions, corruptions and other illegal transactions, by conducting meticulous and thorough examinations and analyses of documents and records of transactions to identify evidential facts to prove or disprove the government agencies’ accusations (for example, inquiries from DOJ, SEC, OFAC).

Professional Experience

Forensic Accounting & Compliance Consultant, New York: 2003 – 2023

- Forensic and Investigative Support (2010-2023):

Assisted attorneys in their discovery and production processes for the civil and criminal investigation cases, by conducting meticulous examinations, reviews, and analyses of documents and records of transactions of employees within the client corporations or with their third-party suppliers or customers, to identify and determine the relevancy and evidential value of facts found during the review, and to support the law firms’ efforts to prove or disprove the allegations and accusations of the government agencies.

Also, as a forensic accountant, hired by staffing agencies, to be assigned to external projects where I acted as an auditor, conducting financial and operational audits, to ensure accuracy, integrity and compliance of the accounting procedures and financial reporting through examinations and analyses of documents and records, and through observation of employees’ behaviour and activities.

Major Contracts:

TransPerfect Legal Staffing (contracted to work for a law firm) – Compliance & Content Review:

Hired to work with a law firm’s attorneys on the civil/criminal case for the Firm’s corporate client, by reviewing, translating, and examining the compliance or non-compliance of the corporation with the applicable laws, regulations, and guidelines specific to the industry.

Procor Solutions & Consulting (contracted through Robert Half Int’l Staffing) - Forensic Audit:

As a forensic auditor, conducted forensic audit on the billings and supporting documents submitted by the government-contractor (service provider), to ensure the accuracy and compliance with regulatory requirements for the FEMA COVID-relief fundings.

Fronteo USA (a legal data analytic service firm) - Document review engagement for a litigation case on the Breach of Contracts:

Contracted as a document reviewer/analyst to assist the case attorneys from a law firm, who represented a defendant corporate client that was alleged to have breached the terms & conditions of the contract concluded with the third-party vendor/supplier. Reviewed, analyzed, documented the relevant facts found in the voluminous documents and independent information sources, for the discovery procedures.

Winston & Strawn LLP – Cases of financial crimes, corporate misconducts, OFAC SDN list violation, Anti-bribery case (FCPA), and Corruption (“white-collar” crime):

Assisted the attorneys in their investigations and e-discovery & production processes, to support their corporate clients who were subjected to the investigations by the SEC and DOJ on the alleged violations of FCPA (accounting and anti-bribery provisions), and the alleged violation of OFAC sanction rules. Duties included reviewing and analyzing communication documents (such as email communications), corporate reporting documentations, system records, and other data from the clients’ database, in order to identify factual evidence and relevant information, and documenting the relevant findings for a further review by the case attorneys.

FTI Consulting - SEC investigation on alleged Financial Statements Fraud:

Provided auditing and examination support to review, analyse, and determine relevance of documents and accounting records, for the discovery & production support to the case attorneys, in response to the SEC inquiry and investigation of possible violation of GAAP and the 1934 Securities Exchange Act.

Other Contracts - Compliance Documentations on Internal Controls, Code of Ethics Policies:

As a SME in compliance (Code of Ethics, Code of Professional Conducts), engaged to conduct QC review on the internal control policy documentations, Financial Statements Analysis, Risk assessment on the business operations and transactions, and Corporate Governance Programs. Other documentation-related engagements included: translation and review of financial agreements, such as loan agreements and partnership agreements; Review of financial statements for the submission of annual/quarterly shareholders’ reports; Drafting in-house policy documents such as Code of Conduct (Ethics) policies and Privacy Policy.

- Accounting, Audit & Tax Consulting Practice (as a sole practitioner & as a contractor) (2003-2010):

Provided a consultancy in the general accounting/tax, and advisory services to business entities, including supporting CPA firms during tax season, and in special projects such as tax audits. Also providing a consultancy to individuals and small start-ups on the compliance matters, including incorporation, setting-up of accounting systems, accounting treatments of various activities in multi-currency transactions.

Key Contract Projects:

Hired as Interim Assistant Controller by a global insurance and wealth management firm, to oversee the M&A transactions and related accounting closing procedures for an insurance company, conducting various analyses on the financial records, creating summary reports of financial analyses for the reporting purposes, coordinating the final audit with its external auditors, and assisting with the management and external counsels to finalize all the necessary procedures for the completion of the merger.

Hired as Accounting Officer by an international talent agency in New York, to oversee the entire accounting and recording processes and manage the regulatory reporting and filing. Also managed multi-currency transactions, monitoring the currency markets and booking/recording billings and collections of funds from foreign partner agencies.

Senior Compliance Reviewer (at CPA firm): Speer & Fulvio, LLP, New York, NY: 2001-2002

Took ownership of supervising the junior staff, reviewed their works and trained them with the regulatory compliance matters. Participated the firm’s audit engagements for the firm’s business clients. Handled the clients’ tax and accounting issues by corresponding with the regulatory authorities.

Senior Accountant (Tax/Financial Control): The Industrial Bank of Japan, New York: 1999– 2001

Took ownership of Non-Resident Alien (NRA) withholding tax reporting. Conducted the “Know Your Customer (KYC)” analysis through identification and verification documentations, and compliance procedures, including the timely issuance/filing of relevant forms according to the IRC Chapters 61 and 3, among others. Coordinated and conducted the internal audits, as well as the external examination by the authorities.

Additional Career History

Staff Auditor (Financial Business Group) & Tax Accountant: Arthur Andersen LLP (New York, NY)

Financial Market Research Analyst: Daiwa Institute of Research (New York, NY)

Credentials / Education / Training

Certified Public Accountant (CPA, #24088), State of Maryland

Certified Fraud Examiner (CFE, #881047), ACFE

Certified Forensic Accountant (CrFAC, #200194), ABFA

Registered Forensic Investigator (RFI, #200194), ABFA

IRS Certified VITE/TCE Program Volunteer

Master of Science in Accounting, Pace University, Lubin School of Business, New York, NY

Bachelor of Arts in Spanish Studies, Tokyo University of Foreign Studies, Tokyo, Japan

One-year Scholarship to University of Yucatan, City of Merida, Mexico (Sponsored by Japanese Government)

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