Miriam N. Rodriguez, CPA
Forensic, Fraud, Corporate Investigations, Litigation Support
Miriam Rodriguez is a CPA with over 10 years in accounting and finance working with clients ranging from entrepreneurial private businesses to public multi-national corporations. Miriam has Big-4 experience, which includes:
- Assisting clients with implementation of internal controls to comply with Section 404 of the Sarbanes Oxley Act.
- Extensive interfacing with regulators, including the Securities and Exchange Commission, responding to regulatory inquiries and preparing financial statement restatements.
- Advising and closely collaborating with senior management to improve internal accounting controls and developing policy and procedures manuals.
- Coordinating audit procedures with accounting departments and audit staff.
- Performing extensive technical accounting research on complex accounting issues to determine proper accounting treatment and presenting findings to regulators, auditors and counsel.
Miriam has a broad range of industry experience with particular expertise in the following:
- Retail/Wholesale Distribution
- Real Estate
Financial Investigations, Fraud & Forensic Accounting
- Assisted with the consolidation and restatement of a Fortune 500 company’s financial statements.
- Lead team responsible for performing accounting analysis and reconstruction of accounting records for over two billion dollars ($2,000,000,000) in unsettled foreign currency transactions for Lehman Brothers related to the 2008 collapse of the firm.
- Led an international investigation into criminal allegations of bribery and corruption perpetrated by representatives of major pharmaceutical company’s Brazilian distributor. Investigation focused on review of Sales & Marketing policies, practices, and expenses related to sale and promotion of high-cost medication which policies and practices were used to obtain fraudulent reimbursements from federal and state health system. Forensic review focused on nature and extent of improper payments as well as regulatory risk and liability implications for pharmaceutical client.
Disputes & Litigation
- Analyzed various opposing expert reports and calculated alternative damages including expectation and equitable indemnity damages for an international breach of contract matter.
- Led audit malpractice matter against big 4 accounting firm for damages of $322 million resulting from a multi-billion dollar financial reporting fraud and accounting restatement.
- Led forensic accounting analysis for litigation dispute between the owners and the management company of a privately owned assisted living facility with total annual revenues of $1.2 billion.
Miriam is a member of:
- American Institute of Certified Public Accountants
- Association of Latino Professionals in Finance and Accounting
- Mexican American Bar Foundation, Trustee
Miriam holds a Bachelor of Arts in Business Administration from Pace University.