- Senior Managing Director
- Forensic & Litigation Consulting
- T: +1 213 452 6080
- M: +1 213 712 2570
- F: +1 213 689 1220
- 633 W. 5th Street,
- Suite 1600
- Los Angeles, CA, 90071-2027
- United States
- T: +1 213 689 1200
- F: +1 213 689 1220
- B.S., Accounting and Business Administration, California State University, Los Angeles
- American Institute of Certified Public Accountants (AICPA)
- California Society of Certified Public Accountants
- Association of Certified Fraud Examiners
- Financial Investigations
- Forensic Litigation Consulting
- Foreign Corrupt Practices Act (FCPA)
Jean Chow-Callam is a Senior Managing Director in the Forensic & Litigation Consulting segment of FTI Consulting and is based in Los Angeles and San Francisco. Ms. Chow-Callam served as Asia Leader – U.S. Regulatory and Anti-Corruption, based in Hong Kong from 2011 to 2016. Ms. Chow-Callam is a testifying forensic accountant with more than 25 years of professional experience in providing consulting services regarding forensic accounting, auditing, fraud investigations, internal controls, compliance, governance, and other financial statement related matters.
Ms. Chow-Callam specializes in financial investigations and analysis, including with respect to allegations related to corporate governance, fraud/earnings management, Foreign Corrupt Practices Act (“FCPA”), embezzlement issues, accounting process improvements, compliance programs, options backdating, corporate internal investigations, securities litigation, and other white collar crime investigations resulting from the U.S. Generally Accepted Accounting Principles (“GAAP”) and Securities and Exchange Commission (“SEC”) reporting violations. Ms. Chow-Callam has deep experience working on behalf of companies under investigation, for counsel to companies, boards, audit committees, special committees, and for the US Department of Justice (“DOJ”) or Court-appointed monitors.
Ms. Chow-Callam is a leader and liaison in the segment’s Asia and U.S. practice. She speaks, reads, and writes Chinese in business settings, Ms. Chow-Callam has both US and international experience for US and China based private and public companies, and she has conducted and managed engagements in the United States, Europe, Latin America, and Asia.
Ms. Chow-Callam’s sample engagements include: investigated accounting irregularities in inventory for a NASDAQ listed company, leading to restated financial statements to avoid a delisting of the stock; conducted a corporate internal investigation for a technology company regarding financial reporting issues resulting from improper revenue recognition practices; investigated cash management of the U.S. investments and subsidiaries on behalf of a Chinese government-owned entertainment company; post acquisition resolution of a Fortune 500 company’s acquisition of a Hong Kong listed company with primary operation in China; pre-IPO due diligence of a European company with operations in Europe, United States and China; investigated cash payments to foreign government officials for a NYSE listed company for self-reporting to DOJ, and assessed the subsequent impact on financial reporting compliance issues under the SEC reporting guidelines; one of the most complex corruption investigations in history focused on a pharmaceutical company’s operations in China.
Ms. Chow-Callam’s other experience includes: collecting and reconstructing applicable operational records to calculate lost profits to U.S. Customs in reference to the “Buy American Act” violation by a computer distribution company, and preparing the subsequent presentation to the Port Authority for settlement discussions; establishing compliance programs for an international computer company in response to a Department of Defense investigation on whether to debar the client company; tracing assets and cash flow of an investment company.
Prior to joining FTI Consulting, Ms. Chow-Callam provided similar services at PwC, and has held chief financial officer, vice president, chief compliance officer, controller, and other executive positions in industry. She had experience with SEC reporting and management reporting for Fortune 500 companies, and she has built the infrastructure for a U.S. subsidiary of a Chinese company that grew from $15MM to $500MM in 5 years. Ms. Chow-Callam started her career as an auditor at KPMG.
Ms. Chow-Callam has also had extensive experience in operational processes, banking relations, and scalability. She is a frequent speaker on fraud awareness, anti-corruption, and fraud detection/prevention methods. Ms. Chow-Callam has been a speaker at American Bar Association conferences in international investigations and in anti-corruption, as well as at Stanford University’s Directors’ College. She is a board member of OCEAN (“Organization of Chinese-American Entrepreneurs Advisory Network”) and former board member of APWC (“Asian Pacific Women Center”).
Ms. Chow-Callam is bilingual in Chinese. She can also read, write and converse at the executive level in Mandarin/ Putonghua, Cantonese, and Shanghainese.