Jennifer Hull

Frequent topics of Ms. Hull’s engagements include damage calculations, estimates of fair value, adherence with stated investment objectives, sufficiency of audit procedures and/or audit evidence, adherence with US Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), or statutory accounting principles (SAP), the calculation of performance fees, achievement of risk transfer, and adequacy of disclosures.

Her recent engagements have concerned materiality assessments, allegations of accounting fraud, incentive allocation calculations for hedge funds, external audit procedures, valuation practices at private equity funds, and accounting standards for insurance companies. Ms. Hull testified in the defense of an audit partner whose team audited a hedge fund feeder to Bernard L Madoff Investment Securities (BLMIS). Her scope of testimony included assessment of “red flags” that allegedly should have signaled to the audit partner that he should have performed additional audit procedures. Her analysis included review of audit programs, work papers, and conclusions in the context of BLMIS’ alleged investment strategy and available information. In another matter, Ms. Hull testified about the accounting for share-based payment arrangements under US GAAP. She also testified about the valuation techniques and data utilized in valuations of early-stage companies.

Prior to joining a global consulting firm in 2006 and moving to BRG in 2012, Ms. Hull spent four years working for Aon Captive Services Group. She was based in the Cayman Islands and was responsible for managing a diverse portfolio of captive insurance companies. Her responsibilities included coordinating and executing insurance and reinsurance agreements, directing and analyzing actuarial reviews, maintaining accounting and corporate records, monitoring regulatory compliance, and adhering to the Cayman Islands guidelines for the prevention and detection of money. Prior to working for Aon, Ms. Hull spent four years working for Arthur Andersen LLP in Minneapolis and in the Cayman Islands. She assisted with audits required by regulators or financial institutions for clients in various industries.