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GlassRatner's Team

Antonio Pereira

Principal

Areas of Expertise

  • Forensic Accounting
  • Litigation Support
  • Bankruptcy & Restructuring
  • Cross-Border & International
  • Financial Crimes Investigations
  • AML/ATF Investigations & Compliance
  • FCPA Investigations & Compliance
  • Operational Business Matters
  • Mergers & Acquisitions
  • Corporate Finance

Industries

  • Financial Institutions
  • Retail & Distribution
  • Industrial & Consumer
  • Hospitality & Entertainment
  • Real Estate & Construction
  • Insurance & Reinsurance

Prominent Matters

  • Conducted investigations into earnings management schemes involving complex accounting issues related to revenue recognition, expense capitalization, restructuring and purchase accounting reserves, and other accounting devices used to manipulate earnings.
  • Provided expert testimony before an arbitration panel in Bogotá on behalf of a large North American-based telecommunications company.
  • Managed an enterprise-wide AML compliance review and program assessment for a bank under government order.
  • Investigated allegations on behalf of three premier international financial institutions that certain shareholders of a bank in Argentina, Brazil and Uruguay had converted $250 million in securities to cover losses arising from non-performing loans.

Experience

  • 2 Years with GlassRatner
  • 30 Years of Relevant Experience

Education

  • Bachelor in Business Administration- Andres Bello Catholic University

Professional Designations

  • Chartered Accountant

Antonio has 30 years of experience in the Financial Institutions, Retail & Distribution, Industrial & Consumer, Hospitality & Entertainment, Real Estate & Construction and Insurance & Reinsurance Industries. He has a wealth of experience leading complex, high profile, local and cross-border engagements. Prior to joining GlassRatner, Antonio held leadership positions at a "Big 4" accounting firm as Forensic Partner in-charge of Florida and Puerto Rico markets, Co-Chair of their Financial Crimes Investigations practice, and Mentor, Liaison and Oversight for their practices in Latin America and The Caribbean. He has a reputation for providing hands-on advice on financial advisory services for operational, regulatory and legal business matters to drive sustainable change and enhance stakeholder value.

He specializes in providing forensic accounting, litigation support, bankruptcy and restructuring services, mergers and acquisition due diligence & related post-acquisition integration, international arbitration, financial crime investigations and AML / ATF and FCPA compliance and investigations, corporate compliance assessments and deterrence programs, fraud risk management, internal audit projects and assessment of business operational matters, for domestic & international corporations and their legal counsel throughout the United States, Latin America, The Caribbean, Europe and Asia.

He has extensive hands-on experience in assisting corporations in government matters involving Deferred Prosecution Agreements, Cease and desist orders and Memorandum of understanding. He has led numerous investigations and due diligence and/ or provided reports to various governmental agencies such as the DOJ, SEC, OCC, FDIC, FINRA, FRB, Inter-American Development Bank, The World Bank and Government agencies in Argentina, Dominican Republic, Ecuador, Venezuela and Uruguay.

Antonio has worked on numerous financial and compliance investigation assisting clients with AML / ATF and FCPA Compliance taking into account the rules and requirements of the USA Patriot Act, Bank Secrecy Act, Office of Foreign Assets Control, Foreign Account Tax Compliance Act and Foreign Corrupt Practice Act as well as other local and international regulatory requirements and/or standards. He has provided expert testimony in litigation, arbitration, and regulatory proceedings on more than 50 occasions.

Representative engagements on which Antonio has worked include:

  • Conducted investigations into earnings management schemes involving complex accounting issues related to revenue recognition, expense capitalization, restructuring and purchase accounting reserves, and other accounting devices used to manipulate earnings.
  • Conducted complex fraud investigations related to improper conversion of corporate assets, improper bank loans to related parties, kickback schemes, inappropriate expense capitalization, and other employee malfeasance.
  • Conducted post-acquisition dispute investigations involving US GAAP, IAS, management representations, consistency, and reasonableness of the financial statements.
  • Provided expert testimony before an arbitration panel in Bogotá on behalf of a large North American-based telecommunications company. The dispute arose from a complex series of contracts with a Colombian telecommunications company.
  • Investigated allegations on behalf of three premier international financial institutions that certain shareholders of a bank in Argentina, Brazil and Uruguay had converted $250 million in securities to cover losses arising from non-performing loans.
  • Performed a review, on behalf of the International Monetary Fund and the Ecuadorian Government, of the quality of the assets of seven financial institutions in Ecuador (accounting for approximately 70% of the local banking system), particularly, related party loans and transactions.
  • Assisted debtors' counsel, debtors, and creditors' committees in their vulnerability assessment of loan portfolio recovery.
  • Managed an enterprise-wide AML compliance review and program assessment for a bank under government order. The order mandated the engagement of an Independent Consultant to perform extensive testing, developing enhancements, and the implementation/validation of new industry leading risk based program.
  • Retained to assist a premier global financial institution in defending itself against allegations that it had issued certain funds transfers totaling $600 million from its operations in Mexico, Puerto Rico and Colombia to offshore havens in Panama, Grand Cayman, Zurich, and Jersey, allegedly to legitimize the proceeds of narcotics and weapons trafficking.

Antonio is a Chartered Accountant, graduated from the Andres Bello Catholic University with a Bachelor In Business Administration. He is fluent in English, Spanish and Portuguese.

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