Biography
Florence Duault is a Manager in FRA’s New York’s office. She has in-depth knowledge of various sectors gained throughout eight years of anti-bribery & corruption compliance (ABAC) and due diligence reviews, fraud and misconduct investigations, post-M&A transactions, and audits across Europe, Latin America, Africa, and Asia.
Prior to joining FRA, Florence worked with KPMG Paris' forensic practice, where she participated in investigations into allegations of corruption, misappropriation of assets, harassment, fraud, and other misconduct, and took part in several ABAC compliance and due diligence reviews. She has assisted in the preparation or review of financial statements and litigation support (e.g., Article 1592 of the French Civil Code) for buyers and sellers. Florence has also worked on engagements involving the assessment of damages/loss of profits.
Florence has served as an inspector at the French Anti-Corruption Agency (AFA), participating in comprehensive audits and follow-up reviews of companies’ ABAC frameworks, as well as preliminary assessments and audits of court-ordered compliance remediation plans under French Deferred Prosecution Agreements equivalent (CJIPs).
She has experience auditing corporate and consolidated financial statements under US and French GAAPs, and IAS/IFRS. She has also performed internal process reviews and risk assessments based on Sarbanes-Oxley Act standards.
Florence obtained the French CPA (Diplôme d'expertise comptable) and holds master’s degrees in both accounting and law from the Sorbonne University (Paris-1) and the Paris-X Nanterre University, Ecole des Hautes Etudes en Sciences Sociales (EHESS) & Ecole Normale Supérieure (Ulm).
Awards & Recognition
