Sook Lee

Sook J. Lee brings more than 20 years of experience in forensic accounting, fraud and financial investigations, complex commercial litigation, economic damages, and tax controversy matters. She serves as a forensic accountant, damages expert, accounting expert, and expert witness and regularly assists outside counsel, in-house legal teams, boards of directors, government agencies, court-appointed fiduciaries, and corporate management in high-stakes disputes and investigations. 

Sook has extensive experience supporting counsel in white-collar defense, government and regulatory investigations, and internal investigations, including matters involving the U.S. Department of Justice (DOJ), Securities and Exchange Commission (SEC), grand jury subpoenas, False Claims Act and qui tam allegations, financial statement and accounting fraud, asset misappropriation, embezzlement, revenue recognition, internal controls, and allegations of financial misconduct. Her work includes forensic reconstruction of books and records, tracing and analysis of funds, evaluation of accounting irregularities, analysis of large financial datasets, assessment of internal controls, and quantification of potential financial exposure.

Her investigative experience includes advising a DOJ-appointed monitor in connection with a global investment bank’s market-manipulation plea agreement, conducting an independent accounting fraud investigation and presenting findings to the SEC, assisting a company with responding to a DOJ grand jury subpoena, and serving as a financial advisor to a federal court-appointed receiver in an SEC enforcement matter involving more than $300 million of assets under management. She has also led forensic accounting work in DOJ investigations involving False Claims Act and Anti-Kickback Act allegations.

Sook also has significant experience as an economic damages and financial expert in federal and state court litigation and domestic and international arbitration. She analyzes and quantifies lost profits, lost revenues, lost compensation, business interruption losses, contractual damages, mitigation, business value, and other economic damages. Her work frequently involves complex accounting records, financial models, contractual agreements, operational data, and evaluation or rebuttal of opposing expert analyses.

Her recent expert engagements include damages opinions in federal and state court proceedings, American Arbitration Association and JAMS arbitrations, and a London Court of International Arbitration (LCIA) international arbitration. She has submitted expert and rebuttal reports, provided deposition testimony, and testified at trial and arbitration hearings. Her experience includes damages involving technology and fintech products, cryptocurrency, transportation, employment agreements, professional services firms, healthcare, and commercial contracts. 

Sook’s tax controversy experience combines her accounting, forensic, damages, and data-analysis capabilities. She has assisted taxpayers and counsel in disputes involving the IRS and DOJ, Section 199 domestic production activity deductions, accounting methods, transfer pricing, intercompany transactions, customer loyalty programs, cost allocations, employment tax refunds, and other complex tax and accounting issues. Her work has included supporting expert testimony, preparing accounting analyses and expert reports, reviewing large financial datasets, and evaluating the financial impact of proposed IRS adjustments.