Amina KHOUNGUI

Amina Khoungui is a Director with twelve years of experience in matters involving fraud and corruption, regulatory litigation and international commercial disputes across Europe, the US, Africa, Latin America and the Middle East.

Amina is an experienced forensic accountant, efficient in combining data analysis tools into financial/ accounting analysis to address complex issues, such as sophisticated accounting schemes and the review of complex cross-border financial flows. Equally as important as her technical skills, Amina knows how to effectively present findings to a non-accountant audience and is appreciated by the law firms with which she collaborates for her didactic approach.

Amina evaluated damages and profits in the context of disgorgement calculations resulting from the prosecution of foreign bribery and corruption allegations. For example, Amina performed intricate disgorgement calculations for a pharmaceutical company and presented complex calculations to the Brazilian authorities for two companies in the context of the Car Wash scandal. This involved putting together various economic, financial and accounting scenarios and anticipating counter-arguments.

Amina also has relevant experience providing expert analyses in the context of international arbitration and disputes. For example, she is currently supporting a party in the presentation of its allegations of corruption to an arbitral tribunal. For example, she supported the accounting contentions of a party in an M&A arbitration, which involved analysing various valuation models. Amina also worked on quantifying damages related to an insurance arbitration case, by building a database of thousands of insurance claims, in support of the legal claims.

Finally, Amina has evaluated seven companies through their compliance DOJ monitorships, including an engineering company in the context of “Dieselgate,” a financial services institution in relation to banking compliance issues and oil and gas and manufacturing industries for FCPA breaches. These compliance reviews took place in US, Europe, Latin America and Africa.

Prior to joining FRA, Amina worked at EY in their Fraud Investigation & Dispute Services practice, where she worked on a large-scale consulting project in Angola and gained experience in public finance monitoring and restructuring. Amina additionally has experience conducting financial audits under IFRS, French and US GAAP.

Amina is a US Certified Public Accountant (CPA). She holds an MBA from ESSEC Business School, a Master’s degree in Law (International Arbitration and Litigation) from the University of Paris-Saclay, and a Bachelor’s degree in Civil Law. Amina is fluent in French, Arabic, English, Spanish and Portuguese.