Author: Jonathan T. Marks, CPA, CFF, CFE

Board Advisor - Fraud, Ethics, Governance, Global Risk Management, Compliance, Internal Audit, & Anti-Corruption Strategist. Jonathan has 30 years of experience working closely with his clients, their board of directors, audit committees, senior management, internal audit, & law firm on fraud, misconduct, cyber (data breach) & global bribery/corruption (FCPA, UKBA) matters & when appropriate conducting an investigation (10A, cross-border, etc.), performing root cause analysis, developing remedial procedures, & designing or enhancing governance, global risk management, & compliance systems along with internal controls & policies & procedures to mitigate future potential issues. Marks has deep expertise in accounting (GAAP), auditing (GAAS/PCAOB) and SEC matters. He has worked with companies, their auditors, management, & regulators on highly-technical issues. He is also skilled at financial, operational, & regulatory compliance due diligence for mergers, acquisitions, joint ventures, transactions, & third party intermediaries or service providers. Mr. Marks has educated & advised some of the world’s largest companies in these & other areas, which include complex accounting, disclosure, internal control, fraud risk management, operational, & regulatory compliance, SEC reporting, registrations, & compliance with the Securities Act of 1933, the Exchange Act of 1934, the False Claims Act (FCA) the Racketeer Influenced & Corrupt Organizations Act (RICO), the Foreign Corrupt Practices Act (FCPA), the Sarbanes-Oxley Act (SOx), Dodd-Frank Wall Street Reform Act, and the United Kingdom’s Bribery Act (UKBA). Jonathan is a highly-regarded speaker, author, & thought leader in the GRC & fraud space. The views I express are mine and not that of any organization I am affiliated. I attempt to give attribution when appropriate. This publication contains general information only and is based on the experiences and research of the author. The author is not, by means of this publication, rendering business, tax, legal advice, or other professional advice or services. This publication is not a substitute for such legal advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional. The author, his affiliates, and related entities shall not be responsible for any loss sustained by any person or entity that relies on this publication. The Author gives his permission to link, post, distribute, or reference the contents of this Blog for any lawful purpose, provided attribution is made to the author.