Dr. Chi Cheng is an Associate at The Brattle Group who specializes in accounting and valuation. She has supported clients on matters concerning SEC and DOJ investigations and enforcement actions, tax disputes involving capital structure and transfer pricing, purchase price disputes, and breach of contract disputes. Dr. Cheng has supported experts assessing the adequacy of financial accounting practices and disclosures under GAAP and IFRS and for Internal Controls over Financial Reporting (ICFR). She has also consulted on accounting and disclosure related matters for clients in the energy industry under the FERC and state regulatory settings. Dr. Cheng is a CPA in Massachusetts.