Emmanuel Vignal

Professional background

Emmanuel is the Leader of Deloitte Forensic in China. He helps clients deal with complex issues of fraud, bribery, and regulatory compliance.

He has over 27 years of experience in investigations, anti-bribery/anti-corruption (ABAC) reviews, transactions forensics and litigation support, including 25 years in Hong Kong and Shanghai. Before coming to Asia in 1997, he worked in Paris on investigations, due diligence and statutory audits. He has also given evidence on accounting and valuation issues in court and arbitration proceedings.

During his career, Emmanuel has worked on due diligence projects for private equity investors and corporate buyers. He has also worked on noncontentious matters, including periodic valuations of investee companies for reporting to limited partners.

Qualifications, affiliations, and accomplishments

• Fellow of the Hong Kong Institute of Certified Public Accountants (HKICPA)
• Certified member of the Association of Certified Fraud Examiners (ACFE)
• EDHEC Business School and ICADE

Project experience

• Carried out forensic pre-acquisition due diligences on targets in China, focusing on the ABAC compliance environment, the integrity of books and records, the occurrence of transactions and the existence of business partners.
• Led numerous investigations for MNCs into whistleblower allegations involving fraud, management misconduct and corruption in China and in the Asia Pacific region.
• Conducted investigations into financial statement manipulation (exaggerated financial performance, inflated assets, undisclosed liabilities and undisclosed related party transactions) for listed / pre-IPO companies and their external lawyers.
• Assisted with post-acquisition ABAC reviews as part of the integration process, routine compliance evaluations or the monitoring of business transactions.

Languages

English (fluent), French (fluent), Spanish (fluent)