Jennifer Hull is a managing director in BRG’s Capital Markets Accounting practice, which specializes in matters concerning the regulation of and securities trading by brokers-dealers, investment advisers, hedge funds, insurance companies and banks.
She provides clients with services involving forensic investigations, financial statement analysis, compliance, technical audit and accounting guidance, and damage assessment.
Ms. Hull is a Certified Public Accountant and is Accredited in Business Valuation by the American Institute of Certified Public Accountants. She has audit experience in numerous entities, including trusts, hedge funds, hedge fund administrators, and insurance companies. Ms. Hull is proficient in internal control standards as well as audit standards issued by the AICPA, PCAOB, and IAASB.
Frequent topics of Ms. Hull’s engagements include damage calculations, estimates of fair value, adherence with stated investment objectives, sufficiency of audit procedures and/or audit evidence, adherence with US GAAP, IFRS, or statutory accounting principles (SAP), the calculation of performance fees, achievement of risk transfer, and adequacy of disclosures. Her recent engagements have concerned materiality assessments, allegations of accounting fraud, incentive allocation calculations for hedge funds, external audit procedures, valuation practices at private equity funds, and accounting guidance for insurance companies.
Ms. Hull testified in the defense of an audit partner whose team audited a hedge fund feeder to Bernard L Madoff Investment Securities (BLMIS). Her scope of testimony included assessment of “red flags” that allegedly should have signaled to the audit partner that he should have performed additional audit procedures. Her analysis included review of audit programs, work papers, and conclusions in the context of BLMIS’ alleged investment strategy and available information.
Prior to joining a global consulting firm in 2006, Ms. Hull spent four years working for Aon Captive Services Group (ACSG), which was the largest captive insurance management organization in the world. She was based in the Cayman Islands and was responsible for managing a diverse portfolio of captive insurance companies. Her responsibilities included coordinating and executing insurance and reinsurance agreements, directing and analyzing actuarial reviews, maintaining accounting and corporate records, monitoring regulatory compliance, and adhering to the Cayman Islands guidelines for the prevention and detection of money laundering. Ms. Hull’s responsibilities also included presenting insurance/reinsurance programs, financial statistics, and domicile information at periodic meetings of each insurance company’s board of directors.
Prior to working for ACSG, Ms. Hull spent four years working for Arthur Andersen LLP in Minneapolis and in the Cayman Islands. She assisted with audits required by regulators or financial institutions for clients in various industries.
Areas of Expertise
University of South Dakota
Master of Professional Accountancy