Adorialim   600x290
Personal Interests

Ms. Adoria Lim is a Certified Public Accountant (CPA) with over 15 years of experience in accounting and finance at a Big 4 accounting firm, a Fortune 500 publicly-traded company, and top-tier and boutique consulting firms. She focuses on cases that involve accounting, auditing, finance, and damages issues.

Ms. Lim has over a decade of litigation experience. She has directed research involving the evaluation of financial accounting and disclosures with regard to Generally Accepted Accounting Principles (GAAP), the evaluation of audit and review procedures with regard to Generally Accepted Auditing Standards (GAAS), the evaluation of the adequacy of internal controls over financial reporting (ICFR), and the appropriateness of cost accounting allocations.

Ms. Lim’s expertise includes the preparation of pro forma and carve-out financial statements, “but for” cost and profit estimates, loss causation and damages analyses, and financial forensic analysis. She has reconstructed financial records, traced transactions through corporate accounting systems, reviewed payment and cash flow information, and determined liquidity and equity positions.

Ms. Lim has supported clients in securities class actions; SEC, DOJ, and PCAOB investigations and enforcement actions; tax disputes with the IRS; alleged auditor and other professional malpractice suits; alleged breach of contract matters; purchase price disputes; and intellectual property disputes. Her clients have included AOL Time Warner, Cisco Systems, Halliburton, LG Philips, Vivendi S.A., and Big 4 accounting firms.

Prior to joining The Brattle Group, Ms. Lim was a principal at Corporate Diligence Specialists LLC, where she performed financial due diligence related to mergers and acquisitions for private equity funds, investors, and lenders. Prior to Corporate Diligence Specialists LLC, Ms. Lim was a principal at Cornerstone Research, where she directed research on behalf of clients involved in complex commercial litigation. She is a CPA in the State of California, a Certified Fraud Examiner, and is also Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA).

Representative Engagements
March 3, 2017
Published in Law360
June 2016
Published in the June 2016 Issue of Financier Worldwide
February 22, 2016
Published on Law360
December 2015
Published in Practice Points, a publication of the ABA’s Securities Litigation Committee
The unaccounted cost of accounting – sounding terms in purchase agreements
December 2015
Published in the December 2015 issue of Financier Worldwide
What Makes Securities Class Actions with Accounting Allegations Different?
Elaine Harwood , Adoria Lim, and Laura Simmons
Published by the American Bar Association

Adoria frequently lectures at universities across the United States. She has been a lecturer at Princeton University, New York University (NYU), University of Southern California (USC), and the University of California, San Diego (UCSD).

She lives in San Francisco, where she was born and raised. She enjoys running, swimming, and spending time with her daughter.