Background
Juan Migone is a Washington D.C. based Partner in the Financial Advisory Services Practice of Resolution Economics LLC. Having served at the Securities and Exchange Commission (SEC) for nearly 20 years, Juan has deep expertise in complex accounting issues and is an expert in reporting and disclosure requirements.
Juan works with clients across a broad range of sectors and industries facing federal securities investigations. He leads teams on complex financial, accounting, compliance, and investigative matters, including identifying, mitigating, and remediating risks across internal controls, potential fraud, whistleblower complaints, Foreign Corrupt Practices Act (FCPA) issues, bribery, and other enforcement and audit matters.
Juan has 25 years of experience serving as an auditor, accountant, regulator, and forensic investigator. For the first five years of his career, Juan worked as an auditor for PricewaterhouseCoopers LLP, where he audited private and public companies across multiple industries in accordance with Generally Accepted Auditing Standards (GAAS). For the next 18 years and 10 months, Juan worked at the SEC in various roles within the Division of Corporation Finance and the Division of Enforcement.
Following his tenure at the SEC and prior to joining Resolution Economics, Juan spent time at a global consulting firm, where he advised on internal investigations, purchase price disputes, audit malpractice matters, and matters involving both the SEC and the U.S. Department of Justice.
Prior to joining Resolution Economics, Juan was one of the Assistant Chief Accountants in the Office of the Chief Accountant within the SEC’s Enforcement Division. As one of the Assistant Chief Accountants, Juan managed investigations related to alleged audit failures as well as Revenue Recognition Accounting, including Channel Stuffing and Pull Forward matters; Non-Generally Accepted Accounting Principles (Non-GAAP) and KPI matters; Related Parties; Environmental, Social and Governance (ESG) issues; Internal Control Over Financial Reporting (ICFR) compliance; Executive Compensation; COVID disclosures; Goodwill and Long Lived Asset Impairments; Deferred Taxes; Money Laundering; Earnings Management; and other forensic accounting matters. He was also responsible for conducting several whistleblower investigations during his time in the Enforcement Division.
Over his nearly 20 years at the SEC, Juan served in a variety of roles, including as a Senior Accountant in the CorpFin Division and, later, the Enforcement Division Financial Reporting and Audit Group (FRAud Group). In his role as a Senior Accountant within the Division of Corporation Finance, Juan oversaw the issuance of SEC Comment Letters and helped manage the Sarbanes Oxley (SOX) program. During this time, he also managed consultations with the Office of the Chief Accountant regarding complex accounting matters. In conjunction with his duties in the Division of Corporation Finance and, throughout his time in the Enforcement Division, Juan assisted with investigations requiring a Spanish speaker. These investigations involved organizations located in Spanish speaking jurisdictions, Foreign Private Issuers, and U.S. registrants with significant operations in Spanish-speaking jurisdictions around the globe.
During his tenure in the SEC’s Enforcement Division, one of Juan’s many responsibilities was to liaise with the Public Company Accounting Oversight Board (PCAOB)’s Enforcement Division on auditor matters, including coordination of investigations. In addition, he conducted investigations into failures in the application of GAAS, including investigations resulting in recommendation of charges to the Commission related to failures in the application of GAAS by both audit firms and audit partners. Additional responsibilities included managing and evaluating undertakings set forth by the Commission related to: (i) quality controls and audit-and-quality-related guidance and policies; (ii) validation plans to test compliance with Commission regulations and PCAOB standards and rules; and (iii) increased auditor training.
During his tenure in the FRAud Group, Juan worked on the creation of predictive data analytics tools and company sweeps for accounting issues using data analytics tools. In addition, Juan was responsible for sourcing enforcement matters for the Division and consulted on complex accounting matters for investigative teams. In conjunction with the aforementioned duties within the FRAud Group, he served as a liaison with the Office of the Whistleblower as well as the PCAOB’s Office of Inspections.
Juan began his career as an accountant in the Big Four. He is a Certified Public Accountant (CPA) in the Commonwealth of Pennsylvania.
Focus Areas
Education
B.S., B.A., Accounting, Robert Morris University, Magna Cum Laude, International Honors
Certified Public Accountant (CPA), Commonwealth of Pennsylvania