Sara Putnam is a director in the PwC Forensic Services practice, and is resident in the San Francisco office. She has fourteen years of experience in forensic accounting, fraud examination and financial statement analysis, litigation consulting and post-closing dispute resolution. She specializes in fraud prevention and detection, forensic investigations and complex disputes involving accounting issues. Ms. Putnam has worked on a significant number of large domestic and international corporate investigations and disputes involving issues related to revenue recognition, liabilities and reserves, off balance sheet accounts, the foreign corrupt practices act ("FCPA") and other anti-corruption laws, and stock option accounting. Ms Putnam spent two years in London with the UK firm of PricewaterhouseCoopers where she focused on post-closing dispute resolution and international investigations. Ms. Putnam global experience including leading forensic accounting teams in Egypt, Venezuela, Mexico, Brazil, UK, Germany, Spain, China, Japan and Hong Kong. Ms. Putnam graduated with honors from UC Santa Barbara with a BA in Economics and Accounting and a BA in Communications. Ms. Putnam is a Certified Public Accountant (CPA) in the state of California. She is a member of the American Institute of Certified Public Accountants ("AICPA") and holds the designation of Certified in Financial Forensics. Ms. Putnam is Certified Fraud Examiner (CFE) and is a member of the Association of Certified Fraud Examiners.