Article | June 30, 2026
FCPA Enforcement: Where the Bribery Actually Happened
FCPA enforcement trends analyzed by geography. Discover where bribery risk is concentrated and how it impacts global compliance, investigations and risk management.
Mr. Gu specialises in forensic accounting, valuation of businesses, and assessment of complex damages in litigation and international arbitration cases.
Singapore
Miao Gu specialises in forensic accounting, valuation of businesses, and assessment of complex damages in litigation and international arbitration cases. He has been appointed as a damages or valuation expert in various expert issues across several industries and has testified in arbitration hearings.
Mr. Gu has had more than ten years of consulting experience in finance and accounting. He has worked on more than fifty disputes involving breach of contract, professional negligence, and shareholder disputes in various industries that include banking, chemicals, food, hospitality, oil & gas, telecoms, and technology before the courts of the Cayman Islands, Singapore, the UK and the US as well as in AIAC, ICC, ICSID, LCIA, and SIAC arbitrations and mediations. He is a native Mandarin speaker with substantial experience dealing with Chinese clients.
Miao graduated from Imperial College London with a 1st Class Honours degree in Physics. He is a chartered accountant, member of the Institute of Chartered Accountants in England and Wales, and an Associate of CIArb.
FCPA Enforcement: Where the Bribery Actually Happened
FCPA enforcement trends analyzed by geography. Discover where bribery risk is concentrated and how it impacts global compliance, investigations and risk management.
Secretariat is pleased to share that 56 of our experts have been recognized in the Lexology Index 2026 Construction report for their outstanding work on complex construction disputes and claims around the world. With 12 experts named as Global Elite Thought Leaders—the report’s most exclusive ranking, achieved by only 5% of listed professionals—Secretariat has earned the No. 1 spot in this category for the second year in a row among more than 750 ranked firms.
Eric Poer, a Managing Director in Secretariat’s Global Investigations & Disputes practice, was retained by the U.S. Securities and Exchange Commission (SEC) to serve as their forensic accounting expert in a high-profile securities fraud dispute.