Ms. Lehnert has over 30years of experience in forensic accounting, internal controls evaluation, technical accounting and auditing matters. She advises on financial reporting issues specific to insurance and reinsurance companies and has served as a consulting and/or testifying expert on various matters involving insurance (both property casualty and life and health) and reinsurance companies. In addition, she performs assessments of internal control over financial reporting based on the criteria established in the COSO framework and/or plans of remediation across multiple industries, including in connection with forensic accounting investigations and FCPA monitorships.

Prior to joining Ankura, Ms. Lehnert was a managing director in the forensic and litigation services practice at FTI Consulting and a managing director at Veris Consulting. Formerly, Elaine was with the AICPA as a technical manager with responsibility for assisting and managing the activities of the Insurance Companies Committee and its task forces, Relations with Actuaries Committee, and various Accounting Standards Executive Committee task forces. She was also responsible for the development of the audit and accounting guides for insurance companies and was involved in other GAAP standard-setting activities.

Ms. Lehnert earned a BS and an MBA in accounting from Rider University. She is a CPA and is certified in financial forensics from the AICPA and CIMA. She is a member of the Board of Directors of the SIFM and Chair of the Women of SIFM group.