James Rough

Associate Director

Phoenix, AZ +1.602.528.8001

Areas of Expertise

“In the middle of difficulty lies opportunity.” Albert Einstein

James Rough is an Associate Director in Navigant’s Disputes and Investigations practice.  James is an expert in corporate investigations and compliance reviews, fraud and forensic accounting, white collar defense, and complex litigation consulting with an emphasis in healthcare and high-tech companies.  James’ healthcare clients include some of the nation’s largest insurers, hospitals, physician groups, global medical device/implant manufacturers, ambulance providers, and health practice software vendors.  James’ unique combination of formal financial, fraud and forensic training coupled with significant experience in various healthcare industry segments and familiarity with associated transactional, financial and regulatory data sets provides a multi-faceted expert for clients facing internal and external investigation, litigation and compliance needs.

James has led or had significant roles in over a dozen high-profile forensic investigations and compliance reviews domestically as well as in Europe and the Middle East.  He has communicated investigation findings directly to the Securities and Exchange Commission’s (SEC) enforcement personnel and has provided significant support to clients communicating complex issues to various regulatory and enforcement personnel. 

James has also served as a non-testifying subject matter expert to white-collar defense counsel of criminal (DOJ), civil (SEC) and class action proceedings.  He led significant aspects of these multi-year engagements including the preparation and presentation to joint defense counsel of over 100 summary memos, describing complex transactions and event timelines. 

James has also led substantial aspects of public and private company financial statement restatements, including working on site, leveraging client accounting staff where possible, and working in tandem with external auditors in order to facilitate an efficient outcome.  Additionally, he has been engaged by clients to perform historical technical accounting research of over 20 separate accounting standards and/or guidance including revenue recognition, business combination/acquisitions, variable interest entities and accounting for stock options.

B.S., Economics, Magna Cum Laude. Arizona State University
Membership and Activity Information
Treasurer, Board of Directors: Arizona Chapter of Association of Certified Fraud Examiners (2013-2015)
Vice-Chair, Board of Directors: Valley Youth Theatre (2013-2015)
Member, Fundraising Committee: Children's Museum of Phoenix (2013-2014)
Member, Advisory Council: Association of Certified Fraud Examiners (2013)
Society of Corporate Compliance and Ethics (2012)
Arizona Ethics and Compliance Council, Founding Member (2011)
Association of Certified Fraud Examiners (2009)
Arizona Chapter of Certified Fraud Examiners (2009)

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James Rough

Associate Director


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