Matching transformations ( position, rotation and scale) from a right handed Y-up coordinate system like Maya to a left handed Z-up system like Unreal Engine requires swapping the Y and Z values for position and scale. Rotation requires an additional sign flip due to differing conventions on the Z-axis.
https://dev.epicgames.com/community/learning/knowledge-base/x4mk/maya-to-unreal-engine-the-ultimate-coordinate-conversion-cheat-sheet