Accounting Law and Audit Law

Unbiased analysis is paramount in forensic accounting.

When allegations of fraud, misconduct, or other illegal acts arise, internal investigations — often led by in-house counsel in coordination with external advisors — play a central role in a company's response.

In this special guest episode of "The Trial Lawyer's Handbook" podcast series, litigation attorney Dan Small interviews Ian Ratner, CEO of GlassRatner and B. Riley Advisory Services.

Nonprofit organizations that sponsor retirement plans such as 401(k) and 403(b) plans are subject to two separate, but related, newly finalized U.S. Department of Labor regulations regarding disclosure of retirement plan fees that will become effective soon: (1) vendor-to-plan disclosure, and (2) plan-to-participant disclosure.

In the nearly seven years since the United States Bankruptcy Code was amended to include a new Chapter 15 to address cross-border insolvencies.

The IRS has finalized regulations (T.D. 9582) regarding whether the order in which a trust or estate distributes income to charity under its governing instrument will be respected for federal income tax purposes.

The GO Alliance, a group of four southeastern law firms working together to assist companies in the regions of Louisiana, Mississippi and Alabama impacted by Hurricane Katrina, has introduced a new web site.

Assume a situation in which Party One in foreign country A asks his local bank to make a payment to the local bank of Party Two in foreign country B. Assume further that this transaction has absolutely nothing to do with the United States.

This article explores some of the special issues that may arise when litigation in the United States requires a party to produce electronic documents located in India. Indian corporations and Indian subsidiaries to U.S. corporations may be unfamiliar with how the discovery process operates in the United States, and the special problems associated with electronic discovery present further challenges.

Many diverse industries are populated by businesses that operate “two-sided platforms.” These businesses serve distinct groups of customers who need each other in some way, and the core business of the two-sided platform is to provide a common (real or virtual) meeting place and to facilitate interactions between members of the two distinct customer groups.

Online advertising has grown rapidly in the last decade. It now accounts for almost a seventh of all advertising spending and contributes to the preponderance of revenues for most websites. It is projected to increase sharply as more consumers spend time online on their personal computers and as additional devices such as mobile phones and televisions are connected to the web.

Few states have deregulated basic telephone service. The underlying rationale seems to be the concern that subsets of the population—e.g., people subscribing only to plain old telephone service (POTS), or those in more rural areas—have no real competitive options and thus would face significantly higher rates.