International Trade Professional Malpractice Securities

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U.S. Auditors’ Role in Identifying Related Party Transactions When Conducting Audits of Chinese RTO Issuers

When auditing a Chinese RTO (reverse takeover) issuer, it is the U.S. auditors’ task to educate the Chinese client regarding both the meaning of the term "related parties," and the disclosure requirements under U.S. GAAP with...more

Chinese RTO Issuers' Audits and U.S. CPA Firms' Auditor Liability Exposure

This article reviews the basics of Chinese reverse takeover (RTO) companies, and of auditors’ responsibilities for the financial statements of foreign subsidiaries examined by other auditors. Some auditors may find themselves...more

The Sarbanes-Oxley Act of 2002

This is a memo that I wrote as part of a practicum/internship component of a study-abroad program that I attended in Santiago, Chile during the summer of 2008. It provides a general overview of the Sarbanes-Oxley Act, as...more

Wining and Dining Foreign Officials: What's OK and What's a Crime

"In December 2007, Lucent Technologies Inc. secured a non-prosecution agreement from the Department of Justice (DOJ) and settled an enforcement action with the SEC for conduct related to travel and entertainment expenses...more

Wining and Dining Foreign Officials: What's OK and What's a Crime

"In December 2007, Lucent Technologies Inc. secured a non-prosecution agreement from the Department of Justice (DOJ) and settled an enforcement action with the SEC for conduct related to travel and entertainment expenses...more

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