Commercial Law & Contracts

Read Securities Law news, alerts, and legal commentary from leading lawyers and law firms:

News & Analysis as of May 21, 2013

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

by Barry Epstein on 8/15/2011

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

VARIOUS LIABILITIES, RELIEFS, DEFENCES AND PROTECTIONS TO THE DIRECTORS OF COMPANIES UNDER INDIAN LAWS

by Devesh Pandey on 6/13/2011

A company is legally separate and distinct from its members. It is ultimately an artificial creation and it acts through its servants or agents. The decisions of a majority of its members in general meetings are regarded as...more

COMMENTS ABOUT SEC V. THOR INDUSTRIES: THE ALLEGATIONS AND THE REMEDIES DAVID TATE ESQ 06092011

by David Tate on 6/9/2011

A summary and discussion about SEC v. Thor Industries, including the allegations, the remedies, who did or did not do what, and improvements that could be made by the SEC and in governance and risk....more

Auditor Malpractice: Five Things Litigators Should Know About Generally Accepted Auditing Standards

by Barry Epstein on 10/25/2010

While erroneous or fraudulent financial reporting can occur even with a well conducted audit, the failure to comply with professional standards will typically make the auditors vulnerable. An understanding of auditing...more

Selecting the Right Independent Accounting Expert

by Barry Epstein on 4/6/2010

Professional accounting designations (CPA, CIA, and CFE) each denote a distinct skill and experience set, and many professionals possess more than one of these qualifications. Selection of the best qualified individuals to...more

Audit Committee Responsibilities & Risk Management

by David Tate on 9/26/2008

Public and private company audit committee responsibilities and risk management....more

The Little Paper About Nonprofit Audit Committees

by David Tate on 9/26/2008

A paper discussing nonprofit audit committee functions and responsibilities....more

Governance Lessons Learned From SEC v. Con-way, Inc.

by David Tate on 8/30/2008

Governance lessons learned from SEC v. Con-way, Inc....more

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