Method notes for counsel, boards, and finance leaders.
Short, sourced explanations of how forensic accounting, damages, tracing, fraud risk, and financial-leadership work is actually done, written to help you scope a matter or a mandate before you engage.
Lost Profits or Lost Business Value? Selecting the Damages Measure in Commercial Disputes
How forensic accountants distinguish lost profits from lost business value, when each applies, and what counsel should gather for a defensible damages claim.
Tracing Commingled Funds: How Forensic Accountants Follow Money Through Mixed Accounts
Methods forensic accountants use to trace funds through commingled accounts: the lowest intermediate balance rule, FIFO, and pro rata attribution.
How a Fraud Risk Assessment Works: Scope, Method, and What Boards Should Expect
The fraud risk assessment process under the COSO and ACFE frameworks: scoping, scheme identification, risk rating, control mapping, and board deliverables.
When to Hire a Fractional CFO: The Signals, the Scope, and How to Structure the Engagement
Signals that a company or nonprofit needs a fractional CFO, how the role differs from interim and controller roles, and how to structure the engagement.
Consulting Expert or Testifying Expert: How the Role Shapes Discovery, Privilege, and Work Product
How consulting and testifying expert roles differ under Rule 26, what each means for discovery and privilege, and how to structure a forensic engagement.
These notes are general professional commentary and not legal advice. Services are provided in support of counsel.