Semiconductor inventory GAAP allegations

In a securities class action matter, a Principal now at Brattle was retained to support a former audit partner in assessing GAAP allegations that a semiconductor manufacturer materially overstated the value of its inventory. The matter settled.

Practices

Accounting

Experts Involved

Alison Forman

Principal

More Accounting Work

Assessment of compliance with audit standards in SEC fraud investigation

Arbitration over compliance with auditing standards

Semiconductor inventory GAAP allegations

Financial reporting of a student lender

Analyses Related to PCAOB Audit Investigation

Permanent Court of Arbitration Proceeding

Audit cross review in PCAOB matter

Forensic accounting and examination of due diligence in investor fraud dispute

Forensic accounting in criminal fraud trial

M&A dispute in Latin America

M&A dispute in technology sector

Valuation in accordance with GAAP

Tax accounting in IRS dispute

Managerial and cost accounting

IFRS asset impairment

Forensic accounting related to internal trading records

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Forensic accounting for fiber optics

Disclosure adequacy and information materiality

Auditor liability in accounting firm resignation

Accounting and internal controls

Accounting, internal controls, and damages in an M&A matter