Executive Investigations

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Remediation & Restatements Restatement considerations • Public vs. Private company • Stakeholders beyond shareholders, including bank and related covenants • Who prepares the restatement • Starting point for restatement • # of years of presentation © Grant Thornton 30
Remediation & Restatements Restatement considerations • Time table and pending deadlines – SEC Filings – Bank covenants – Capital raises – Product release • Legal privileges re: investigators' work papers • Representation & certification – departed employees • Potential lawsuits and other legal liabilities, and related disclosures / accruals © Grant Thornton 31
Page 1 and 2: When Allegations point to the C-Sui
Page 3 and 4: Agenda • Fraud Background, Trends
Page 5 and 6: Fraud Background, Trends & Executiv
Page 17 and 18: "Whistleblower Improvement Act" •
Page 19 and 20: Investigation Response & Reporting
Page 27 and 28: Agenda • Fraud Background, Trends
Page 29: Remediation & Restatements Remediat

Executive Investigations

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