Cases

Reconstruct the related party borrowing, co borrowing exposure, and governance questions alleged in the SEC's Adelphia complaint.

Use the SEC's 2006 AIG settlement to analyze risk transfer, accounting substance, reserves, and the boundary between transaction form and reporting effect.

Decide what can be released and what must be escalated across a hedge, foreign currency, a combination, consolidation, and digital facts.

Turn an imperfect multi topic close packet into adjusted statements, disclosures, cash flows, analytics, digital facts, and a defensible release decision.

Build a reviewer ready inventory close from contracts and physical evidence through cost flow, subsequent measurement, estimates, errors, entries, disclosure, and a separate IAS 2…

Replace a net only close with a controlled file spanning rights, population, aging, expected loss, allowance, notes, modifications, collateral, acquired assets, transfers, entries, and…

Prepare a reproducible financial mathematics appendix and dual audience memo for three independent fictional planning scenarios.

Prepare an accounting data control note and finance analysis memo from two fictional invoice samples without converting sample precision into source assurance, cause, forecast, risk, or…

Use an SEC complaint to reconstruct how related party entities, financing, governance, and disclosure claims interacted at Enron.

Prepare a controlled three year statement and operating efficiency review for two fictional wholesalers without turning historical ratios into unsupported causes or policies.

Prepare a controlled comparative memo that separates margin, asset use, leverage, return, and operating cash evidence for two fictional packaging companies.

Repair a public company's annual and interim presentation, comprehensive income, disclosure, segment, effective date, and filing evidence controls without letting an arithmetic tie…

Apply the five step revenue model to the continuing cabinet operation of the established Unit 2 classroom company.

Align output, prices, labor, banking, international, monetary, fiscal, and institutional events without forcing one cause history.

Separate recession chronology, financial crisis, emergency authority, monetary channels, fiscal channels, firm exposures, and later outcomes.

Use the SEC's HealthSouth complaint to study management override, entry size tactics, aggregation, and the limits of threshold based review.

Use SEC testimony summarizing the Lehman examiner's findings to reconstruct Repo 105 economics, reporting timing, leverage presentation, and evidence limits.

Map browser and middleware relationships through economic mechanisms and the DOJ archive's distinct procedural documents.

Turn an invoice driven revenue draft into a controller ready Topic 606 file covering contract scope, obligations, consideration, allocation, transfer, special terms, balances, costs,…

Prepare an issuer side debt close that preserves contract terms, pricing evidence, issuance costs, effective interest schedules, cutoff, changed terms, extinguishment, classification,…

Resolve a fictional multi issue close containing required and voluntary principle changes, estimate evidence, a reporting entity question, accumulated errors, tax, EPS, disclosure, and…

Audit a mixed contract population from embedded lease identification through lessee and lessor schedules, dated changes, sale leaseback control, statement articulation, and lease note…

Audit a fictional year end close across the legal share register, shareholders' equity rollforward, award subledger, tax rail, and basic and diluted EPS disclosure.

Resolve a fictional cash flow close containing population, direct and indirect methods, specialized classifications, deals, financing, restricted cash, currency, disclosures, digital…

Prepare an evidence controlled year end close spanning routine accruals, compensated absences, taxes collected, warranty scope and estimates, legal matters, gains and recoveries,…

Audit a fictional employer close across plan classification, participant and measurement controls, PBO/APBO, plan assets, benefit cost, OCI/AOCI, contributions, benefits, special events,…

Audit a fictional multi jurisdiction tax provision from scope and tax bases through current and deferred tax, realization, uncertainty, allocation, entries, rate reconciliation, taxes…

Prepare an evidence controlled close package spanning acquired rights, internal R&D, alternative use, current and pending internal use software, cloud implementation, marketed software,…

Prepare an investor side close that preserves instrument scope, classifications, amortized cost, credit, fair value, earnings, OCI/AOCI, sales, transfers, ordinary equity, significant…

Prepare an evidence controlled close package spanning acquisition cost, a bundled purchase, self construction interest, subsequent spending, depreciation, depletion, an ARO, exit…

Critique a year end equipment entry, distinguish evidence from assumptions, and explain what must be resolved before accepting the accounting.

Prepare an evidence controlled memo that separates a depreciation estimate revision, a vehicle sale, and a held and used production cell impairment.

Correct a sign defective indirect reconciliation, test it against account and direct cash evidence, and write a bounded explanation for accounting and credit review readers.

Use the 1911 opinion to build parallel economic and legal claim maps without treating firm size or the word monopoly as the holding.

Use the SEC's settled Sunbeam order to examine bill and hold revenue, reserve releases, incentives, and multi period reporting effects.

Analyze how alleged salvage value, useful life, and other depreciation choices accumulated across periods in the SEC's Waste Management case.

Evaluate WeWork's 2019 S 1 non GAAP presentation, adjustment logic, governance context, and usefulness for valuation and cash analysis.

Trace the multi period statement effects and audit evidence for the SEC's allegations that WorldCom capitalized ordinary line costs.

Analyze the SEC's allegations that Xerox used lease accounting assumptions and classifications to accelerate revenue across reporting periods.