On August 13, 2026, the Public Company Accounting Oversight Board (PCAOB)* posted inspection reports for six of the largest accounting firms in the US. As has been the case for […]

The time has come – after more than a decade of proposals, New York City has enacted its first pied-à-terre tax. The new measure imposes an annual surcharge on certain

Background In the film, The Princess Bride, Vizzini repeatedly describes the Man in Black’s climb up the cliff as “inconceivable,” despite the fact that the latter continues his climb. Inigo

SeaGlass Technology and The Hedge Fund Association recently published the results of their 2025 Cybersecurity survey. They received over 400 responses from hedge fund managers, investors, and service providers. Summary

Introduction The SEC Division of Examinations identified four examination Pillars for the new fiscal year: promote compliance, prevent fraud, inform policy, and monitor risk. At the same time, the Division

ASA International Conference 2025 – Volatility Adjustments Recap  I recently attended the ASA International Conference in San Juan, Puerto Rico, where valuation professionals and thought leaders gathered to share insights

The quiet error no one sees until it’s too late Efficiency and cost management are important to any professional advising an estate. In this role, many fiduciaries choose to rely

On January 16, 2025, the SEC instituted administrative and cease-and-desist proceedings against an $80 billion hedge fund. The proceedings were initiated pursuant to Section 21C of the Securities Exchange Act

I recently read Prof. Jeffrey Edward Green’s Bob Dylan: Prophet Without G-d. So, the song “Rainy Day Women #12 and 35” (colloquially known as, “Everybody Must Get Stoned”) was on

Venture capital investment activity and valuations broadly declined in 2023; however, the impact of tighter capital market conditions was not felt evenly across the development cycle. Pre-Seed and Seed valuations