Public-record analyses: how the filings signalled the problem before it broke. Not UV client engagements.
Every major accounting failure. And every disclosure masterclass. Left a trail in the filings. We break down the ones that mattered, because that's the same pattern-recognition we bring to yours. For practical how-to guidance, see the articles.
A quarter of the balance sheet sat in trustee accounts no auditor had independently confirmed for years.
Read the breakdownThe invented sales needed somewhere to reconcile, so the COO’s team built a fake operations database.
Read the breakdownBooked as sales, disclosed nowhere, and reversed within days of the quarter closing.
Read the breakdownThree entities failed a 3% equity test. That single test is most of the reason SOX exists.
Read the breakdownA pharmacy Valeant funded and held a $100 million option to buy, named in no filing until investors forced the question.
Read the breakdownLong-term care policies written decades earlier, on assumptions nobody had stress-tested in years.
Read the breakdownNot one large fraud. Seventeen areas of error, each bent the same direction by pressure to meet the budget.
Read the breakdownApple collects from customers roughly two and a half months before it pays its suppliers.
Read the breakdownSegment recasts and early ASC 606 adoption let investors price the transition while it was still happening.
Read the breakdown5,502,284% compounded from 1964 to 2024, reported in language a first-year analyst can follow.
Read the breakdownA revenue problem became a filing delinquency, the delinquency exhausted the 360-day cure, and a court ordered the meeting.
Read the breakdownReclassify an operating cost as capital and net income may not move. Operating cash flow always does.
Read the breakdown108 days from the substantial-doubt disclosure to Chapter 11. The forensic question is what the prior 10-Q left out.
Read the breakdownTen paragraphs from the SEC staff, and hundreds of SPACs restated. Two clauses did all the damage.
Read the breakdownWhen the balance sheet is, to a first approximation, a portfolio of leases, an ASC 842 error is not a footnote.
Read the breakdownNo fraud charge, no restatement, no alleged investor loss. One omitted Item 404 disclosure, and a $10 million penalty.
Read the breakdownDistributor side agreements on about 5% of revenue reached back and restated five years of results.
Read the breakdownAggregate a deteriorating business with a profitable one and the losses stay invisible until they arrive all at once.
Read the breakdownThe same eye that catches these patterns in public filings is the one reviewing yours.
Let's have a conversation