The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.

Kiran from the Electronic Discovery team in Forensic Technology shares her experience below.

When first Enron, and then WorldCom, collapsed in spectacular fashion to be followed by many others (including Parmalat which removed any residual European belief that these were American problems), the headlines were screaming ‘accounting scandal’ as if this was the sole cause of these failures.

In 2025, federal scrutiny of Pharmacy Benefit Managers (PBMs) has reached a level not seen before. What was once tolerated as opaque and self-serving practices is now the subject of a coordinated...

As accountants, we're often the first to see when a client's business is heading toward trouble. Financial statements can reveal shrinking margins, declining cash flow...

Financial statement manipulation, also known as earnings management or creative accounting, involves altering financial reports to present a distorted picture of a company's financial...