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By McCarthy Tétrault LLP | 5 Minutes Read November 21, 2022

Should directors consider creditors’ interests when a corporation is near insolvency?

key employeesIn a recent landmark case, the United Kingdom Supreme Court held in BTI 2014 LLC v. Sequana SA & Ors, [2022] UKSC 25 that directors of a corporation owe a fiduciary duty to creditors when a corporation is at or near insolvency.

Article by McCarthy Tétrault LLP / Business, Finance and Accounting / creditors' interests, fiduciary duty, Insolvency, risk Leave a Comment

By Norman D. Marks, CPA, CRMA | 3 Minutes Read October 28, 2022

The risky internal auditor

Earlier this week, I discussed the topic of the risky risk officer. What is the ideal risk attitude to have in a risk practitioner? Today, I want to shift to the risk attitude of the internal auditor. Do we want an internal auditor that is so risk averse they won’t spend $5 on a lottery ticket with a 10% chance of winning $100,000?

Article by Norman D. Marks, CPA, CRMA / Finance and Accounting, Information Technology / internal audit, internal auditor, Internal Controls, risk Leave a Comment

By Norman D. Marks, CPA, CRMA | 2 Minutes Read October 19, 2022

The risky risk officer

How should a risk officer feel about taking risk? What is the ideal ‘risk attitude’?

Article by Norman D. Marks, CPA, CRMA / Finance and Accounting / Internal Controls, risk, risk aversion, risk management, risk officer Leave a Comment

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