The Brattle Group advises clients on commercial disputes, litigation, and corporate and regulatory investigations related to financial reporting and disclosures, managerial and cost accounting, forensic accounting, M&A transactions, and auditing.

Our accounting experts include certified public accountants (CPAs), certified fraud examiners (CFEs), and financial economists. They have testified in or consulted on matters involving:  

• Generally Accepted Accounting Principles (US GAAP)  
• International Financial Reporting Standards (IFRS) 
• Public Companies Accounting Oversight Board (PCAOB) standards and Generally Accepted Auditing Standards (GAAS) 
• Governmental Accounting Standards Board (GASB) standards 
• Adequacy of Internal Controls Over Financial Reporting (ICFR) 
• Managerial accounting and cost allocations 
• Forensic accounting
• Regulatory accounting 
• Adjusted earnings metrics (e.g., EBITDA, non-GAAP metrics, pro-forma earnings) 

We routinely assist prosecutors, regulators, and legal counsel in navigating internal corporate financial records, bank and investment account records, audit work papers, financial reports, and related records and correspondence to answer key questions on what economic activity took place, and whether it was properly recorded, reported, and disclosed. Brattle may also assess whether financial executives or auditors were negligent or complicit in connection with alleged fraud. Our clients include law firms, Fortune 500 corporations, Big Four accounting firms, and US government agencies such as the Securities and Exchange Commission (SEC), the Department of Justice (DOJ), and the Internal Revenue Service (IRS). 

Select Focus Areas

• Auditor liability
• Business combinations, consolidation, and variable interest entities 
• Contingent liabilities 
• Valuation, fair value accounting, and asset impairments
• Financial record reconstruction  
• Financial fraud and forensic analysis
• Profitability, liquidity, and solvency analyses  
• M&A transaction accounting 
• Materiality
• Revenue recognition