Business Organizations / Corporate Law & Taxation

Business Organizations / Corporate Law & Taxation 25 th Annual ALI CLE Course THE AmERICAN LAW INSTITuTE Continuing Legal Education Accountants Liability Managing Risks in a Changing Environment Thursday-Friday September 19-20, 2013 (Washington Plaza Hotel) and Live Video Webcast Register online: www.ali-cle.org/cv012 14.25 mcle credit, including 1 hour of ethics 17 CPE credit hours in Accounting and/or Business (live group and group internet-based programs) This annual mainstay for accounting professionals has been updated for 2013. Experts from across the country, including SEC and PCAOB officials, will discuss: Practical and tactical challenges in the intersection between regulatory and civil proceedings Issues that frequently arise in the independence arena, the regulators response, and recommended preventive strategies Developments in the convergence of accounting standards for public companies and the divergence of standards for private companies Current SEC and PCAOB enforcement initiatives Issues faced by international accounting firms Representing a small accounting firm Substantive defense strategies in SEC and PCAOB proceedings Litigating a liability case

Planning Chairs (also on faculty) John H. Eickemeyer Vedder Price P.C., New York Faculty Veronica E. Rendón Arnold & Porter LLP, New York Steven R. Berger Vedder Price P.C., New York Jon Block Director, Public Policy and External Affairs, Grant Thorton International, Ltd., Lynda S. Borucki The Brattle Group Cambridge, MA Sarah L. Cave Hughes, Hubbard & Reed LLP, New York mark L. Cheffers Ives Group, Inc., Sutton, MA Jarett Decker Deputy Director & Chief Trial Counsel, Division of Enforcement and Investigations, Public Company Accounting Oversight Board Sanford P. Dumain Milberg LLP, New York Ronald S. Herzog LeClair Ryan, New York Robert B. Hubbell Morrison & Foerster LLP Los Angeles Caryn L. Jacobs Winston & Strawn LLP Chicago, IL Annica Jin-Hendel Assistant General Counsel Deloitte LLP marion E. Koenigs Deputy Director Division of Enforcement and Investigations, Public Company Accounting Oversight Board Robert J. Kueppers Vice Chairman, Deloitte & Touche USA, LLP, New York Vincent J. Love VJL Consulting, New York William mann General Counsel, Mayer Hoffman McCann P.C. Leawood, Kansas Luis R. mejia DLA Piper LLP, Washington, D.C., former Chief Litigation Counsel, Division of Enforcement, Securities and Exchange Commission Lisa m. mezzetti Cohen Milstein Sellers & Toll PLLC, Christian J. mixter Morgan, Lewis & Bockius LLP, ; former Chief Litigation Counsel, Division of Enforcement, Securities and Exchange Commission Claudius modesti Director of Enforcement Public Company Accounting Oversight Board, Andrew J. morris Morvillo LLP Elissa J. Preheim Arnold & Porter LLP Thomas L. Riesenberg Consultant Ernst & Young LLP Jonathan Roberts Ernst & Young Global London, England Amelia T. Rudolph Sutherland Asbill & Brennan LLP, Atlanta, GA miles N. Ruthberg Latham & Watkins LLP New York Howard Scheck Chief Accountant, Division of Enforcement, Securities and Exchange Commission Scott B. Schreiber Arnold & Porter LLP Elizabeth A. Tanis King & Spalding, Atlanta, GA Scott m. univer General Counsel WeiserMazars LLP New York Junaid Zubairi Vedder Price P.C. Chicago, IL ALI CLE Program Attorney: Jaimee Taibi (jtaibi@ali-cle.org)

Program All times are Eastern Time. For a more detailed program schedule, go to www.ali-cle.org/cv012 Thursday, September 19, 2013 7:30 a.m. Registration and Continental Breakfast 8:25 a.m. Welcome and Announcements ALI CLE Staff Video Webcast Segment A $329 8:30 a.m. Introductory Remarks Mr. Eickemeyer 8:45 a.m. Current Developments and Course Overview Mr. Eickemeyer Emerging economic forces, ever-changing regulations and standards, technological developments and the persistent threat of ruinous legal liability continue to shape the practice of accounting and the risks facing the profession. Explore the effects of these forces on the profession. 9:15 a.m. Keynote Address 10:00 a.m. Intersection of Regulatory and Civil Proceedings Mss. Jacobs and Rendón and Mr. Morris This panel explores the intersection between regulatory and civil proceedings, the pitfalls to be aware of and potential approaches for handling the important but sometimes conflicting strategies inherent in defending against related regulatory and civil proceedings. 10:45 a.m. Networking and Refreshment Break 11:00 a.m. Independence Issues Mr. Hubbell This segment explores the issues that frequently arise in the independence arena, the regulators response, recommended preventive strategies, new AICPA standards, as well as the PCAOB and SEC standards applicable to public companies. 11:30 a.m. Auditing and Accounting Issues and Substantive Defense Strategies in SEC and PCAOB Proceedings Messrs. Scheck and Schreiber and Mss. Jin-Hendel and Koenigs 12:30 p.m. Lunch Break Practitioners, SEC, and PCAOB personnel discuss key substantive accounting and auditing issues likely to dominate enforcement proceedings, initiatives and investigations this year. Video Webcast Segment B $329 Litigating an accountants LiabiLity case 1:45-3:30 p.m. Panels composed of experienced counsel will offer practical advice on the unique issues ALI CLE Curriculum Business Organizations/Corporate Law & Taxation Curriculum Renowned for their sophistication and relevancy, ALI CLE s business organizations, corporate law, and taxation courses provide the information practitioners need to know in order to excel in these ever-evolving areas of law. Learn from high-caliber ALI CLE faculty, comprised of top law firm and corporate counsel, regulators, federal bench members, and experts from tax, audit, consulting, and other service industries. Popular courses offer comprehensive coverage of a wide variety of matters, including corporate taxation, cyber security risks for financial institutions, mergers and acquisitions, partnerships, buy-sell agreements, and charitable planning.

involved in litigating an accountants liability case, including motion practice; discovery strategies; electronic discovery issues; development of trial themes; experts; motions in limine; witness selection and preparation; presenting accounting and financial issues to the jury and holding its interest; use of technology; and opening statements and summation. 1:45 p.m. Plaintiffs Panel Mr. Dumain and Ms. Mezzetti 2:30 p.m. Defense Panel Mss. Rendón and Cave and Mr. Hubbell 3:30 p.m. Networking and Refreshment Break 3:45 p.m. Standards Panel: Public, Private, and International Financial Reporting Standards (IFRS) Messrs. Eickemeyer and Love This segment will explore developments regarding the current evolution in accounting standards, with an emphasis on the current efforts to create alternative standards for privately-held entities, and will analyze the risk implications facing the profession. 4:30 p.m. Damages and Causation Mss. Borucki and Rudolph This session will discuss the latest case law developments and the economic underpinnings of many causation and damages theories and defenses. 5:15 p.m. Preparing the Accounting and Auditing Expert Witness Ms. Tanis A discussion of recent case law developments concerning expert witnesses, and practical tips on selecting the right kind of expert for your case and working with the expert to develop a presentation that will be both understandable and compelling to the jury. 6:00 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty Sponsored by FTI Consulting Friday, September 20, 2013 7:30 a.m. Networking Session and Continental Breakfast Video Webcast Segment C $329 8:00 a.m. In House Counsel Speak Mssrs. Mann and Riesenberg This segment features counsel from national and regional firms who will provide their perspectives on the key legal issues they address on a daily, real-time basis, and on the difficulties of meeting client expectations while protecting their firms interests. Here s what registrants said about recent presentations of this course: Very strong conference. Great speakers on diversified topics. previous registrant Excellent content & format previous registrant

8:45 a.m. SEC and the Profession Messrs. Mejia, Mixter, and Zubairi and Ms. Rendón The SEC s enforcement docket on accounting matters continues to be heavy. Current enforcement initiatives and trends will be discussed. 9:45 a.m. Developments on the Horizon Messrs. Cheffers and Kueppers This crucial segment will examine recent data on case filings, restatements, settlements and other developments of interest to both plaintiff and defense counsel. 10:30 a.m. Networking and Refreshment Break 10:45 a.m. The PCAOB s Perspective Messrs. Decker and Modesti, and Ms. Preheim A member of the PCAOB and its director of enforcement address the latest developments in the PCAOB s inspection and enforcement efforts with respect to both domestic and foreign audits and auditors. 11:45 a.m. Regulatory and Litigation Developments Facing International Accounting Firms Messrs. Block, Roberts, Ruthberg, and Schreiber The unique aspects of working with international firms and the significant challenges faced in the United States from both U.S and Non U.S. regulators and plaintiffs are discussed. 12:45 p.m. Lunch Break Video Webcast Segment D $329 2:00 p.m. Practice Problems Mr. Univer A discussion of strategies and solutions for recurrent practice problems that can generate liability exposure and must be appropriately managed. 2:30 p.m. Issues Facing Smaller Accounting Firms Messrs. Eickemeyer and Herzog Explore the particular liability risks for smaller firms and how those risks can be mitigated as some privately-held companies and their accountants press for alternatives to GAAP. 3:15 p.m. Networking and Refreshment Break 3:30 p.m. Ethical Considerations Mr. Berger Learn how to avoid the ethical landmines of tomorrow. One of the first steps in counseling a client facing litigation or investigation is addressing the client s ESI. This segment will focus on evolving technical standards in cloud data storage, its relation to ESI management for accountant clients, and will highlight special issues raised by new electronic devices. 4:30 p.m. Adjournment Total 60-minute hours of instruction: 14.25, including one hour of ethics 17 CPE credit hours in Accounting and/or Business (live group and group internet-based programs)

how to register online www.ali-cle.org/cv012 phone 1-800-CLe News fax 215-243-1664 mail return the form on the back panel of this brochure to: registrar, ALi CLe, 4025 Chestnut street, Philadelphia, PA 19104-3099 get MANDAtorY CLe & CPe CreDit Virtually all ALI CLE programs receive CLE credit in AK, AL, Ar, AZ, CA, Co, De, FL, ga, hi, ia, il, in, Ks, KY, LA, Me, MN, Mo, Ms, Mt, NC, ND, Ne, Nh, NJ, NM, NV, NY, oh, ok, PA, ri, sc, tn, tx, Ut, VA, Vt, wa, wi, and wv. Upon request, ALI CLE will apply for CLE credit in id, or, and wy. This course is expected to qualify for 14.25 credits, including one ethics credit, in 60-minute MCLE jurisdictions; and for 17.1 credits, including 1.2 ethics credits, in 50-minute MCLE jurisdictions. In NY, this course is transitional and appropriate for both newly admitted and experienced attorneys. For specific information on CLE, CPE, or other professional accreditation in your state, please e-mail the MCLE Team at TeamMCLE@ali-cle.org, go to http://www.ali-cle.org/mcle, or call 1-800-CLE-NEWS. NAsBA ALI CLE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www. learningmarket.org. For more information regarding ALI CLE s administrative policies, such as complaint and refund, please call Customer Service at (800) CLE-NEWS. CPe credit hours for this course: 17 in Accounting and/or Business (live group and group-internet-based program). Learning objectives: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner. suggested Prerequisite: Experience in practice in subject matter. Level of instruction: Intermediate. hotel ACCoMMoDAtioNs A limited block of rooms has been reserved at the Washington Plaza. Room rate: $219 per night, single; $249 per night, double. These rooms will be held as a block, unless exhausted, until August 28, at which time they will be released to the general public. Registrants must make their own hotel reservations and indicate that they are attending the ALI CLE program to qualify for rooms in the block. Room reservations may be made by calling the Washington Plaza, 10 Thomas Circle NW,, 20005; phone (202) 842-1300 or (800) 424-1140. Confirmations will be sent by the hotel. Please read the cancellation policy carefully. Complimentary WiFi is available in the meeting room. go to www.ali-cle.org/cv012 for more info about: registration/cancellation/requirements for persons with disabilities/scholarships Also from ALI CLE Corporate Mergers and Acquisitions October 10-11, 2013 New York, NY or Video Webcast www.ali-cle.org/cv017 handling a tax Controversy: Audits, Appeals, Litigation, and Collections October 17-18, 2013 Washington, DC or Video Webcast www.ali-cle.org/cv011 tax exempt organizations: An Advanced Course November 14-15, 2013 Arlington, VA or Video Webcast www.ali-cle.org/cv018 SOCIAL NETWORKING Start interacting with other course registrants and faculty through these social networking tools. Post topics you would like to see covered during the course, discuss hot topics, and make lunch and dinner plans with other on-site attendees. Facebook: https://www.facebook.com/events/456090181145539/ Twitter: #ACTLIA

Accountants Liability www.ali-cle.org/cv012 Register online: www.ali-cle.org/cv012 This era of economic uncertainty and change has reshaped the environment in which the accounting profession operates. As the economy recovers, the profession is facing: A public call for cultural change in the auditing profession by the Public Company Accounting Oversight Board s chair. Efforts in the private company sphere to establish a separate set of accounting standards for non-publicly traded companies. Misgivings about U.S. regulators commitment to harmonizing U.S. public company reporting standards with those used in other countries and their commitment to simplify accounting standards for non-public businesses. The volatile landscape of litigation against accountants and the question as to whether accounting professionals are legally expected to investigate and detect financial fraud. These recent developments in the world of accounting are only a small sample of the emerging topics that will be covered in ALI CLE s popular Accountants Liability program. This annual course, taught by esteemed practitioners as well as officials from the SEC and PCAOB, offers a wide range of perspectives on the changing principles that govern the field of accountants liability. Register today so that you can stay up to date in your practice and enjoy ample opportunities to network with fellow practitioners and preeminent faculty.

Online www.ali-cle.org/cv012 Phone 1-800-CLE NEWS FAX 215-243-1664 mail Registrar, ALI CLE, 4025 Chestnut Street, Philadelphia, PA 19104-3099 Accountants Liability, September 19-20, 2013 $1,399 G Please enter registration(s): $1,399 CV012 Please provide my course materials as a (choose only one): USB drive Printed course book Please consider "going green" and order your study materials on a usb drive. We recommend that you bring a laptop for viewing at the program. Video Webcast $1,099/$329 G Full program. Tuition: $1,099 WAV012 G Webcast Segment A: $329 WAV012A G Webcast Segment B: $329 WAV012B G Webcast Segment C: $329 WAV012C G Webcast Segment D: $329 WAV012D Can t attend? You don t have to miss anything! Order the: G DVD (video), including a complimentary MP3 CD-ROM and PDFs of the course materials $899 AV012V G Audio MP3 CD-ROM (including PDFs of the course materials) $699 AV012 G Printed course materials only $149 SV012 Partial Scholarships Scholarships covering 30% of tuition fees, valid for on-site courses, live webcasts, and webcast segments only, are available. Scholarships cannot be combined with other offers. G I am a full-time employee of the federal, a state, or a local government or governmental agency. G I am a recent law school graduate (<5 years). G I am a retired senior lawyer (65 or older). $ Total G Check enclosed (payable to ALI CLE) Please charge to my credit card: G AMEX G DISCOVER G MasterCard G VISA Card no.: Card expiration date: / signature e-mail address (required for webcasts and online subscriptions) American Law Institute Continuing Legal Education 4025 Chestnut Street, Philadelphia, PA 19104-3099 NONPROFIT ORG U.S. Postage PAID ALI CLE