Practice Area

Lender Accounting & Audit Support

Lending structures raise accounting questions that turn on legal documents. We work with lender entities, their finance teams and their auditors on the legal side of those questions.

What we handle

Variable-interest entity analysis under ASC 810: control, power and economics under the operative agreements
Support for CECL credit-loss estimates: loan-level facts, collateral and enforcement posture
Going-concern and subsequent-events reviews
Responses to audit inquiries and legal letters
Documenting governance and control relationships among related entities

Scope

We are lawyers, not auditors. We provide the legal analysis that a lender's accountants and auditors rely on in reaching their conclusions.