Examlex
A disproportionate distribution arises when the partnership distributes a share of partnership hot assets to one or more partners that is not the same as the partner's ownership interest in the partnership.
Sarbanes-Oxley Act
The Sarbanes-Oxley Act is a U.S. law enacted to protect investors from fraudulent accounting activities by corporations.
Audit Client
An entity or individual who engages the services of an auditor or an audit firm to perform an audit on their financial statements.
Form 10-Q
A quarterly report mandated by the SEC that must be submitted by public companies, detailing their financial performance.
Corporate Scandals
Refers to significant cases of corporate misconduct or fraudulent activities that damage the reputation and financial standing of businesses.
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