Account window-dressing or forging virtual transactions at a company’s foreign subsidiary, when discovered, necessitates conducting, within a very tight timeline, an inquiry to confirm the facts and analyze the causes thereof. It also requires dealing with shareholders and various institutions, such as audit firms, the Financial Services Agency and Local Finance Bureau, the Securities and Exchange Surveillance Commission and the financial instruments exchange.
Having worked at the Securities and Exchange Surveillance Commission and audit firms, many of AMT’s lawyers have deep knowledge and vast experience dealing with large-scale accounting fraud and participating in third-party committees in relation thereto. They can support the establishment and administration of investigative committees and communicate with various stakeholders.