Searching Content indexed under Accounting and Audit by Ogier ordered by Published Date Descending.
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The Limits Of Audit: Public Perceptions And Legal Realities
Patisserie Valerie entered into administration at the start of this year following the discovery of fraud within the company
24 Sep 2019
Q&A - New AIC Code And Implications For LSE-Listed Offshore Companies
This Q&A sets out an overview of the principal changes included in the revised version of the AIC Code of Corporate Governance (AIC Code) and why this will be relevant for boards of directors
22 Mar 2019
Cayman Islands Court Of Appeal Overturns Antisuit Injunction In Favour Of Argyle Funds SPC Inc
The Cayman Islands Court of Appeal has unanimously allowed every ground of an appeal by the liquidators of Argyle Funds SPC Inc. ("Argyle"), holding that its former auditors,
Cayman Islands
12 Oct 2018
Termination Of Cayman Vehicles - Act Quickly To Avoid 2016 Annual Fees And Audit Expenses
CIMA has historically allowed registered funds that have operated but are now being terminated to apply for a part-year audit waiver when the initial termination filings are made.
Cayman Islands
8 Sep 2015
Cayman Counsel Series: CIMA Deregistration - Stub Period Audit Waivers
We're bringing you bite size insights and a fresh point of view on current legal trends and forces shaping the market for those doing business with the Cayman Islands.
Cayman Islands
30 Jul 2015
Fairfield Funds: Update
Liquidators were appointed over Fairfield Sentry Limited, Fairfield Sigma Limited and Fairfield Lambda Limited (together "the Funds") by orders of the BVI High Court dated 21 July 2009, 21 July 2009 and 23 April 2009 respectively.
Cayman Islands
12 Nov 2010
Chapter 15 Recognition: Fairfield Sentry Limited (in Liquidation)
As well as issuing claims in mistake and restitution in the BVI Commercial Court and the US State Supreme Court, the liquidators of Fairfield Sentry Limited ("the Fund") also petitioned for and, on 22 July 2010 obtained, Chapter 15 recognition in the United States Bankruptcy Court for the Southern District of New York.
Cayman Islands
12 Nov 2010
COMI: New Developments for Offshore Liquidators
Since the advent of the UNCITRAL model on crossborder insolvency, brought about principally for the purposes of trying to smooth out the liquidation proceedings for companies that operated on a multinational basis, the road towards uniform application of its guiding principals has been rather bumpy.
United States
2 Jun 2010
Recognition Of Foreign Insolvency Office Holders In Guernsey
Insolvency office holders appointed in foreign jurisdictions often need to come to Guernsey to recover assets of the insolvent entity which are being held in the jurisdiction.
22 Sep 2009
Recognition Of Foreign Insolvency Office Holders
The provisions governing the recognition of a foreign (including a UK) insolvency office holder under Jersey law are found in Article 49 of the Bankruptcy (Désastre) (Jersey) Law 1990 (the 'Law') and Article 6 of the Bankruptcy (Désastre) (Jersey) Order 2006 (the 'Order').
22 Sep 2009
Insolvency Procedures In Respect Of Jersey Companies
The credit crunch has put pressure on a wide range of structures and, as a result, lenders, borrowers and other counterparties are looking more closely at the impact of possible insolvency proceedings.
1 Apr 2009
Solvent Liquidations Of Funds In The British Virgin Islands
As a regulated entity, the statutory considerations relevant to the solvent liquidation of a fund domiciled and regulated in the British Virgin Islands (“BVI”) are, as might be expected, more stringent than those applying to unregulated entities domiciled in the BVI.
British Virgin Islands
14 Nov 2008
New Companies Law – Voluntary Winding Up Of Companies
This memorandum has been prepared for the assistance of our clients in connection with the provisions relevant to voluntary winding up of Companies under the Companies (Guernsey) Law, 2008 (the “Companies Law”).
24 Oct 2008
Netting - British Virgin Islands
The Insolvency Act, 2003 of the British Virgin Islands (the "IA") provides that netting provisions in financial contracts are exempted from the insolvency provisions of the IA.
British Virgin Islands
20 Oct 2008
Application Of Chapter 15 Of The US Bankruptcy Code To Non-US Insolvency Proceedings
Two recent US cases in New York have provided some useful insights into the treatment by the US Courts in New York of applications made under Chapter 15 of the US Bankruptcy Code for non-US insolvency proceedings to be treated by the US Courts as the main proceedings for the liquidation of non-US entities.
British Virgin Islands
17 Sep 2008
When Shareholders Become Creditors - Redeeming Shareholders In Cayman Fund Liquidations
In the current uncertainty of the hedge fund climate, the question is frequently raised by concerned investors as to their position in a liquidation or prospective liquidation of a Fund, if they have outstanding unpaid redemption requests or if they are considering serving redemption requests.
Cayman Islands
15 Jan 2008
Renewed Interest in Hotel Investment - White Paper
Tourism is the world’s largest industry and as a consequence has a massive impact upon the global economy.
9 Aug 2006
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