This course is intended to convey an understanding of the process by which accountants prepare financial statements, and the nature and limitations of financial statements for various uses. The meaning and significance of the independent audit function are explored, as well as distinctive accounting meanings of key terms used in the law, and the auditor’s liability to third parties other than clients. The course is intended for law students who have not previously studied accounting. It is offered every other year. This course is taught by Raechelle Munna, who formerly worked in the corporate & securities group at the law firm of Jones Walker L.L.P. and currently serves as in-house counsel at Entergy. (2 Credits).
Corporate & Commercial Law