b'Investigations Matters Practice Areaand control issues relating to anti-bribery and corruption statutes. In addition, our team analyzed companytransactionsandutilizedthird-partydatabasestoscreenforbenefitsprovided to potential Politically Exposed Persons (PEPs). StoneTurn professionals will report their findings to counsel and the Audit Committee to assist in implementing policies and controls designed to prevent future misconduct.Former Financial Executive, Publicly-traded Transportation CompanyU.S. Department of Justice IndictmentStoneTurn was retained by outside counsel representing a former Controller of a publicly-traded company, who was indicted by the Justice Department on accounting and securities fraud. The indictment alleged, among other things, that the former Controller intentionally failed to write-offuncollectiblereceivablestomeetearningsestimates.Ourprofessionalsassistedcounsel in understanding and assessing the accounting errors and specific individuals involvement by analyzing emails, financial data, and auditor workpapers. In addition, StoneTurn experts provided guidancetocounselontherequirementsoftheindependentauditorunderPCAOBauditing standards, and the impact of specific errors on the restatement. The trial is set for fall 2020. ComplianceCannabis Industry SupplierForensic Accounting InvestigationStoneTurn was retained by a company that supplies products to customers operating in the regulated medical and recreational cannabis industries. The client identified potential issues regarding theAs companies across virtually every industry sector calculation of duties paid on certain import transactions from overseas vendors. Our professionals performed data analytics on multiple years of cost and tariff records to calculate the duties owedapproach compliance more proactively, StoneTurn works to the U.S. Customs and Border Protection Agency and assessed the financial reporting impact to the company related to those transactions. The StoneTurn team also advised the company onwith organizations and their counsel to assess known, internal controls to strengthen its purchasing and accounts payable processes in order to reduceemerging and unanticipated risks.the risk of future duty calculation errors.14 At Every Turn 2020 At Every Turn 2020 15'