Resource Library

This article contains specific cases and summaries of the actions against in-house counsel in recent years.

This InfoPAK (now known as an ACC Guide) provides a "question & answer" guide to corporate crime, fraud and investigations in Germany. This guide gives a high level overview of matters relating to corporate fraud, bribery and corruption, insider dealing and market abuse. In addition, it summarizes money laundering and terrorist financing, financial record keeping, due diligence, corporate liability, immunity and leniency, and whistleblowing.

Discusses ACC's response to and position on the FAS 5 Exposure Draft, and what proposed amendments to the FAS 5 ACC has put forth.

Shareholder activism focused on generating trading profits for the activist investor continues to occur on an unprecedented scale in the U.S. At its core, financial activism challenges the primacy of the corporate board, its role as the principal overseer of management, and its vision of the best interests of the company and its shareholders. The dynamics of the U.S. financial markets today allow management less time to deliver results, and impose higher expectations on the board in the performance of its duty of oversight. These dynamics—combined with favorable market conditions for M&A and capital raising and diminished trust in incumbent boards and management teams—have contributed to a multi-year boom for financial activists.