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#tax advisory

Tax advisory

Why keep a superseded memo instead of deleting it?

An old memo is not authority, but it is history. Rohan Mehta on why the firm archives replaced guidance in place, how a superseded memo describes itself, and what that does for the client who saw the old figure.

Rohan Mehta · Tax Partner · · 4 min read

Behind the work

What did I learn checking a number before a board call?

The client needed one figure by two o'clock. The draft had a figure. Elena Marsh on why she checked the source instead of trusting the draft, what she found, and what she wrote down so her reviewer could follow.

Elena Marsh · Associate (Tax & Advisory) · · 4 min read

Tax advisory

How do you know which tax memo is in force?

A well-written number from last year is still last year's number. Rohan Mehta on the firm's rule for checking the period before the figure, with the fictional equipment expensing memos the firm uses to train it.

Rohan Mehta · Tax Partner · · 4 min read