Engagements

Post-acquisition dispute on behalf of private equity firm

CRA was engaged by a private equity firm with billions under management to investigate allegations of fraud related to the $1.2 billion acquisition of a healthcare provider. Our professionals investigated what facts were known or knowable related to the collectability of the receivables, both at closing and when the financial statements were provided to the buyer. We adjusted the historical financial statements to be following GAAP and the contract terms. Based on the adjusted financial statements, we calculated the loss to the buyer had the financial statements been presented in accordance with GAAP of approximately $100 million. Buyer favorably resolved the matter through representation and warranty insurance.