HOME SELECTED ARTICLES BY GEORGE DURANT REFERENCES RECEIVERSHIPS
Selected Articles by George DuRant George DuRant, a respected expert in the field of forensic accounting, has authored and co-authored a series of articles expanding on surrounding subject matter. Click on the links below to read the complete articles.

Calculating Lost Profits
This article was written to accompany a presentation attorney Cam Lewis and George DuRant made to the South Carolina Bar and South Carolina Association of CPAs at a joint Litigation Conference on September 21-22, 2007 at Kiawah Island, S.C. It focuses on how forensic CPAs are uniquely qualified to calculate incremental costs on lost revenues – a critical aspect of proving lost profits.
Copy available upon request

Accounting Ethics
George DuRant wrote this article to accompany a presentation he made with attorneys John Freeman and Cam Lewis to the South Carolina Bar and South Carolina Association of CPAs at a joint Litigation Conference on September 21-22, 2007 at Kiawah Island, S.C. DuRant is frequently asked to review and opine on accounting malpractice actions. This article explains some of the high ethical aspirations included in the AICPA’s Code of Professional Conduct for CPAs that come to bear on the CPA as an expert witness.
Copy available upon request

Lawyer Trust Accounts
DuRant co-wrote this with attorneys Desa Ballard Harrison Saunders. Lawyers are continuously reprimanded, suspended, or disbarred by the South Carolina Supreme Court for failing to properly maintain trusts accounts. Doing the bookkeeping, reconciliation, and supervision required by the rules is not so difficult, once the rules are explained. Written and published in conjunction with the South Carolina Bar, Sidebar Video Presentation, November 6, 2006.
Copy available upon request

Appeals Court Weighs in on Stock Valuation
Here is an article you may want to read the next time one of your clients get in or wants to get out of a closely held business.
South Carolina Lawyer, March/April, 2000

Look Before You Leap: Bankruptcy Tax Planning
The article is a little dated, but Internal Revenue Code §1398 hasn’t changed much since the last time the economy was really in the tank.
Copy available upon request
South Carolina Lawyer, July/Aug. 1992, at 32

Business Valuation in Family Court
Is there a standard of value for a closely held business interest upon divorce in South Carolina? There is a lot of controversy over this issue in South Carolina as across the nation. What’s it worth in divorce court? The answer: it depends.
South Carolina Lawyer, September/October 2001, at 15