1. © Huron Consulting Group Inc. All rights reserved. Neither Huron Consulting Group Inc. nor any of its affiliates is a CPA firm. International Disputes: The CFO’s Perspective and Role January 14, 2009

2. 2 The CFO’s Perspective Often depends upon: – Claimant or respond – Customer or competitor dispute – Ongoing relationship or not –Type of CFO Operator or financial buyer –Budgetary and earnings pressures –Staffing levels of accounting and finance –Interplay with insurers Generally they find large disputes to be: –Distracting and disruptive –Distort results (direct costs & final awards or settlements –Disclosure issues

3. 3 The Role of the CFO In early stages of dispute resolution, can play a pivotal role by crafting solid and realistic financial offers with proper supporting analysis If the dispute goes to arbitration: –Witness Yes or No? –Provides resources for the damages analysis –Can provide: The best critique of various damages analysis, –Often helps set expectations of financial damages –Manager of ROI on the action

4. 4 Best practices of the CFO from a damages expert perspective Designate a key contact in the finance function to interface with the damages team Accessible to the expert in order to provide both industry and company specific perspectives Work to keep realistic expectations of the potential damages exposure or recovery Provide review and critique of expert reports