The $6.5m Governance Gap

The ContextThe High Court in Christchurch placed six Chance Voight entities into interim liquidation on 10 December 2025. The trigger was a $6.5 million related-party loan, disclosed by a former employee. The Financial Markets Authority (FMA) issued four compulsory...

The Governance Gap: A Forensic Breakdown

The Office of the Auditor-General’s 2024 school audit results, published 8 December 2025, reveal a systemic failure in financial governance. The data is stark: 27 schools required Ministry of Education financial guarantees, a 400% increase year-on-year. 64 audit...

The Extraterritorial Precedent

The Extraterritorial PrecedentA foreign head of state’s extradition establishes a new legal frontier for executive liability.The ContextOn 3 January 2026, Nicolás Maduro Moros, the sitting President of Venezuela, was arrested by U.S. special forces on Venezuelan...

The Spark: A Corporate Manslaughter Primer

The Spark: A Corporate Manslaughter PrimerA Swiss nightclub fire is a stark lesson in director liability. The law does not wait for a verdict.The ContextAt approximately 01:30 on 1 January 2026, a fire at Le Constellacion Bar in Crans-Montana killed at least 40...

The Governance Gap: A Succession Equation

The Governance Gap: A Succession EquationA Forensic Accountant’s analysis of a high-level resignation and the liability it leaves behind.The ContextOn 28 November 2025, the head of the presidential office, Andriy Yermak, resigned. The trigger was a corruption...

The Sanctions Mirage

The ContextOn 24 November 2025, the US Office of Foreign Assets Control (OFAC) imposed a $4,677,552 civil penalty on a US individual investor. The individual, acting through a real estate company, knowingly mortgaged, renovated, and sold a blocked property owned by a...