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ACCOUNTING AND TAXATION

ACCT-601
Legal Aspects of Business and Governance (1.5)

Course Level: Graduate

An introduction to the legal issues involved in choosing, designing, and organizing an appropriate entity to carry on a business. Analysis of legal implications of the entity for management and governance of the business, including its disposition and liquidation. Emphasis is placed on special considerations for start-up businesses, changes in a legal entity because of growth or other circumstances, and positioning for domestic or international expansion or public financing.