Although the Sarbanes-Oxley Act does not directly affect financial reporting and corporate governance practices of private companies in the same extensive manner that it affects public companies, it could become the "best practices" standard for private companies. In many situations a private company could benefit from voluntarily adopting governance improvements.

There are many situations in which attorneys must cross-examine a witness without the benefit of discovery. In this second article of a three-part series, read how to treat direct examination of a witness as "discovery" through various techniques, such as selective note taking and focused listening to what your opponent asks, what the witness answers, and how the parties communicate in tone, cadence, and volume.

In his annual feature, the author highlights what he believes are significant Wisconsin Supreme Court and Court of Appeals decisions for the year 2003.