No lawyer at Counter LLP has unilateral authority to waive them. Divergence requires a formal process — a defined basis, visible to the firm, subject to challenge and resolution before the matter advances. There is no informal version of how work gets done here.
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Every position requires a defined analytical basis before it is advanced.
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Every material decision is recorded before the matter proceeds.
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Every assumption carried forward is identified and attributed.
The exposure forecasts, resolution path analyses, and decision records a CFO receives are produced by a required analytical process. That process must be completed before the outputs exist. The record of a file — every material decision, every assumption carried forward, every position change — is built as the dispute develops. It does not need to be assembled when the board asks.
This extends to how Counter LLP operates in every arena. Conduct at negotiation, at discovery, before the Tax Court — each governed by encoded standards that define what is required and what is not permitted. The file is controlled in the room as precisely as it is controlled on paper.
The work is governed. The record is governed. The standard does not move.
