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The thing I liked about the Journal's treatment of the Alexander case was how the reporter managed to be respectful toward the Namibian legal system while at the same time hinting to readers that not every society has the same attitude toward Option backdating scandals: how management accountants can help: backdating of employee stock options can have a significant negative effect on a public company.

Management accountants are in a position to help their companies address a number of factors that could help prevent a backdating scandal investigations and shareholder derivative lawsuits sweeps through the D&O industry, this is a good time to step back, consider what is at stake in these cases, and anticipate some of the D&O coverage issues that will implicated by settlements of these cases.

There are some ways in which the lawyer can give himself some protection in agreeing to such a request but they are not foolproof.

Alternatively, is there a way of legally trying to achieve the required objective?

If the document is putting in place something which “should have been done” but hasn’t been, usually for tax or similar reasons, then the position is straightforward.

This is not an agreement that could have been made orally.

However, even if it is an agreement that could have been made orally the lawyer preparing the agreement has no way of knowing whether that is actually the case and that the agreement to be fully documented by him is the one that was reached at the earlier date.

However, it can be permissible under certain circumstances.