Your firm’s independence record may be spotless — but is your independence process built to keep it that way? 

Too often, accounting and advisory leaders assume that strong policies are enough to protect their firm from independence risk. But independence failures rarely stem from flawed policy. They usually stem from processes that can’t scale. 

Many firms still rely on spreadsheets, email threads,

Editor’s Note: Mandiant’s M-Trends 2026 report, grounded in over 500,000 hours of frontline incident response, delivers a set of findings that cybersecurity, information governance, and eDiscovery professionals should treat as operational benchmarks rather than background reading. Access-broker handoffs measured in seconds, ransomware crews that destroy recovery infrastructure before encrypting anything, and AI-enabled malware that rewrites

In any law firm, problems are inevitable.
They can arise from virtually anywhere—budget constraints, legal challenges, staffing issues, case management breakdowns, recruiting struggles, or marketing inefficiencies. At times, these problems can feel overwhelming, especially when they involve long-standing practices or systems that have been in place for years.
On the surface, a situation can appear

Context is the foundation of useful legal AI
The most important information in a legal case lives across the matter and the firm: the documents, the emails, the timeline, the jurisdiction, the client’s history, and the firm’s own work product. Legal AI without access to all of it is working blind, only as good as