Analysis Cases ( Unity Software Inc) Subject matter: You will summarize the company, its business, its risk factors, and its financials. Your objective is to identify the critical business risks you assess from the IPO document and other reading about the company you might do, especially those that might be highlighted in the audit opinion once the company’s auditor is required to include the significant risk areas in its report. • You should use all available resources, including press and reports, financial reports, other presentations and supplemental materials. You may want to review comment letters as available to determine if the SEC had questions about areas they considered risky. • Don’t want the history of the company and a bunch of fluff. You should be talking about what the business is first—that sets the context for the case. Without talking about what the companies sell and how they sell it, you’re not going to be able to identify risks. Read this website: https://www.sec.gov/Archives/edgar/data/1810806/000119312520227862/d908875ds1.htm
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