- Track your favorite companies
- Receive email alerts for new filings
- Personalized dashboard of news and more
- Access all data and search results
Content analysis
?Positive | ||
Negative | ||
Uncertain | ||
Constraining | ||
Legalese | ||
Litigous | ||
Readability |
H.S. senior Avg
|
Exhibit 18.1
February 27, 2014
Lazard Ltd
30 Rockefeller Center
New York, New York 10112
Dear Sirs/Madams:
We have audited the consolidated financial statements of Lazard Ltd and subsidiaries as of December 31, 2013 and 2012, and for each of the three years in the period ended December 31, 2013, included in your Annual Report onForm 10-K to the Securities and Exchange Commission and have issued our report thereon dated February 27, 2014. Note 2 to such consolidated financial statements contains a description of your adoption during the year ended December 31, 2013 of the change in the annual goodwill impairment test date from December 31st to November 1st. In our judgment, such change is to an alternative accounting principle that is preferable under the circumstances.
/s/ Deloitte & Touche LLP
New York, New York