Scott & Scott, LLP represents clients in Microsoft software audit matters conducted by the BSA and Microsoft SAM consultants. Microsoft audits its customers using a variety of strategies. Small to medium-sized firms are frequently the target of a Microsoft audit initiated by a trade group such as the BSA. For large enterprise and mid-market firms, Microsoft audits its customers through its software asset management partner channel in what is frequently referred to as a Microsoft Software Asset Management (“SAM”) engagement.

Software Asset Management engagements are usually conducted by third-party auditors or consultants, but there is no obligation that the auditor in a SAM engagement be independent. Microsoft’s SAM engagement has been extensively used in lieu of traditional software audits with mixed reviews from the end user’s perspective.