CPE & Event Catalog

Purpose and importance of MD&A. SEC requirements related to MD&A. SEC's watchful eye on MD&A.

Internal control over financial reporting. Risk factors. Regulatory guidance. Best practices for risk factors. Internal control over financial reporting. Executive compensation. Corporate governance disclosures.

The Form 1099-MISC. The Form 1099-NEC. The Form 1099-A. The Form 1099-C. The Form 1099-K. IRS filing penalties. Form 1099 administrative issues.

Who is Form 4797 used by. How is Form 4797 used to report.

Basics of gifts. Installment sales. Form 8594.

Form W-9 compliance. Backup withholding. Partner rules. FATCA reporting. Penalties. The "B" notice. IRA TIN matching service.

The franchising process. Fees associated with a franchise agreement. Franchisor accounting issues. Franchisee accounting issues. Contract-related costs. Franchisor revenue recognition. Franchisee revenue recognition.

Fraud triggers. Fraud symptoms. Data analysis. Data analysis techniques. Benford's law. Ease of detection. Cost-effectiveness of investigation. Investigation labor.

Fraud audit techniques using Excel. Excel arrays. Excel text functions. Benford's law.

Benford's law overview. History of Benford's law. Using statistics to interpret results. Benford's law example with manipulated data. Using Excel to identify subsets of data for further analysis. Advantages of Benford's law. When to use Benford's law. Benford's law used with world populations. Benford's law summary.

Fraud. Fraud and theft schemes. Financial statement fraud. Fraud policies and controls. Fraud detection. Fraud investigation. Investigation of concealment and conversion. Fraud interviewing techniques. Fraud report. Legal aspects of fraud.

Introduction to fraud. Who commits fraud and why. Fraud prevention: pressures and rationalizations. Fraud prevention: opportunities. Fraud detection. Fraud investigation and audit. Review of auditor's responsibility with respect to fraud.

Explain the expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud. Fraud inquiries and engagement team discussion points. Identifying and responding to fraud risk on an audit. Testing journal entries and other tests for management override. Required fraud and noncompliance communications by various auditing.

Fraud schemes by employees. Financial statement fraud schemes. Fraud schemes by outsiders.

Employee fraud schemes. Financial statement fraud schemes. Outsider fraud schemes.

Real-life and practical examples of fraud in smaller and mid-size environments, including nonprofits.

Fraud in government. Impact if the fraud triangle. Payroll fraud. Procurement fraud. Travel and entertainment expense reimbursement fraud. No-show fraud. Financial statement fraud. Social security fraud. Medicare and Medicaid fraud. Unemployment program fraud.

Information-based schemes. Trade-based schemes. Action-based schemes. Closing price manipulation schemes. Spoofing-based fraud. Cornering schemes. Misleading customers schemes. Fraud in specific financial markets. The impact of regulation.

How many corporations, companies, and not-for-profit organizations have committed fraud? Responsibility for detecting fraud. Studying fraud cases. Evolution of fraud audit standards. Definition of fraud. Types of fraud. The 3 characteristics of fraud.

Full disclosure principle. Accounting policies. Subsequent events. Common disclosures. Summary of significant accounting policies. Unconditional purchase contract obligations. Segmental reporting. Related parties. Risks and uncertainties. Accounting changes and error corrections. Interim financial reporting.