CPE & Event Catalog

IRS foreign information returns and civil penalties. FBAR penalty mitigation rules. Statement of specified foreign financial assets. Annual return to report transactions with foreign trusts and receipt of certain gifts. Annual information return of foreign trust with a US owner. Information return of U.S. Persons concerning certain foreign corporations. Information return of a 25% foreign-owned or a foreign corporation. Engaging in a US trade or business. Return by a U.S. transfer of property to a foreign corporation. Return of U.S. persons concerning certain foreign partnerships. Information return of U.S. persons concerning foreign disregarded entities. Return by shareholder of a passive investment company or qualified electing fund. Current procedures for participation in the IRS Offshore Voluntary Disclosure Program.

Foreign tax essentials.

Objectives of forensic accounting. Engagement planning. Evidence gathering. Analysis and examination. Bradford's law analysis. Reporting and documentation. Litigation support and follow-up.

Forensic analytics. Forensic analytics steps. Excel data importing and scrubbing. Excel forensic analysis techniques. Supplier-specific analytics.

Breakdown of financial statements. Balance sheet. Key accounting policies and estimates. Understanding footnote disclosures.

Introduction to SEC Form 10-K Requirements. Overview of SEC Form 10-K. Key Regulatory Requirements. SEC Review Process.

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

Basics of gifts. Installment sales. Form 8594.

Who uses Form 4797? How is Form 4797 used to report?

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.

Benford's Law. History of Benford's Law. Using statistics to interpret results. Benford's Law example with manipulated data. Advantages of Benford's Law. When to use Benford's Law. Beneish M Score.

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.

Revenue and earnings manipulation. Expense and liability fraud. Asset and equity mismanagement. Disclosure and reporting fraud. Classification-based cash flow manipulation schemes. Timing-based cash flow manipulation techniques. Transaction structuring to inflate operating cash flow. Disclosure and presentation techniques.

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

Fraud trends. Audit requirements related 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.