CPE & Event Catalog

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.

Fraud awareness and prevention. Define various types of fraud. Identify common fraud schemes.

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

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud in government. Impact of the fraud triangle. Payroll fraud. Procurement fraud. Graft. 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.

Prevalence of fraud in nonprofit organizations. Misappropriation and strategies for prevention. Misuse of government funds. Cyber-related fraud targeting nonprofit organizations.

The need for financial reporting reform. Protecting investors. Restoring investor confidence. Internal control reporting requirements. Promoting accountability and transparency.