CPE SESSION 20: SUNDAY, AUGUST 8, 8:00 AM – 12:00 PM

Forensic Accounting

Description/Objectives:
Forensic Accounting is one of the three fastest growing areas of accounting. Educators and CPAs are well positioned to provide accounting expertise in fraud investigations, business evaluations, divorce proceedings, and litigation support. This course begins with an explanation of the magnitude of fraud and the importance of fraud prevention and detection, fraud schemes, and fraud investigation methods. Types of forensic accounting engagements are explored, and tips are provided for expert witnesses and survival techniques while on the stand. The course concludes with career opportunities in forensic accounting and common certifications and their requirements. The case study approach is utilized for clarification and to stimulate lively discussion.

Format/Structure:
A colorful PowerPoint® presentation including case studies, supplemented by a bibliography of works cited.

Intended Audience:
Faculty desiring to add an overview of forensic accounting to any upper-level accounting course; auditors and internal auditors desiring information about forensic accounting engagements and certification; and accountants from any sector wishing to become active in forensic accounting.

Presenter:
Lynn H. Clements, Florida Southern College

* Denotes special requirements or prerequisite