CPE Session 12: Sunday, August 7, 8:00 AM – 11:00 AM
What's New in Fraud and Forensic Accounting?
Description/Objectives:
Forensic Accounting continues to be one of the 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 focuses on current issues in the field, including a discussion of the results and implementation of the Sarbanes-Oxley whistleblowing provisions; the AICPA Discussion Memorandum, Forensic Services, Audits, and Corporate Governance: Bridging the Gap (issued July 2004) and its progress; tips for expert witnesses and survival techniques while on the stand; a discussion about career opportunities in forensic accounting; implementation issues of SAS No. 99; and discussion about the texts available to the practitioner and to the instructor. A new case study is presented for lively discussion and available for use by paid participants in their classrooms and in presentations to their local accounting societies.
Format/Structure:
A group discussion led by the presenter, focused upon (but not necessarily devoted to) a colorful PowerPoint® presentation, a case study available for use by paid participants in their classroom, and a bibliography of works cited.
Intended Audience:
Faculty desiring to add an update of forensic accounting to any upper-level or graduate-level accounting course; auditors and internal auditors desiring information about forensic accounting engagements and certification; and accountants from any sector wishing to stay current in forensic accounting.
Presenter:
Lynn H. Clements, Florida Southern College
* Denotes special requirements or prerequisite
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