Internal Controls and Fraud Proofing
Guide:
Developing an understanding of the various factors that contribute to the risk of fraud is only the first step in a fraud prevention strategy. Following this, it is necessary to implement policies that will help to reduce the threat.
Published on January 09, 2013
No. 1 Procedures Questionnaire
Professional Standards:
The SSVS No. 1 Implementation Guide IV is intended to provide a checklist of all of the factors, considerations, and requirements mentioned in the AICPA valuation standard
Published on March 14, 2013
Statement on Standards for Consulting Services No. 1
Professional Standards:
The AICPA Code of Professional Conduct applies to all services rendered by AICPA members. Certain sections of the Code of Professional Conduct have particular applicability to the practice of business valuation and litigation services.
Published on February 11, 2011
Appendix to SAS No. 99, Fraud Risk Factors
Executive Summary:
This appendix excerpt contains examples of risk factors discussed in paragraphs 31 through 33 of the Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit. Separately presented are examples relating to the two types of fraud relevant to the auditor's consideration-that is, fraudulent financial reporting
Published on January 09, 2013
Rule of Evidence 702-705 and Rule of Civil Procedure 26 by State
Article:
This matrix is designed to provide at-a-glance information state by state on Federal Rule of Evidence 702-705 and adoption of Federal Rule of Civil Procedure 26 with links to state specific information.
Published on February 29, 2012
From the Federal Trade Commission Press Release FACTA Disposal Rule Goes into Effect June 1
Federal Law:
Beginning June 1, 2005, a new federal rule will require businesses and individuals to take appropriate measures to dispose of sensitive information derived from consumer reports
Published on February 11, 2011
SSVS No. 1 Fact Sheet
Overview:
The AICPA SSVS No. 1 fact sheet, provides all the basic information necessary to know the basics of SSVS1
Published on April 25, 2013
Listings of SSVS No. 1 Procedures
Guide:
The SSVS No. 1 Implementation Guide III is intended to summarize all of the factors, considerations, and requirements mentioned in the valuation standard
Published on March 14, 2013
SSVS No. 1 Illustrations for PFP-Specific Engagements
Guide:
Scope and illustrations of applicable services related to personal financial planning engagements. Provided for guidance and use pursuant to SSVS No. 1
Published on April 25, 2013
SSVS No.1 and Fairness Opinions Comment Letter
Comment Letter:
Provided is the Valuation Standards Subcommittee response to a member question with respect to fairness opinions and whether they are covered in SSVS No. 1
Published on April 25, 2013
SSVS No. 1 Application Flowchart Exhibit-1 Overview of the SSVS
Professional Standards:
Provided is a SSVS No. 1 Application Flowchart, intended to illustrate the flow of valuation analyst considerations and procedures in the valuation standard
Published on February 28, 2012
Scope of SSVS No. 1 Reporting Compliance Checklists
Tools:
The intent of the reporting compliance checklists is to provide the practitioner with non-authoritative guidance to follow the reporting requirements as defined in SSVS No. 1
Published on February 22, 2013
SSVS No. 1 Reporting Compliance Checklists (Introduction and Use)
Tools:
The intent of the reporting compliance checklists is to provide the practitioner with non-authoritative guidance to follow the reporting requirements as defined in SSVS No. 1
Published on February 21, 2013
Certified in Financial Forensics (CFF) Examination
Guide:
Beginning September 1, 2010, candidates must successfully pass the Certified in Financial Forensics (CFF) Examination as part of the process of obtaining the CFF Credential
Published on April 09, 2013
FVS Special Report 08-1 Independence, Integrity and Objectivity in Performing Forensic and Valuation Services
Guidance:
Guidance on the ethical issues that may affect a forensic accounting or valuation engagement, including concepts of independence, integrity and objectivity, and the potential for conflicts of interest when those services are rendered.
Published on August 09, 2010