Fraud Prevention
Guidance:
The CPA alone cannot prevent fraud. However, the CPA can be instrumental in helping to assemble the resources of the various departments within a company and work with directors, management, employees, and others to institute anti-fraud programs.
Published on May 10, 2011
Steps in a Civil Litigation Matter Legal Pleadings and Claim for Relief
Article:
Read this overview to gain an understanding of the role of the CPA in the pre-trial process.
Published on May 07, 2010
Steps in a Civil Litigation Matter Legal Pleadings and Claim for Relief
Article:
Read this overview to gain an understanding of the role of the CPA in the pre-trial process.
Published on May 27, 2011
Code of Professional Conduct
Professional Standards:
The AICPA Code of Professional Conduct and Bylaws applies to all services rendered by AICPA members. The following sections of the Code of Professional Conduct have particular applicability to the practice of business valuation...
Published on February 11, 2011
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
Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud
Executive Summary:
This article seeks to explain briefly the current legal framework defining fraudulent conduct and what an investment adviser firm can do to avoid accusations of fraud. In particular, it describes how an adviser may commit fraud by failing to disclose adequately potential...
Published on April 23, 2010
ABV Exam Content Specification Outline References
Guide:
Find the reference materials you need in order to prepare for the ABV Exam.
Published on May 13, 2013
Summary of the Provisions of the Sarbanes-Oxley Act of 2002
Executive Summary:
The following summaries describe key provisions of the Sarbanes-Oxley Act.
Published on September 19, 2012
Financial Forensic Accounting Education Series
CPE:
This series is presented at an intermediate level based on the CFF Body of Knowledge and is intended for accountants interested in the forensic accounting.
Published on May 08, 2013
Jeffrey Marshall
Article:
This article covers internal work environment and corporate governance, characteristics of a good audit committee, and COSO recommendations for establishing internal controls.
Published on May 05, 2010
Rising Sun Construction Company
Case Study:
When Jerry Blank, the Rising Sun Construction's business development officer, begins a successful networking effort in Japan, questions are raised about whether his efforts are ethically - and legally - sound.
Published on January 09, 2013
Financial Gatekeepers
Article:
Barry C. Melancon, President of AICPA, stated in a recent interview that fraud detection and protection of the public interest are important components of the mission of CPAs as they help businesses succeed.
Published on April 20, 2011