Fraud and Forensic Publications
Publication:
If you’re a CPA working in fraud or forensics, you have to work hard to keep up with cutting edge techniques and outthink potential perpetrators. AICPA's fraud publications help you do just that
Published on September 21, 2012
Knowledge Sharing to Deter and Detect Fraud
Article:
Tips for improving communications among the financial reporting supply chain.
Published on January 28, 2011
Securities Fraud and the Theft-Loss Deduction
Article:
Whether investment losses from fraud should be treated as capital losses or theft losses when the stock is purchased through a stockbroker is currently undecided for tax purposes
Published on March 18, 2013
A Different Type of Loan Fraud
Newsletter:
What it is and how it is gaining ground.
Published on December 29, 2009
False Tax Returns, Mail Fraud, and Money Laundering
Article:
The Third Circuit Court of Appeals may have opened the door to a new approach that could result in significantly increased criminal penalties for taxpayers who file false returns. Taxpayers who mail or e-file their tax returns and knowingly understate their taxable income thereon may be exposing themselves to the
Published on February 01, 2011
Memo Addresses Treatment of Fraudulently Altered Returns
Article:
The Office of Chief Counsel advised on a number of issues regarding returns where a preparer, after issuing the taxpayers refund anticipation loans, increased the amount of the charitable contribution deductions claimed on the returns without the taxpayers’ knowledge or consent to increase the refund received from the IRS.
Published on June 30, 2011
Forensic Futurama Why Forensic Accounting Is Evolving
Article:
The scope of forensic work has expanded and will continue to do so. In litigation, the role of the adviser or expert witness is well defined and is applied in many areas where evaluation of quantum — how much a case is worth — is the key. Forensic accounting covers
Published on January 28, 2011
The Next Case of Madoff Disease
Article:
When clients rely on just the word-of-mouth reputations of investment professionals within their social groups, they miss out on the healthy skepticism and due diligence exercised by an advanced planning group. A referral from a successful friend may be a great place to start, but it’s only a start.
Published on January 28, 2011
IRS Nonacquiesces to Tax Court Fraud Holding
Article:
...nonacquiesced to the Tax Court’s decision in Norris because the IRS believes that the Tax Court improperly used a “rigid” 11-factor test to determine the existence of fraud instead of making the determination by considering the taxpayer’s entire course of conduct
Published on January 31, 2012
Tread Carefully What CPAs Should Know About Tax Fraud
Article:
This article examines Sec. 6663 and the civil tax fraud penalty it imposes
Published on April 19, 2010
Fourth Circuit Upholds Return Preparer Conviction in RAL Wire Fraud Case
Article:
The Fourth Circuit has upheld the conviction of a Maryland tax return preparer for preparing false tax returns and for wire fraud, where the preparer used interstate wire communications to secure refund anticipation loans (RALs) for his customers
Published on January 28, 2011
AICPA Corporate Finance Insider
Article:
...Covers financial management, corporate compliance, fraud prevention, technology, accounts payable, T&E, exec compensation, corporate HR, risk management, IFRS & more news-breaking issues for CPAs, CFOs & other key decision-makers. Subs
Published on March 07, 2013
Protecting the Elderly from Financial Abuse
Article:
This column explores the warning signs of senior fraud and offers suggestions for identifying those signs and resources for guidance in handling such situations
Published on January 28, 2011
AICPA Corporate Finance Insider 2010
Newsletter:
Covers financial management, corporate compliance, fraud prevention, technology, accounts payable, T&E, exec compensation, corporate HR, risk management, IFRS & more news-breaking issues for CPAs, CFOs & other key decision-makers. Subscription is free & open to...
Published on October 23, 2012
U.S. Attorneys Are Authorized to Fight Stolen Identity Refund Fraud
Article:
In an effort to better combat crimes involving stolen identities and tax refund fraud, the Justice Department has changed the procedures it uses to handle such cases
Published on November 30, 2012