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Wednesday, July 11, 2018 Live

Real World Fraud in Today’s Small- to Medium-Sized Entities (E1807123)

8:30 AM - 4:30 PM EDT

Registration: 8:00 AM EDT

APA Hotel Woodbridge

120 Wood Avenue South
Iselin , NJ 08830

8 CPE Credits in AA

OVERVIEW

This course uses hands-on case studies based on real-world frauds to help participants carry out their financial statement fraud responsibilities. Auditors and corporate accounting and finance professionals in small-to medium-sized entities will find this course relevant. The course includes an overview of the auditor’s responsibilities related to financial statement fraud. In addition, the course includes information relevant to management’s responsibility for fraud and internal controls. Cases address revenue recognition, various financial statement manipulations, purchasing fraud, and other common areas of interest.

DESIGNED FOR

Practitioners and financial professionals responsible for preventing, detecting, and dealing with financial statement fraud.

BENEFITS

  • Recognize how real-world frauds may affect entities
  • Identify key points related to the auditor’s responsibilities related to fraud during a financial statement audit
  • Recognize and recall ways to address common fraud committed within an organization

HIGHLIGHTS

  • Hands-on case studies covering common fraud activities
  • Internal controls in small- to medium-sized entities
  • Professional standards and requirements

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • *AICPA members deduct an additional $30 from applicable price.

NJCPA Goes Green - Registrants Save $20
New for 2018, course materials will be distributed electronically and we're passing the savings along to you. All 8-hour seminar pricing has been reduced by $20. To access, visit your My Events page. Download to your laptop or tablet prior to your seminar. Handouts are added as received - remember to check back for updates.

INSTRUCTOR

Jerry Spratt

Jerry E. Spratt, CPA, CFE, CFSA, CGFM, CFF,CFCI, CICA, CFFA

AICPA/Professional Development Institute

Jerry E. Spratt, CPA, CFF, CFE, MAFF, CFCI, MAFF, CICA, CGFM, MBA Maumelle, AR Jerry has 40+ years of audit and/or forensic examination experience gained through his employment with Spratt Financial Forensics, Inc., where he is currently the president/owner, and the Arkansas Division of Legislative Audit, where he retired as Assistant Legislative Auditor. Jerry has over 30 years’ combined experience in organization board governance with multiple years in officer positions, including three years as Board Chair of the Arkansas Federal Credit Union (AFCU) Board of Directors; the Arkansas Society of CPAs (ASCPA) Board of Directors, with one year as Board Chair; and the Arkansas Chapter of CFEs, where he served many years as Board President. He has served on numerous accounting, auditing, and forensic examination-related committees, including ASCPA Professional Ethics (1998-2018, one year as Chair) and AFCU Supervisory (Audit) Committee (six years, four as Chair). Jerry also served as an AFCU Defined Benefit Plan Trustee (2006-2015). Jerry has developed and/or taught over 250 courses on forensic accounting and investigation, GAAS, Financial Accounting Standards, AICPA Code of Professional Ethics, nonprofit accounting and auditing, interviewing, internal controls, board governance, trial preparation, and forensic examination for sponsoring organizations since 2004. Course sponsoring organizations include AICPA; Association of Certified Fraud Examiners and local chapters; Arkansas State Society of CPAs and other state societies of CPAs; Surgent; National Business Institute; National Association of Federal Credit Unions; and others. For three years he was an adjunct professor at the University of Arkansas at Little Rock, teaching a graduate-level self-authored forensic course entitled “Accounting 8300 Fraud Audit.” He has written several articles published in Arkansas Business concerning accounting, auditing, and forensic examination. Awards Jerry has received include the Association of Certified Fraud Examiners’ 2004 CFE of the Year; ASCPA Outstanding CPA in Government (2004) and Mac Angel Discussion Leader of the Year (2005, 2010, 2014, and 2015); and AICPA Outstanding Instructor (2011, 2012, 2014 and 2018).

PRICING

$279.00 - Member

$379.00 - Nonmember

AICPA members receive a discount of $30 for this event.

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

COURSE DEVELOPER

American Institute of CPAs