This program combines real-world fraud case analysis with a practical overview of AR-C Section 70. Attendees will explore how fraud occurs and gain clarity on preparation of engagement requirements for financial statements.
DESIGNED FOR
CPAs and accountants in public and private accounting
BENEFITS
- Understand how fraud is executed and detected.
- Gain practical guidance to help avoid compliance missteps in financial statement preparation.
HIGHLIGHTS
- Analyze fraud cases, including how schemes are carried out, concealed and uncovered.
- Examine fraud risk factors: motive, opportunity, rationalization and capability.
- Review AR-C Section 70 applicability and key preparation engagement requirements.
- Understand engagement letters, disclosures and disclaimer language.
- Explore independence considerations and departures from reporting frameworks.
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