2023 Deceptive Accounting Practices & Ethics In Accounting Recognizing the Warning Signs of Fraud
(Full-Day or 2 Half-Days)
(Full-Day or 2 Half-Days)
CREDITS: 8
CATEGORY: Auditing (8), Ethics (4)
SPEAKER: Kenneth Heaslip, CPA
DATE: Tuesday June 13, 2023 or July 12 or Aug. 1
(or 2 Half-Days option or 6/13 & 6/14 or 7/12 & 7/13 or 8/1 & 8/2)
TIME: Full Day Option: 8:50 A.M. - 5:10 P.M. Eastern
8:50 - 10:45 Welcome & Lecture
10:45 - 11:00 Coffee Break
11:00 - 12:30 Lecture
12:30 - 1:30 Lunch (on your own)
1:30 - 3:15 Lecture
3:15 - 3:30 Coffee Break
3:30 - 5:00 Lecture
5:00 - 5:10 Wrap-up
Half Day Option: 12:00 - 3:40 P.M. Eastern on each day.
LOCATION: All New (2023) Pre-Recorded Webinar
The morning session is a case study approach to learning about fraud in financial statements. It is valuable for anyone who prepares and reports on financial statements. The focus is on real fraud cases, how they were executed, and how they could have been caught.
The afternoon session by Kenneth Heaslip details everything you need to know regarding the new "Hosting Services" interpretation of the “Independence Rule” (ET 1.295) in the AICPA Code of Professional Conduct which establishes requirements for CPAs that were developed with the new technology in mind. The principle underpinning the “Hosting Services” interpretation is that CPAs should not perform any activities for their clients that are management’s responsibility. The interpretation explains that taking responsibility for hosting an attest client’s data or records impairs a CPA’s independence. Ken will explain these rules in detail and how it applies to your practice. This afternoon session will satisfy the NYS requirement (as well as all states with a general ethics requirement) for your 4 ethics credits! Earn all your required ethics with this course.
Choose to attend both sessions or just one.
Topics & Learning Objectives Include:
Deceptive Accounting Practices
- The role of the auditor
- The AICPA Fraud Risk Framework
- Inventory
- Cash
- Capitalizing assets
- Revenue recognition
- Channel stuffing
- Related party transactions
- Reserve
Ethics
- Authority of the New York State Board of Accountancy
- The conceptual framework
- Confidentiality
- Conflicts of Interest
- Independence
- Management Responsibilities
- Tax Services
- Record requests
- Commissions, referral fees, and contingent fees
- Ethics In Accounting
- New "Hosting Services" Interpretation
Kenneth Heaslip is one of the foremost lecturers in Accounting & Auditing. He has over 30 years of experience in lecturing on A&A topics and is currently a professor at Mercy College.
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