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To find out more about when and where you can participate in this seminar, click the "learn more" link next to the location of your interest in the "Upcoming Seminars" column.
Or, you can find out more information by contacting Telestrat at or
by calling 1.877.647.5460. |
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6-8 credits per course (depending on the state)
In the wake of the massive corporate accounting scandals such as Enron, WorldCom, and Parmalat, the importance of detecting such fraud has taken on new proportions. No longer reserved exclusively for accountants and financial analysts, accounting fraud is a concern of most attorneys who must be able to detect and report any suspicions of questionable reporting practices as per the Sarbanes-Oxley Act of 2002. This course is designed to equip attorneys with the basic skills to determine signs of corporate accounting fraud along with guidance on what to do when confronted with such matters.
Detailed Agenda
| 9:00 a.m. - 10:00 a.m. |
The Nature of Fraud
Recognizing the Symptoms of Fraud, Approaches to Detecting Fraud |
| 10:00 a.m. - 11:30 p.m. |
Inadequate Disclosures
Balance Sheet, Income Statement, Cash Flow Statement, Footnotes |
| 11:30 a.m. - 12:00 p.m. |
MD&A Report
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| 12:00 p.m. - 1:00 p.m. |
Lunch (on your own)
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| 1:00 p.m. - 2:30 p.m. |
Financial Statement Fraud
Revenue Recognition, Percentage of Compliance, Inventory Valuation, Fictitious Sales, Deferred Expenses, Unrecorded Liabilities, Mark-to-Market Accounting, Off-Balance Sheet Structures |
| 3:00 p.m. - 3:30 p.m. |
Preventing Fraud
Sarbanes-Oxley, Internal Controls |
| 3:30 p.m. - 4:00 p.m. |
Case Studies
Enron, WorldCom |
| 4:00 p.m. - 5:00 p.m. |
Ethical Violations Versus Fraud
Ethical Responsibility of Managers, Ethical Responsibility of Auditor, Legal Follow-Up on Fraud |
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| Upcoming Seminars To Be Announced |
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