The 2017 AICPA Fair Value Measurements Workshop, which was held in March, included for the first time training on the new performance framework for the Certified in Entity and Intangible Valuations (CEIV) credential.
Forensic and valuation services
Unmanned flying devices have the potential to bring new ways of doing business to accounting firms.
International efforts to deter financial crime rely on CPAs to be vigilant and perform critical roles.
Charles L. McGimsey and Daniel J. Whelan received the JofA's Lawler Award for the best article of 2015.
This article provides guidance on avoiding hazards that can derail the sale of a CPA firm and jeopardize the financial future of the firm and its owners.
The AICPA Forensic and Valuation Services Section annually honors its members who have made a positive impact on these areas.
Thirty-two young CPAs have received the first annual Standing Ovation recognition in the areas of forensic accounting and business valuation.
Gift or estate valuation of interests may be significantly higher, incurring more tax.
For most CPAs, a lunch with clients is hardly a life-threatening experience. It’s different when you’re an undercover FBI agent posing as an accountant whose clients are mob bosses.
CPAs advising small and midsize businesses should take a leading role when it comes to guiding succession planning.
Forensic accounting and business valuation practitioners have unique business development challenges. A recent survey helps shed light on where they can expect to find future growth. Plus: Download "This just in: Forensic and valuation services expected to keep growing," an infographic highlighting key findings from The 2014 AICPA Survey on International Trends in Forensic and Valuation Services.
Many CPAs will need to learn new IT skills due to the rise of Big Data, which is producing plentiful forensic accounting business opportunities.
How well do you know how to prevent, detect, and respond to data breaches? Find out in this month’s Fraud IQ quiz.
The Institute’s Forensic and Valuation Services (FVS) Section honored with its annual awards section members who have made a positive impact on forensic and valuation practice areas.
A properly conducted forensic interview turns a potentially reluctant subject into an information-providing source.
Many accounting firms are facing a daunting challenge paying for partner retirements. Long-standing buyout agreements often aren’t calibrated for today’s demographic and market realities. This article shows how firms can assess and adjust the terms and types of buyout agreements to facilitate successful ownership transitions.
Partners in midsize to large firms face many challenges and complexities when negotiating a sale of their ownership interest.
Understanding the cross-examiner’s objectives can help an expert witness prepare to take the stand. It is not difficult to identify foundational principles that, if properly understood and applied, allow you to “survive” cross-examination. Here are seven tips for forensic and valuation services accountants who serve as expert witnesses. Understand the
Do you know how to spot the red flags of a fraudulent transaction? Can you evaluate the warning signs? Find out in our Fraud IQ quiz.
Nathan J. Mueller’s fleecing of his employer, a financial services giant, is noteworthy because of the amount of money stolen, the many years the embezzlement lasted, and the internal control weaknesses that made the scheme possible. This article examines how the crime was committed and what organizations can do to protect themselves from similar losses.