Forensic Services

Robert Beranger, CPA/CFF

The coronavirus pandemic is presenting new challenges to CPAs related to fraud, according to forensic accountant and former Treasury special agent Robert Beranger, CPA/CFF.

Emergence through fresh-start reporting

As an entity moves through the bankruptcy process, it must meet certain criteria to qualify, upon emergence, for fresh-start reporting under FASB ASC Topic 852, Reorganizations.

Auditing fraud risk during a pandemic

Fraud risk in the financial statements has been elevated amid the coronavirus pandemic. Here’s what practitioners need to know as they audit the risks of fraud during their engagements.

Remote forensic interviews

Careful preparation and precise camera positioning can maximize the effectiveness of remote forensic interviews.

Becoming a fraud fighter

By developing an investigative mindset, CPAs can make themselves indispensable during this trying time.

How CPAs can fight fraud in the COVID-19 pandemic

Coronavirus is an opportunity for fraudsters to take advantage of fear and confusion. Elizabeth Woodward, CPA/CFF, and Howard Silverstone, CPA/CFF, discuss how accountants can identify and prevent coronavirus-related fraud.

Where to find May’s flipbook issue

The Journal of Accountancy is now completely digital. 

 

 

 

SPONSORED REPORT

Implementing lease accounting

FASB’s Codification (ASC) 842, Leases, requires companies to make significant changes in the way they report operating leases. But one of the initial challenges might be simpler than you think … find out more with this report.