Informações:
Sinopse
Welcome to the AICPA Forensic and Valuation Services (FVS) podcast channel. Subscribe to receive unlimited access to free podcasts on technical guidance, resources, and events as well as valuable insights and updates on professional issues from nationally recognized forensic and valuation experts. Visit us online at www.aicpa.org/fvs to gain access to valuable member-only benefits.
Episódios
-
Valuation in Family Law Litigation
28/07/2022 Duração: 44minGuests: Josh Shilts, CPA/ABV/CFF/CGMA Ken Pia, CPA/ABV Josh and guest, Ken Pia, who leads the national matrimonial practice for Marcum LLP will share where the practice is at the beginning of the 3rd year of the pandemic. The podcast will also discuss some important issues to consider such as: Managing quality and credibility in an increasingly complex environment that is increasingly virtual Developing processes and the impact of business valuation trailblazers The value of always being prepared for litigation Avoiding the trend of shortcuts and what to put in your toolbox The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us on
-
Multi-Disciplinary Valuations
30/06/2022 Duração: 44minGuests: Josh Shilts, CPA/ABV/CFF/CGMA Dennis Webb Valuation often takes many forms and when a practitioner encounters an engagement that require different skill sets or retain the appropriate subject matter experts. This is commonly encountered when a business owns real estate that can often be worth more than the business. On this podcast Josh and guest Dennis discuss: The benefits of understanding how different professionals approach a valuation Learning to ask questions in the other expert’s language How intangible benefits can change over time and how to communicate this to different stake holders (e.g., judges, IRS, owners). The podcast will also discuss some important issues to consider such as: How to improve or solve multi-disciplinary problems Similarities between business valuation and real estate valuations How discounts are developed for asset holding companies The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of informat
-
Potential implications of COVID-19 to FCPA
30/06/2022 Duração: 20minGuests: Victor Padilla, MBA, CFE, Weaver Christopher Meadors, CPA, CFF, JD, Delta Consulting Group Sasha Gartman, CFE, CAMS, Weaver Our presenters will provide an overview of the Foreign Corrupt Practices Act (FCPA) and the potential effects that the recent COVID-19 pandemic could have on FCPA enforcement trends. The presenters will discuss examples of FCPA risks that companies should be aware of in this environment and the corresponding actionable steps organizations can take to address such challenges. Examples of challenges include: Reduced budgets Layoffs of corporate compliance and audit professionals A distributed workforce Supply chain issues Make sure you FCPA programs and internal controls account for new risks associated with COVID. Do not let down your guard, FCPA enforcement is not going away any time soon. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for profe
-
Forensic Data Analytics - Part 2
07/06/2022 Duração: 22minGuest(s): Lynda H. Schwartz CPA CFF CFE CGMA, Lynda Schwartz LLC Vincent Walden, CPA CFE, Alvarez & Marsal Doug Aguilera, CPA CFF CFE CGMA, Aguilera & Associates In this informative two-part podcast series, we discuss a Data Analysis topic from Understanding the Forensic Technology Landscape: A reference guide for practitioners. These experienced forensic accountants discus: Various cases where data analytics is used by the accounting and legal profession Deployment of data analysis tools and in investigations, litigation, and proactive fraud prevention controls Trends in forensic data analysis Why database analysis is a core focus of forensic accountants and anti-fraud professionals Application of a variety of database analysis tools in a variety of circumstances, and some of the challenges Considerations when working with “big data” The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advoca
-
Forensic Data Analytics - Part 1
07/06/2022 Duração: 22minGuest(s): Lynda H. Schwartz CPA CFF CFE CGMA, Lynda Schwartz LLC Vincent Walden, CPA CFE, Alvarez & Marsal Doug Aguilera, CPA CFF CFE CGMA, Aguilera & Associates In this informative two-part podcast series, we discuss a Data Analysis topic from Understanding the Forensic Technology Landscape: A reference guide for practitioners. These experienced forensic accountants discus: Various cases where data analytics is used by the accounting and legal profession Deployment of data analysis tools and in investigations, litigation, and proactive fraud prevention controls Trends in forensic data analysis Why database analysis is a core focus of forensic accountants and anti-fraud professionals Application of a variety of database analysis tools in a variety of circumstances, and some of the challenges Considerations when working with “big data” The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advoca
-
Discounted Cash Flows
02/06/2022 Duração: 57minGuests: Josh Shilts, CPA/ABV/CFF/CGMA Roger Grabowski Josh and guest Roger Grabowski discuss: An in-depth history of the evolution discounted cash flow analysis How to deconstruct and evaluate a company’s historical growth The importance of learning about the company and its management The podcast will also discuss some important issues to consider such as: Organic vs acquisition growth The art of data collection Ideal future cash flows vs practical future cash flows The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t mis
-
Fraud and Internal Controls
14/04/2022 Duração: 14minGuests: Angela Murdo, CPA, CFE A lack of internal controls can be disastrous to any business. Companies need to ensure sound risk management is in place, no matter their size. Internal controls can be the key to preventing and detecting fraud. This podcast will address financial and operational risks and provide you with the guidance to help prevent and detect fraud: - Why are internal controls so important? - What questions you should be asking - Fraud red flags. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Do
-
Healthcare Valuation
11/04/2022 Duração: 40minGuests: Josh Shilts, CPA/ABV/CFF/CGMA Mark Dietrich, CPA/ABV Healthcare valuation requires an in-depth knowledge of specialized machinery, complicated coding and billing protocols as well as a highly regulated environment. Professionals who provide valuation services in this area also need to be understand how to identify and value intangible assets that can often hold the majority of a healthcare practice’s value. Josh and guest Mark Dietrich discuss: A brief history of healthcare valuation Development of the concept of personal goodwill The importance of specialization in the valuation profession The podcast will also discuss some important issues to consider such as: Risk and cost of capital for different types of medical practices Compensation vs. profit for distribution Capitalization of cash flow vs discounted cash flow The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professional
-
Fair Value
27/01/2022 Duração: 32minGuest: Josh Shilts, CPA/ABV/CFF/CGMA Mark Zyla, CPA/ABV The valuation profession requires a broad understanding of valuation principles, standards, and up and coming trends within the industry. In this podcast, several of the key considerations that go into a valuation will be covered. Josh and guest Mark Zyla discuss: ESG and impact on valuations Different risk assessments Awareness of valuation standards The podcast will also discuss some important issues to consider such as: How valuation fits into the financial reporting process Trends in the valuation profession Improvements in technology and access to data The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing thes
-
New Challenges and Approaches to Electronic Discovery (Parts 2)
07/12/2021 Duração: 18minGuests: Doug Aguilera, CPA/CFF, CGMA, CFE Derek Duarte, Senior Vice President, UnitedLex Kyle Kelly, Senior Technical Program Manager – eDiscovery, Coinbase This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape. We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency. The following topics are discussed. The extensive variety of electronic discovery requests that companies face, Collection and analysis considerations, and The tools used to meet discovery collection, and analysis needs. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential pro
-
New Challenges and Approaches to Electronic Discovery (Parts 1)
07/12/2021 Duração: 23minGuests: Doug Aguilera, CPA/CFF, CGMA, CFE Derek Duarte, Senior Vice President, UnitedLex Kyle Kelly, Senior Technical Program Manager – eDiscovery, Coinbase This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape. We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency. The following topics are discussed. The extensive variety of electronic discovery requests that companies face, Collection and analysis considerations, and The tools used to meet discovery collection, and analysis needs. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential pro
-
Terminal Value
03/12/2021 Duração: 22minGuests: Josh Shilts, CPA/ABV/CFF/CGMA Bradford Cornell, PhD The concept of terminal value is one that is used throughout business valuation. Josh and guest Bradford Cornell discuss: A brief history of the terminal value The challenges of using steady growth models How to use long-term growth models The podcast will also discuss some important issues to consider such as: Litigation concerns Evaluating impact of long-term growth models Price vs. value The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – s
-
Phishing – How to be reeled in! (Part 2)
04/11/2021 Duração: 23minGuest(s): Doug Aquilera, CPA/CFF, CGMA, CFE Randy Wolverton, CPA Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the FVS Eye on Fraud quarterly report on Phishing - Getting reeled in and discusses at the following: How phishing schemes have changed due to the pandemic and the impact of technology The financial, operational and reputational impact of phishing on organizations Prevention and mitigation tips for organizations and for practitioners The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstra
-
Phishing – How to be reeled in! (Part 1)
04/11/2021 Duração: 18minGuest(s): Doug Aquilera, CPA/CFF, CGMA, CFE Randy Wolverton, CPA Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the FVS Eye on Fraud quarterly report on Phishing - Getting reeled in and discusses at the following: An introduction into phishing and its evolution over the years The anatomy of a typical phishing attach A discussion of some of the more common fraud scams The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Vi
-
The Rising Challenge of Sustainability Fraud - Part 2
28/10/2021 Duração: 20minGuests: Vera Moll, KPMG Netherlands Mike Broekhof, KPMG NetherlandS Anna Maria Cicirello, KPMG Canada With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting. This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries. We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Cr
-
The Rising Challenge of Sustainability Fraud - Part I
28/10/2021 Duração: 24minGuests: Vera Moll, KPMG Netherlands Mike Broekhof, KPMG Netherlands Anna Maria Cicirello, KPMG Canada With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting. This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries. We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Cr
-
Value creation based on two factors: EBITDA/cash flow and capital structure
27/10/2021 Duração: 19minGuests: Sugi Hadiwijaya and Vin Batra This podcast will discuss the value creation for private companies in respect to two factors: EBITA/cash flow and capital structure. Topics include: Understanding the concept of key growth and performance improvement drivers and valuation Strategies to maximize value Establishing a value creation framework as a means for business growth The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable a
-
Reasonable Certainty
21/10/2021 Duração: 36minGuests: Josh Shilts, CPA/ABV/CFF/CGMA and Richard Claywell, CPA Company specific risk premium is the metric that captures unique risk to a business and is comprised of external and internal factors. Understanding how to identify and document these components is critical to providing valuations that are thoroughly supportable and defensible. Josh and guest Richard Claywell discuss: A brief history of CSRP Qualitative and quantitative components of CSRP Litigation and CSRP The podcast will also discuss some important issues to consider such as: How and when to apply reasonable assumptions in your analysis How to assess internal or management risk Help attorneys and clients understand CSRP
-
Using Cryptocurrency to Hide Assets
03/10/2021 Duração: 19minGuests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV With the emergence and popularity of cryptocurrency, there now exists a new avenue to hide assets during contentious proceedings. In this podcast we will discuss: Indicators that a person or entity holds crypto assets Gaining access to crypto records Recommendations for forensic practitioners The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant co
-
How blockchain and cryptocurrency are used to commit fraud
02/10/2021 Duração: 27minGuests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV With new technologies come new opportunities for bad actors to exploit advantageous conditions that may increase the fraud landscape. In this podcast we explore: What blockchain and cryptocurrencies are The risks and benefits of blockchain technology Ways to mitigate against fraud risk The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.