Fraud and the CPA. (AICPA News).The AICPA AICPA See American Institute of Certified Public Accountants (AICPA). and the Association of Certified Fraud Examiners Established in 1988 the Association of Certified Fraud Examiners is the professional organization that governs professional fraud examiners. Its activities include producing fraud information, tools and training. have developed "Fraud and the CPA," to teach CPAs about fraud detection and prevention. This course, which offers eight hours of CPE, delves into SAS 99, the AICPA's recent fraud standard, and looks at the motivating factors of fraud, asset misappropriation misappropriation n. the intentional, illegal use of the property or funds of another person for one's own use or other unauthorized purpose, particularly by a public official, a trustee of a trust, an executor or administrator of a dead person's estate, or by any scenarios, and the CPA's responsibility to detect fraud in the wake of the Sarbanes-Oxley Act. The course costs $99 for AICPA members, and $123.75 for nonmembers. Available as an interactive CD-ROM CD-ROM: see compact disc. CD-ROM in full compact disc read-only memory Type of computer storage medium that is read optically (e.g., by a laser). , the course can be ordered at www.aicpa.org/antifraud, or by calling (888) 777-7077. |
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