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Forensic Accountant
Forensic accountants are experienced auditors, accountants, and investigators of legal and financial documents that are hired to look into possible suspicions of fraudulent activity within a company; or are hired by a company who may just want to prevent fraudulent activities from occurring. They also provide services in areas such as accounting, antitrust, damages, analysis, valuation, and general consulting. Forensic accountants have also been used in divorces, bankruptcy, insurance claims, personal injury claims, fraudulent claims, construction, royalty audits, and tracking terrorism by investigating financial records. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials. Tasks performed Forensic accounting or forensic accountancy has been used since the time of the ancient Egyptians when Pharaoh had scribes account for his gold and other assets. These scribes worked in Pharaoh' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor
An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. Types of auditors * External auditor/ Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most important ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Business Valuation Standard
Business Valuation Standards (BVS) are codes of practice that are used in business valuation. Examples of business appraisal standards are as follows: * CICBV Practice Standards. Published by the CBV Institute. * Uniform Standards of Professional Appraisal Practice (USPAP). Standards 9 and 10 cover business valuation and reporting standards. Published by the Appraisal Foundation. * International Valuation Standards. Published by the International Valuation Standards Council. * Statement on Standards for Valuation Services (SSVS No 1). Published by the American Institute of CPAs. In addition, each of the three major United States valuation societies—the American Society of Appraisers (ASA), American Institute of Certified Public Accountants (CPA/ABV), and the National Association of Certified Valuators and Analysts National may refer to: Common uses * Nation or country ** Nationality – a ''national'' is a person who is subject to a nation, regardless of whether the pers ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Digital Forensics
Digital forensics (sometimes known as digital forensic science) is a branch of forensic science encompassing the recovery, investigation, examination and analysis of material found in digital devices, often in relation to mobile devices and computer crime. The term digital forensics was originally used as a synonym for computer forensics but has expanded to cover investigation of all devices capable of storing digital data. With roots in the personal computing revolution of the late 1970s and early 1980s, the discipline evolved in a haphazard manner during the 1990s, and it was not until the early 21st century that national policies emerged. Digital forensics investigations have a variety of applications. The most common is to support or refute a hypothesis before criminal or civil courts. Criminal cases involve the alleged breaking of laws that are defined by legislation and that are enforced by the police and prosecuted by the state, such as murder, theft and assault agai ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified In Financial Forensics
Certified in Financial Forensics (CFF) is a specialty credential in financial forensics issued by the American Institute of Certified Public Accountants (AICPA). History The CFF credential was established in 2008 to designate expertise in forensic accounting. Objectives of credentialing The program objectives include: (i) enhancing the quality of forensic services and (ii) increasing public awareness of the CFF designation. Fundamental forensic knowledge A. Laws, Courts and Dispute Resolution #Basic Civil and Criminal Laws and Dispute Resolution #Basic Federal and State Rules of Evidence #Basic Federal and State Rules of Procedure #Federal Courts #State Courts #Other laws, regulations and guidance #Other agencies B. Planning and Preparation #Accepting the Engagement #Understanding with Client #Initial meeting with Client’s Attorney #Determine required personnel and resources C. Information Gathering and Preserving #Document and Evidence Gathering #Document and Evidence Prese ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Fraud Examiner
The Certified Fraud Examiner (CFE) is a credential awarded by the ''Association of Certified Fraud Examiners'' (ACFE) since 1989. The ACFE association is a provider of anti-fraud training and education. Founded in 1988 by Dr. Joseph T Wells. The ACFE established and administers the Certified Fraud Examiner (CFE) credential. To become a Certified Fraud Examiner (CFE), one must meet the following requirements: * Be an Associate Member of the ACFE in good standing * Meet minimum academic and professional requirements (undergraduate degree and professional experience (Note: a combination of graduate or post-graduate education and experience can be used to increase eligibility, however most importantly a candidate must score 40 points or above based on eligibility criteria). * Be of high moral character * Agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners * Pass the CFE Examination Academic requirements Generally, applicants f ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Professional Accountant
Chartered Professional Accountant (CPA; french: comptable professionnel agréé) is the professional certification, professional designation which united the three Canadian accounting designations that previously existed: :* Canadian Institute of Chartered Accountants, Chartered Accountant (Chartered accountant, CA), :* Certified General Accountants Association of Canada, Certified General Accountant (Certified general accountant, CGA) :* Certified Management Accountants of Canada, Certified Management Accountant (Certified Management Accountant, CMA). CPA Canada is the national organization that represents the profession, and the CPA designation has been in use by members of all constituent accounting bodies in the provinces, territories and Bermuda since 2014. The legislative process for implementing the new designation began in Quebec in May 2012, and was completed in the Northwest Territories and Nunavut in January 2019. CPA Competency Map The CPA Competency Map lays the f ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Management Accountant
Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics. There are many professional bodies globally that have management accounting professional qualifications. The main bodies that offer the CMA certification are: # Institute of Management Accountants USA; # Institute of Certified Management Accountants (Australia); and # Certified Management Accountants of Canada. Since the Canadian body merged with the CPA Canada in September 2015, there are only 2 global bodies that offer the CMA certification, IMA (USA) and ICMA (Australia). However, the certification pathways for the two bodies – in terms of entry requirements, study syllabi and experience requirements are very different and will be explored next. The U.S. based Institute ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Forensic Investigation Professional
Certification is the provision by an independent body of written assurance (a certificate) that the product, service or system in question meets specific requirements. It is the formal attestation or confirmation of certain characteristics of an object, person, or organization. This confirmation is often, but not always, provided by some form of external review, education, assessment, or audit. Accreditation is a specific organization's process of certification. According to the U.S. National Council on Measurement in Education, a certification test is a credentialing test used to determine whether individuals are knowledgeable enough in a given occupational area to be labeled "competent to practice" in that area. Types One of the most common types of certification in modern society is professional certification, where a person is certified as being able to competently complete a job or task, usually by the passing of an examination and/or the completion of a program of study ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
