Accountants’ Responsibilities Regarding Fraud, Part 1


This course will be an overview of:

  • Fraud: The Issues
  • Fraud: The CPA's Responsibility
  • Profile of Employees Who Commit Fraud
  • Employee Fraud
  • Prevention of Financial Statement Fraud

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Learning Objectives

After completing this course, the learner should be able to:

  • Identify the cost of fraud and ways it is committed
  • Define the CPA's general duties relating to fraud as defined by SAS No. 99, Sarbanes-Oxley, etc.
  • Recognize the profile of employees who commit fraud
  • Define the major categories of employee fraud, the impact, and how they are committed
  • Identify how to prevent financial statement fraud
Instructor Tim Gearty

Instructor bio

Tim Gearty is the Editor-in-Chief for Becker. In addition to his editorial leadership, Tim also serves as National Lead Instructor for Becker. Tim is a nationally recognized expert and speaker on a variety of accounting and tax topics, and has appeared as keynote speaker for several Fortune 100 companies as well as many national associations. He has frequently been called upon over the past twenty years to present accounting and tax topics to large groups, organizations, and corporations, accounting firms and in legal proceedings. Tim is a partner in Gearty & McIntyre, LLP, CPA, a firm which specializes in business advisory services, litigation support and forensic accounting. He is a member of the American Institute of Certified Public Accountants and a member and trustee of the New Jersey Society of Public Accountants. He holds a BS in Accounting from Fairleigh Dickinson University, and both an MBA in Finance and Law Degree (JD) from Seton Hall University. Tim is a member of the New Jersey and American Bar Associations.

John Markez
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