Accountants' Responsibilities Regarding Fraud, Part 2


This course will be an overview of:

  • Common motivations to commit fraud
  • Financial statement fraud, asset misappropriation, billing fraud, and other types of fraud
  • The CPA's responsibilities in detecting and preventing fraud

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Learning Objectives

After completing the session you will be able to:

  • Define the strategies that CPAs utilize to detect financial statement fraud.
  • Apply the identification process of recognizing misappropriation schemes.
  • Define corruption and the impact of corruption.
  • Identify four categories of committing corruption fraud.
  • Identify the warning signs of corruption.
  • Recognize the steps that should be taken to prevent corruption fraud and the required organizational support for fraud prevention.
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.

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