Thumbnail for 2022 AICPA & CIMA Forensic & Valuation Services Conference

2022 AICPA & CIMA Forensic & Valuation Services Conference



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This includes sessions from the conference: 2022 AICPA & CIMA Forensic & Valuation Services Conference

Sessions Included:

Valuation Court Cases: New Cases and Historical Cases Impacting Valuations Today (Nov 14, 2022 11:30 AM)

Opening Remarks | Chairs' Welcome & Introductions | Recent Government Enforcement Actions and the Role of the Forensic Accountant (Nov 14, 2022 08:00 AM)

Gear Up for Forensic Success! (Nov 14, 2022 09:50 AM)

Annual Damages Case Law Update (Nov 14, 2022 09:50 AM)

Personal vs Enterprise Goodwill: How the Analysis Lies Within the Facts (Nov 14, 2022 09:50 AM)

Forensic and Valuation Experts in a Shareholder Dispute: How Two Experts Look at the Same Data Differently (Nov 14, 2022 09:50 AM)

Is Reasonable Compensation Really Reasonable? (Nov 14, 2022 09:50 AM)

Post-acquisition Clean-up: Reps & Warranty Claims to Fraud Litigation (Nov 14, 2022 11:30 AM)

Opening Remarks | Chairs' Welcome & Introductions | Cost of Capital Ramifications of the Russia-Ukraine War and Global Inflationary Pressures (Nov 14, 2022 08:00 AM)

Complex Business Asset Tracing – Separate or Marital PLUS Active or Passive (Nov 14, 2022 11:30 AM)

Remote Investigation: Inside and Out (Nov 14, 2022 11:30 AM)

Watching How the Sausage is Made: From Retention to Report Issuance and Everything In Between (Nov 14, 2022 01:45 PM)

Conducting a Large-Scale Investigation During a Pandemic (Nov 14, 2022 01:45 PM)

When Valuation Experts Disagree (Panel) (Nov 14, 2022 01:45 PM)

So You Want to Get into Bankruptcy? What CPAs Need to Know for Financial Advisor Success (Nov 14, 2022 01:45 PM)

How to Reflect the Impact of ESG Factors in Business Valuations and Financial Reporting (Nov 16, 2022 10:10 AM)

Preventing Fraud through Restructuring Internal Controls (Nov 14, 2022 03:25 PM)

An Exploration of Reliance Damages (Nov 14, 2022 03:25 PM)

Deferred tax considerations in valuation of Real estate and Marketable Securities Entities (Nov 14, 2022 03:25 PM)

Moving on-chain: Unwinding the Complexity of Crypto (Nov 14, 2022 03:25 PM)

Statement on Standards for Valuation Services bridge to the International Valuation Standards (Nov 14, 2022 03:25 PM)

FVS Forum (Nov 15, 2022 07:50 AM)

How to Conduct a Lifestyle Audit (and make it stick in court) (Nov 15, 2022 11:20 AM)

Quantifying Damages for IP Disputes - An Introduction (Nov 15, 2022 11:20 AM)

Looking Forward: How Accounting's Past Will Shape Its Future (Nov 15, 2022 11:20 AM)

Trends in PE & VC and Best Practices in Valuation of Fund Interest(s) (Nov 15, 2022 11:20 AM)

Financial Statement Manipulation (Nov 15, 2022 11:20 AM)

Introduction to Damages in Wrongful Termination Matters (Nov 15, 2022 01:10 PM)

Cyber-related Insurance Claims: What You Need to know in 2022 (Nov 15, 2022 01:10 PM)

Valuation and Carried Interest (Nov 15, 2022 01:10 PM)

409A Valuations (Nov 15, 2022 01:10 PM)

A Picture is Worth a Thousand Words: Data visualization in expert reports (Nov 15, 2022 01:10 PM)

Valuation Hot Topics (Nov 15, 2022 02:50 PM)

Drugs, Pigs, & Donut Holes: Estimating Unsecured Litigation Claims in the Mallinckrodt Bankruptcy (Nov 15, 2022 02:50 PM)

Business Combination Guide (Nov 15, 2022 02:50 PM)

Post-Closing Disputes: Prevention and Resolution Strategies (Acquisition) (Nov 15, 2022 02:50 PM)

The Forensic: How the CIA, a Brilliant Attorney and a Young CPA Brought Down Howard Hughes (Nov 15, 2022 02:50 PM)

Financial reporting - How to prepare for audit review of your work and what to consider if you are the reviewer (Nov 16, 2022 07:00 AM)

Money Laundering / Terrorist Financing - Foundations to Emerging Typology Detection (Nov 16, 2022 07:00 AM)

Dusting Off Your Clients’ Buy Sell Agreements and Understanding their Importance to Business Valuation Services (Nov 16, 2022 07:00 AM)

Practice Management: Tips, Tools, Practices & Trends (Nov 16, 2022 07:00 AM)

Un-Blurring The Lines Between The Law And Expert Practice – How To Protect An Expert’s Credibility (Nov 16, 2022 07:00 AM)

Leveraging Digital Forensics in Fraud and Commercial Matters (Nov 16, 2022 08:40 AM)

Marketability Discount – Why are there Such Varying Opinions? (Nov 16, 2022 10:10 AM)

Employee Information and Trade Secrets Theft - Working with Counsel to Identify Potential Damages (Nov 16, 2022 08:40 AM)

FinOSINT - Financial Open Source Intelligence (Nov 16, 2022 08:40 AM)

Short-what?: The Newest Excel Tips and Tricks (Nov 16, 2022 10:10 AM)

Using Advanced Analytics, Visualization, and Statistics to Identify Bid-Rigging in the Public Sector (Nov 14, 2022 01:45 PM)

Valuations Preceding or After M&A Transactions (Nov 16, 2022 10:10 AM)

Taxes in the Determination of Damages (Nov 16, 2022 10:10 AM)

What Gives? Why Some Companies/Industries Demand Higher Implied Multiples (Nov 16, 2022 08:40 AM)

Valuing Capital Intensive Businesses (Nov 16, 2022 11:40 AM)

A Deep Dive into the False Claims Act and Similar State Statutes (Nov 16, 2022 11:40 AM)

“The Price is Right – Or Not” – Use and Misuse of The Market Approach Guideline Transaction Method (Nov 16, 2022 11:40 AM)

Double, Triple Count, Oh My! (Nov 16, 2022 11:40 AM)

From expert witness to litigation consultant: the new role of the forensic accountant in 21st century litigation (Nov 16, 2022 11:40 AM)

$45900
Standard Price
  • Thumbnail for Opening Remarks | Chairs' Welcome & Introductions | Recent Government Enforcement Actions and the Role of the Forensic Accountant
    Identification
    FVC2202
    Date
    November 14, 2022

    Current and former senior members of the U.S. Securities and Exchange Commission's Enforcement Division will discuss recent SEC enforcement actions with a focus on matters involving financial reporting, digital assets and gatekeepers.  In addition, the panel will discuss their views on the roles of forensic accountants in both the government and private sectors.

    Objectives

    • Analyze regulatory enforcement
    • Identify digital assets

    Speakers

    Speaker Image for Matthew Jacques
    Managing Director, AlixPartners
    Speaker Image for Kristina Littman
    Partner, Willkie Farr & Gallagher, LLP
    Speaker Image for Jason Burt
    Associate Regional Director of Enforcement, Securities & Exchange Commission
    $4900
    Standard Price
  • Thumbnail for Opening Remarks | Chairs' Welcome & Introductions | Cost of Capital Ramifications of the Russia-Ukraine War and Global Inflationary Pressures
    Identification
    FVC2201
    Date
    November 14, 2022

    Global inflationary pressures in the post-pandemic recovery have forced major central banks to raise interest rates. Russia’s invasion of Ukraine and the protracted war in the region have added further pressure to global agricultural and other commodity prices. Both events have led to progressively weaker growth forecasts for the U.S. and other economies. This session will discuss how these events have impacted cost of capital assumptions and how valuations may be impacted as a result.

    Objectives

    • Analyze the impact of fiscal policy on real GDP growth during the COVID-19 pandemic and subsequent recovery, as well as how it affected inflationary pressures
    • Determine the impact of major central banks’ monetary policies on safe-haven government bond yields and the current rising interest rate environment
    • Evaluate the impact of the Russia-Ukraine on global inflationary pressures
    • Identify industries most impacted by the pandemic and from the more recent inflationary pressures
    • Calculate the adjustments that may be needed for projected growth in cash flows and discount rates

    Speakers

    Speaker Image for Carla Nunes
    Carla S. Nunes, CFA, ABV
    Managing Director, Kroll
    Speaker Image for James Harrington
    Director, Kroll
    $4900
    Standard Price
  • Thumbnail for Gear Up for Forensic Success!
    Identification
    FVC2203
    Date
    November 14, 2022

    No two litigation or forensic accounting engagements are the same. They often have multiple parties, varied allegations, possible counter-claims and a number of different financial issues. Having a methodical approach and well-structured organization will make it easier for you and your staff to quickly locate key records and maintain consistency across case files. Ultimately, you will be better-prepared for communication with your team and the clients, as well as the final reporting and testimony.

    Objectives

    • Recall how to create an efficient structure for organizing key elements of each case.
    • Identify how to successfully plan and perform each phase of the engagement, from acceptance to completion.
    • Recognize effective communication with internal and external resources throughout the engagement.

    Speakers

    Speaker Image for Jolene Fraser
    Jolene Fraser, CPA, CFF, CFE
    Managing Director, Eisner Advisory Group LLC
    Speaker Image for Annette Stalker
    Annette Stalker, CPA, CFF, CFE
    Principal, Stalker Forensics
    $4900
    Standard Price
  • Thumbnail for Annual Damages Case Law Update
    Identification
    FVC2204
    Date
    November 14, 2022

    The presentation will cover highlights from this year's Annual Damages Case Law Update, along with an overview of the growing repository of case law briefs being accumulated for AICPA FVS members. The case law update will focus on expert admissibility and cover a mix of commercial damages and intellectual property cases.

    Objectives

    • Apply case law in different areas of economic damages
    • Analyze recent trends in case law and impact on FVS professionals’ approaches to quantifying economic damages

    Speakers

    Speaker Image for Alexander Walther
    Alexander Walther, CPA/CFF, CFE
    Partner, BVA Group
    Speaker Image for Jeffrey Press
    Jeffrey Press, CPA, CFF
    Director, Stout
    $4900
    Standard Price
  • Thumbnail for Personal vs Enterprise Goodwill: How the Analysis Lies Within the Facts
    Identification
    FVC2205
    Date
    November 14, 2022

    We've been taught case law and the methodologies, but, what about addressing how matters vary so, so much from one to the other? How is case law relevant when it is not comparable? Practical approaches and best practices.

    Objectives

    • Identify examples of varying underlying facts and circumstances and how these impact the analysis of enterprise vs. personal goodwill
    • Analyze case law in a handful of states and examine how it may or may not be comparable to varying matters

    Speakers

    Speaker Image for Karolina Calhoun
    Karolina Calhoun, CPA, ABV, CFF
    Senior Vice President, Mercer Capital
    Speaker Image for Audra Moncur
    Audra Moncur, CPA, ABV
    Partner, Wipfli, LLP
    $4900
    Standard Price
  • Thumbnail for Forensic and Valuation Experts in a Shareholder Dispute: How Two Experts Look at the Same Data Differently
    Identification
    FVC2206
    Date
    November 14, 2022

    Litigation matters often have a need for multiple experts with varying skillsets and expertise. These experts are often relying on the same data and information but viewing it from a different perspective. There is often a need for experts to rely on each other’s testimony as well. This session will explore how two experts look at the same data differently as well as exploring the risks of varying assumptions and reliance on another expert’s work.

    Objectives

    • Identify key issues that may be interpreted differently and how to recognize and reconcile the different positions.
    • Assess the key drivers of opinion differences and evaluate the impact on expert opinion conclusions and positions of counsel.

    Speakers

    Speaker Image for Brett Axelrod
    Partner, Fox Rothschild
    Speaker Image for Hubert Klein
    Hubert Klein, CPA, ABV, CFF, CGMA, CVA, CFE
    Partner, Eisner Advisory Group, LLC
    $4900
    Standard Price
  • Thumbnail for Is Reasonable Compensation Really Reasonable?
    Identification
    FVC2207
    Date
    November 14, 2022

    Discussion to include: (1) When to adjust for reasonable compensation, (2) Double dip issues, (3) Sources for reasonable comp, and how to use appropriately, (4) Discussion of whether BV experts are qualified to opine to reasonable comp

    Objectives

    • Analyze circumstances where it is appropriate or inappropriate to make a reasonable compensation adjustment.
    • Differentiate between compensation for services and return on investment
    • Distinguish between sources of compensation data for select industries or businesses
    • Determine if you are qualified to opine on reasonable compensation

    Speakers

    Speaker Image for Neil Beaton
    Neil J. Beaton, CPA/ABV/CFF, CFA, ASA
    Managing Director, A&M
    Speaker Image for Jessica Landay
    Jessica Landay, ASA, ABV, CVA, MAFF
    Partner, Harper Hofer & Associates, LLC
    $4900
    Standard Price
  • Thumbnail for Valuation Court Cases: New Cases and Historical Cases Impacting Valuations Today
    Identification
    FVC2210
    Date
    November 14, 2022

    In litigation, the decisions in court cases create precedence for future court cases. Keeping up to date on current court decisions and the background can help you prepare your valuation for court and support it in testimony.

    Objectives

    • Identify updates on recent court cases that affect valuations
    • Analyze how recent court cases interpret valuation theory

    Speakers

    Speaker Image for Natalya Abdrasilova
    Natalya S. Abdrasilova, CPA/ABV, MAFF, CVA
    Director of Valuation & Litigation Services, Boyle, Deveny & Meyer PC
    Speaker Image for David Consigli
    David E. Consigli, CPA, ABV, CDFA
    Partner, FAZCPAs
    $4900
    Standard Price
  • Thumbnail for Post-acquisition Clean-up: Reps & Warranty Claims to Fraud Litigation
    Identification
    FVC2209
    Date
    November 14, 2022

    With the proliferation in M&A activity, it is critical that forensic accountants have an understanding of deal-specific representations and warranties, and how those concepts work in practice. Attendees will develop an understanding of how forensic accountants can assist buyers, sellers, and insurers navigate the considerations and practicalities of working through breaches of representations and warranties. This session will explore the conceptual framework of representations and warranties, emphasize the most common financial and accounting areas of concern, discuss the impact of representation and warranty insurance products, and identify additional actions (e.g., fraud claims) that often accompany an R&W claim.

    Objectives

    • Identify what representations and warranties (R&W) are in the context of a merger or acquisition
    • Analyze the function of R&W Insurance (RWI) and what it does and does not do
    • Determine how forensic accountants can assist insured (i.e., buyer) or insurer in RWI claims and beyond into litigation
    • Identify and discuss the most common financial and accounting related representations and warranties

    Speakers

    Speaker Image for Travis Armstrong
    Partner, Hemming Morse, LLP
    Speaker Image for Meryl Macklin
    Partner, Bryan Cave Leighton Paisner
    Speaker Image for John Tira
    John Tira, CPA, CFF, CFE
    Senior Managing Director, Green Flash Forensics
    $4900
    Standard Price
  • Thumbnail for Complex Business Asset Tracing – Separate or Marital PLUS Active or Passive
    Identification
    FVC2211
    Date
    November 14, 2022

    Divorce, or other litigation - implied in title but a complex topic to address the source of funds and the analysis for active or passive based on multi-entity ownership including related party and GP/LP ownerships

    Objectives

    • Assess types of engagements that may require asset tracing and nuances by engagement type
    • Contrast between primary and secondary source documents
    • Categorize accountant and attorney roles
    • Formulate analysis and conclusions to identify potential weaknesses

    Speakers

    Speaker Image for Josh Shilts
    Josh Shilts, CPA/ABV/CFF/CGMA, CFE
    President, Shilts CPA
    Speaker Image for Stefanie Jedra
    Stefanie Jedra, CPA, AM, CFE
    Director, Marcum LLP
    $4900
    Standard Price
  • Thumbnail for Remote Investigation: Inside and Out
    Identification
    FVC2212
    Date
    November 14, 2022

    Dealing with matters of i) corporate governance, ii) unauthorized transactions, iii) whistleblower claims, and iv) related party transactions. The learning points will include: Remote interviewing Online investigative practices Value-added services Professional practices and ethical standards Dealing with company boards and investors • Changes in risks emanating from the evolving hybrid workplace environment • The importance of whistleblower hotlines in today’s remote workplace environment / corporate governance models • The receipt, review and interpretation of anonymous tips from whistleblower hotlines • Developing and executing effective investigation plans from tips received through whistleblower hotlines, particularly in the shifting ‘paperless’ workplace environment • Protections afforded to whistleblowers and ramifications to organizations for retaliatory actions • Case studies of how whistleblower hotlines have helped organizations mitigate fraud risk while increasing communication and transparency

    Objectives

    • Assess issues in the client's circumstances.
    • Formulate a plan for addressing i) specific concerns articulated, ii) regulatory risks, and iii) conducing an investigation into potential ethical breaches

    Speakers

    Speaker Image for David Allen
    David Allen, CPA/MST
    Chief Financial Officer, Iconic Brands, Inc.
    Speaker Image for Steven Feldman
    Partner, Stradley Ronon Stevens & Young, LLP
    Speaker Image for David Zweighaft
    David S. Zweighaft, CPA, CFF, CFE, CBA
    Managing Partner, RSZ Forensic Associates LLC
    $4900
    Standard Price
  • Thumbnail for Watching How the Sausage is Made: From Retention to Report Issuance and Everything In Between
    Identification
    FVC2213
    Date
    November 14, 2022

    Interactive session with attorney and FVS professional. Discussion points include (1) retention of expert (attorney v. client), (2) discovery demands and process, (3) client meetings and subsequent interactions, (4) who stays on top of whom (lawyer leading or forensic leading), (5) business owner interviews (attendance, selecting appropriate stage in litigation, format and reliance on information), (6) preliminary schedules (when does an expert have “enough” to “start a negotiation process"), (7) practice management (billing and collecting of fees).

    Objectives

    • Recognize how to collaborate with an attorney to employ a successful engagement strategy
    • Identify the roles and responsibilities of attorney versus FVS professional
    • Recall practice management tips for billing and collecting of fees

    Speakers

    Speaker Image for Nicole Lyons
    Nicole D. Lyons, CPA/CFF, CVA
    Partner, WithumSmith+Brown, PC
    Speaker Image for Brian Schwartz
    Brian Schwartz, Attorney at Law, JD
    Managing Member, Schwartz Family Law
    $4900
    Standard Price
  • Thumbnail for Conducting a Large-Scale Investigation During a Pandemic
    Identification
    FVC2214
    Date
    November 14, 2022

    This large internal fraud investigation commenced upon receipt of an anonymous complaint indicating that senior management of the company was inappropriately involved with a number of vendors and asking that accountants look into how much money had been paid to these undisclosed related parties. This letter triggered the initiation of a large international investigation involving the creation and utilization of a multitude of related party companies, which had received huge payments from the company. This ongoing investigation was made more complex because the company and its publicly traded parent were audited by separate big accounting firms.

    Objectives

    • Apply the skills used to conduct large-scale internal investigations.
    • Determine the process for gathering the necessary documents.
    • Identify interviewing techniques, made more difficult due to the pandemic restrictions.
    • Analyze the challenges related to “shadow audits” by audit firms during investigations.

    Speakers

    Speaker Image for Dan Ray
    Dan Ray, CPA, CFF, CFE
    Partner, Hemming Morse LLP
    Speaker Image for Aaron Dyer
    Partner, Pillsbury Winthrop Shaw Pittman LLP
    $4900
    Standard Price
  • Thumbnail for When Valuation Experts Disagree (Panel)
    Identification
    FVC2215
    Date
    November 14, 2022

    Best practices when you are the 3rd appraiser or an expert in a litigation matter. How to identify the key differences and most importantly, the impact from differences and the best manner in which to communicate those differences.

    Objectives

    • Identify the sources and impacts from differences in valuations between experts
    • Analyze best practices in modeling and communicating said differences

    Moderator

    Speaker Image for James Hitchner
    James R. Hitchner, CPA/ABV/CFF
    Managing Director, Financial Valuation Advisors

    Speakers

    Speaker Image for Bethany Hearn
    Bethany M. Hearn, CPA, ABV, CFF
    Principal, CLA
    Speaker Image for Harold Martin
    Harold G. Martin Jr., CPA/ABV/CFF, ASA, CFE
    Partner, Keiter
    Speaker Image for Karolina Calhoun
    Karolina Calhoun, CPA, ABV, CFF
    Senior Vice President, Mercer Capital
    $4900
    Standard Price
  • Thumbnail for So You Want to Get into Bankruptcy? What CPAs Need to Know for Financial Advisor Success
    Identification
    FVC2216
    Date
    November 14, 2022

    Using two extraordinary case studies, your panel of seasoned Chapter 11 Financial Advisors will steer you through their recent work for the Easterday Ranches Chapter 11 Unsecured Creditors Committee, at a loss of $250 million (and 180,000 missing cattle), the largest cattle fraud case in U.S. History; and shine some sunlight on the $2 billion Ponzi scheme DC Solar Chapter 11s, the biggest fraud case in the history of the DOJ Eastern District of California, generating a 30-year prison sentence for the principal and six other plea agreements—including the company’s outside CPA.

    Objectives

    • Identify The Different Roles of the Financial Advisor in Chapter 11 cases: Pre-Bankruptcy, Post-Petition and Post-Confirmation.
    • Recognize Waterfall of Potential Clients: Debtor, official and ad-hoc creditors committees, the lenders, a significant creditor; class action plaintiffs; the chapter 11 trustee, the chapter 7 trustee, the examiner, government agencies and liquidating trustee.
    • Distinguish Soft Skills for Success: The importance of understanding the case situation and environment and style-shifting for your client, attorneys, stakeholders, and the court.
    • Recall How the Financial Advisor Supports the Attorneys: Developing case strategies and theories; forensic investigations and financial analysis; valuation fights; technical accounting and tax advice; declarations and expert witness; mediations.
    • Indicate The Role of the Financial Advisor in “SubCon” and 2004 “Fishing Expeditions”: Unique to bankruptcy, how related entities become a single debtor and why a 2004 Exam is not your everyday deposition.

    Speakers

    Speaker Image for Seth Freeman
    Seth R. Freeman, CIRA, CTP, MBA
    Managing Director, B. Riley Advisory Services (GlassRatner), unit of B. Riley Financial, Inc.
    Speaker Image for Coral Hansen
    Coral M. Hansen, CPA, ABV, CFF, CFE
    Managing Director, B. Riley Advisory Services (GlassRatner), unit of B. Riley Financial, Inc
    Speaker Image for Becky O'Malley
    Managing Director, B. Riley Advisory Services (GlassRatner), unit of B. Riley Financial, Inc.
    $4900
    Standard Price

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