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AICPA Conference on Current SEC and PCAOB Developments 2020


SEC2020 - Focus on Fraud During COVID-19


Dec 9, 2020 1:55pm ‐ Dec 9, 2020 2:45pm

Description

COVID-19 has had unprecedented social and economic impact.  Companies have been under extreme pressure to stay solvent, and research indicates it is often in times of economic crises that frauds are committed. Oftentimes, it can take 18 months or longer to uncover frauds. Panelists will discuss common fraud schemes based on an analysis of SEC Accounting and Auditing Enforcement Releases, and share insights on what members of the financial reporting supply chain should be aware of with respect to potential material frauds in the COVID era. 


Learning Objectives:
  • Identify key financial reporting fraud issues that may be impacted by COVID-19
  • Use the learnings about common fraud schemes to reassess the organization's fraud risk management program fraud

Speaker(s):

Category: General Session (Online)

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