Not Found
Webcast Replay

White Collar Crime: What Every CPA Should Know


Total Credits: 1.5 including 1 Accounting (Governmental) - Technical, .5 Auditing (Governmental) - Technical

Category:
Technical
Faculty:
David L. Cotton, CPA, CFE, CGFM
Duration:
1.5 Hour
License:
Access for 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

According to the FBI, “white-collar crime is … synonymous with the full range of frauds committed by business and government professionals … characterized by deceit, concealment, or violation of trust …. The motivation behind these crimes is financial—to obtain or avoid losing money, property, or services or to secure a personal or business advantage.”  CPAs can and should play a crucial role in preventing and detecting white collar crime, as well as in prosecuting the perpetrators.  This session will explore whether we are up to this challenge, heighten awareness regarding the CPA’s role as a front-line defender of the public interest, and assess whether we are deserving of the public trust we enjoy.

Handouts

Faculty

David L. Cotton, CPA, CFE, CGFM's Profile

David L. Cotton, CPA, CFE, CGFM Related seminars and products


Dave Cotton is chairman of Cotton & Company LLP, Certified Public Accoun­tants, headquartered in Alexan­dria, Virginia.  The firm was founded in 1981 and has a practice concentration in assist­ing Federal and State government agencies, inspectors general, and government grantees and contractors with a variety of govern­ment program-related assurance and advisory services.  Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numer­ous other Federal and State organizations, programs, activities, and functions. 

Cotton & Company’s Federal agency audit clients have included the U.S. Government Accountability Office, U.S. Navy, U.S. Marine Corps, U.S. Transportation Command, U.S. House of Representatives, U.S. Capitol Police, U.S. Small Business Administration, U.S. Bureau of Prisons, Millennium Challenge Corporation, U.S. Marshals Service, and Bureau of Alcohol, Tobacco, Firearms and Explosives.  Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems.

Dave received a BS in me­chanical engineering (1971) and an MBA in management science and labor rela­tions (1972) from Lehigh University in Bethle­hem, PA.  He also pursued gradu­ate studies in accounting and auditing at the University of Chicago Graduate School of Business (1977 to 1978).  He is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM).

Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book) from 2006 to 2009.  He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide.  He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention. Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Gov­ernmental Accounting and Auditing Com­mit­tee and the Government Technical Standards Subcom­mittee of the AICPA Profes­sional Ethics Execu­tive Commit­tee.  Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide. 

Dave served on the board of the Virginia Society of Certified Public Accountants (VSCPA) and on the VSCPA Litigation Services, Professional Ethics, Quality Review, and Governmental Accounting and Auditing Committees.  He is a member of the Association of Government Accountants (AGA) and past-advisory board chairman and past-president of the AGA Northern Virginia Chapter and currently serves on the AGA Professional Ethics Board.  He is also a member of the Institute of Internal Auditors and the Association of Certified Fraud Examiners (ACFE).

Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. 

Dave has spoken frequently on cost accounting, professional ethics, and auditor fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit.  He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting), and has instructed for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts). 

Dave was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award (“presented to a CFE who has demonstrated outstanding achievement in the field of fraud examination …  based on their contributions to the ACFE, to the profession, and to the community”); AGA’s 2012 Educator Award (“to recognize individuals who have made significant contributions to the education and training of government financial managers”); and AGA’s 2006 Barr Award (“to recognize the cumulative achievements of private sector individuals who throughout their careers have served as a role model for others and who have consistently exhibited the highest personal and professional standards”).


Dates

Tue, May 31, 2022 - 06:00pm to 07:25pm EDT
Thu, Jun 02, 2022 - 07:00pm to 08:25pm EDT
Tue, Jun 14, 2022 - 12:00pm to 01:25pm EDT
Fri, Jun 24, 2022 - 12:00pm to 01:25pm EDT
Mon, Jun 27, 2022 - 01:00pm to 02:25pm EDT
Mon, Jul 11, 2022 - 02:00pm to 03:25pm EDT
Tue, Jul 26, 2022 - 04:00pm to 05:25pm EDT
Tue, Aug 02, 2022 - 12:00pm to 01:25pm EDT
Thu, Aug 11, 2022 - 10:00am to 11:25am EDT
Sat, Sep 10, 2022 - 02:00pm to 03:25pm EDT
Thu, Sep 22, 2022 - 07:00pm to 08:25pm EDT
Wed, Oct 12, 2022 - 10:00am to 11:25am EDT
Mon, Oct 24, 2022 - 12:00pm to 01:25pm EDT
Sat, Nov 05, 2022 - 02:00pm to 03:25pm EDT
Fri, Nov 18, 2022 - 04:00pm to 05:25pm EST
Tue, Dec 13, 2022 - 10:00am to 11:25am EST
Fri, Dec 23, 2022 - 12:00pm to 01:25pm EST
Thu, Dec 29, 2022 - 12:00pm to 01:25pm EST
Sat, Dec 31, 2022 - 11:00am to 12:25pm EST

Please wait ...

Back to Top