Detecting Misrepresentation and Fraud During M&A Due Diligence
Overview
Description
Time constraints and the pressure to get deals “done” in mergers and acquisitions (M&A) can lead to a failure to identify false information, misrepresentation and fraud in the due diligence process. Varied application of accounting principles, business complexity and process changes can all conceal misrepresentations during M&A.
This course will teach you how to incorporate specific approaches to detecting misinformation and fraud during M&A due diligence.
Prerequisites
None
You Will Learn How To:
Recognize how traditional due diligence can miss fraud and misrepresentation.
Explain why fraud carve-out provisions are not enough protection.
Identify how the Fraud Triangle plays a significant role in M&A.
Detect the most common types of seller misrepresentation and fraud.
Apply methods to detect financial statement manipulation and fraud.
CPE Information
| CPE Credit: | 16 |
|---|---|
| Advanced Preparation: | None |
| Delivery Method: | Group-Live |
Credit by Field of Study
| Auditing: | 16 |
|---|
Policies
Event Cancellation Policy
Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc., you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a $100 administrative fee. No refunds or credits will be given for cancellations received on or after the start date of the event. Those who do not cancel and do not attend are responsible for the full registration fee. Should an event be cancelled or postponed by the ACFE due to unforeseen circumstances, ACFE will process a full refund of registration fees within 30 days of such circumstances becoming known. The ACFE will attempt to notify affected customers by phone and email after it determines cancellation is necessary.
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Terms and Conditions
The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.