Forensic and Valuation Services (FVS‪)‬ AICPA & CIMA

There are nuances to dealing with real estate in the valuation of operating companies or real estate holding companies. Lisa and Chris tackle the important considerations for business valuation appraisers such as:
Implications for your analysis and the applied valuation approaches, as well as your overall conclusion of value Tax consequences due to built-in capital gains The nature of right-of-use assets and liabilities Guests:  
Lisa Cribben, CPA/ABV, ASA, CMA, Partner, Hawkins Ash CPA 
Chris Volz, CPA/ABV/CFF, ASA, Partner, Wipfli LLP 
Host: Greg Saunders, CPA/ABV, ASA, Keiter CPA
Please share your thoughts about the episode - click here to leave us a review  
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION
If you’re using a podcast app that does not hyperlink to the resources, please visit 
https://fvssection.libsyn.com/fvs to access the show notes with direct links. 
An FVS Podcast episode on multi-disciplinary valuations

Exclusive content – Free for FVS Section members
Working with other appraisers - valuation of FLPs holding real estate
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
 LEARN MORE ABOUT 
Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
 

Once a Ponzi scheme has been exposed as a financial fraud, a forensic accountant’s skills are instrumental in the investigation of the fraud and assessment of damages.  The Eye on Fraud authors, Rumbi and Kathy, share:
What is a Ponzi scheme vs. a pyramid scheme vs. multi-level marketing How and why Ponzi schemes draw in victims Ponzi scheme red flags  Guests:  
Rumbi Bwerinofa-Petrozzello, CPA/CFF, CFE, Head of Strategy, Consulting, Seramount
Kathy Bazoian Phelps, Esq. Partner, Raines Feldman Littrell LLP
Host: Elizabeth Woodward, CPA/CFF, CFE, Forensic Accounting Director, Dean Dorton
Please share your thoughts about the episode - click here to leave us a review  
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
RESOURCES FOR FURTHER EXPLORATION
If you’re using a podcast app that does not hyperlink to the resources, please visit 
https://fvssection.libsyn.com/fvs to access the show notes with direct links. 
Exclusive content – Free for FVS Section members
Too Good to be True: Ponzi Schemes | FVS Eye on Fraud 
Discount for AICPA members
What Fraud Schemes Exist in Your Organization
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT 
Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
 

While each business valuation assignment may be unique, there are often common themes and issues that typically arise. Understanding how different practitioners may navigate those issues can provide helpful guidance and reassurance when undertaking an engagement. Since Ethan Lee and Monica Caswell focus their efforts on different valuation niches, they were able to provide their specialized insight regarding the following topics: 
Undertaking limited-scope engagements Managing client expectations Avoiding biases in your conclusions Common errors observed in opposing experts’ analyses Considerations when quantifying Company Specific Risk Premiums Guests:  
Ethan Lee, CPA, ABV, CFF, CM&AA, Partner, Valuation and M&A Advisory, Hemming Morse, LLP
Monica Caswell, CPA, ABV, CFF, President, Forensic Accountants & Consultants, P.A.
Host:  Jenny Allen, CPA/ABV/CFF, Partner, Anthem Forensics
Please share your thoughts about the episode - click here to leave us a review  
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
LEARN MORE ABOUT 
Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
 
 
 

Clay and Howard got into the cannabis industry because it presented interesting opportunities to serve new clients in a growing industry.  The learning curve has been steep given the regulations and cash-based nature of the business, and building trusted relationships is key to success.  
Forensic accountants can play an important role as the industry matures and consolidates. Especially to help sort out 
Profitability issues that lead to litigation Due diligence for mergers and acquisitions Investigating fraud risks Guests:  
Howard M. Silverstone, CPA/CFF, Executive Vice President, J.S. Held
Clay Kniepmann, JD, CPA/ABV/CFF, Forensic, Valuation, and Litigation Principal, Anders CPAs and Advisors  
Host:  Jennifer Oyadomari, CPA/ABV/CFF, President, Forensic Solutions
Please share your thoughts about the episode - click here to leave us a review  
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
 This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
RESOURCES FOR FURTHER EXPLORATION
If you’re using a podcast app that does not hyperlink to the resources, please visit 
https://fvssection.libsyn.com/fvs to access the show notes with direct links. 
Keeping up with changes in the cannabis industry
Getting to the root of cannabis accounting
FVS Section benefit:  Marijuana and forensic accounting - high times for CPAs? | FVS Eye on Fraud
AICPA & CIMA Cannabis Industry Conference  AICPA member discount available
LEARN MORE ABOUT 
Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
 

This conversation with the author of the latest of 5 IVSC perspective papers on intangible assets, “Value and Data” takes a deep dive into understanding:
What is considered technology and what drives the value of data How both play a critical role as intangible assets within the modern economy   The influence of artificial intelligence on valuation practices  Please share your thoughts about the episode - click here to leave us a review  
Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com
This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark.
 RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links. 
International Valuation Standards Council (IVSC) Perspectives Papers 'Time to get Tangible about Intangible Assets”:
Value and Data, February 2024  The Case for Realigning Reporting Standards with Modern Value Creation, Sept 2021 Human Capital Introspective, May 2022 Rethinking Brand Value, September 2022 Deciphering Technology, June 2023 
LEARN MORE ABOUT 
Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic
Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic
This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com
 

With an increased understanding of financial crimes and money laundering, accountants can assist law enforcement, banks, investors, and governments with information that can be useful to help 
Keep our capital markets functioning as intended Protect our national security by preventing or disrupting illicit finance. This episode is a discussion surrounding the Summer 2023, Issue 3 of the FVS Eye on Fraud series that educates readers on the genesis of FinCEN’s efforts to enforce anti-money laundering legislation and today’s emerging issues on the topic. 
Guests:  
Patrice Schiano, JD, CPA/CFF, Fraud Examination and Financial Forensics Program Coordinator, John Jay College of Criminal Justice Jeffrey Willoughby, CPA/ABV/CFF, Director, Forensic Resolutions Inc. Host: Frank Previti, CPA/CFF, Partner and Director of Fraud, Forensic & Transaction Advisory Services, DiSanto Priest & Co.
AICPA Anti-Money Laundering landing page
AICPA FVS Eye on Fraud – Accountants and the Battle Against Money Laundering
Financial Crimes Enforcement Network (FinCEN)
Press Release (Feb. 2024) Department of the Treasury, National Money Laundering Risk Assessments