Valuation Practices in Forensic Engagements - Part 1 and Part 2

Overview

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate.

Valuation and forensic accounting go hand in hand. As forensic accountants hone valuation skills, it's imperative for the profession to understand the AICPA Professional Standards on valuation services. Considerations such as cash flow, risk, and income taxes need to be included in the calculations a forensic accountant performs. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course describes valuation approaches and methods in forensic engagements. Each module details various valuation methods and calculations, with examples to visualize outcomes.

Enhanced On-Demand Format

This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

Part 2

• Distinguish various approaches used to complete a valuation.
• Choose between common methods used to perform a financial analysis and prepare a financial analysis using one of the methods under each approach.

Highlights

Key Topics

• Define the valuation engagement
• Gather and analyze valuation information
• Determine the value in the forensic engagement
• Recognize valuation approaches

Prerequisites

Foundational knowledge of forensic accounting

Objectives

LEARNING OUTCOMES

Part 1

• Identify the key considerations when performing a valuation engagement for litigation purposes.
• Differentiate between the applicable standards and premises of value.
• Analyze key considerations when preparing a value conclusion and report.