Fvs Podcasts

Guests: Angela Murdo, CPA, CFE A lack of internal controls can be disastrous to any business. Companies need to ensure sound risk management is in place, no matter their size. Internal controls can be the key to preventing and detecting fraud.  This podcast will address financial and operational risks and provide you with the guidance to help prevent and detect fraud: -         Why are internal controls so important?  -         What questions you should be asking -         Fraud red flags. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Do

Guests: Josh Shilts, CPA/ABV/CFF/CGMA              Mark Dietrich, CPA/ABV Healthcare valuation requires an in-depth knowledge of specialized machinery, complicated coding and billing protocols as well as a highly regulated environment.  Professionals who provide valuation services in this area also need to be understand how to identify and value intangible assets that can often hold the majority of a healthcare practice’s value. Josh and guest Mark Dietrich discuss: A brief history of healthcare valuation Development of the concept of personal goodwill The importance of specialization in the valuation profession The podcast will also discuss some important issues to consider such as: Risk and cost of capital for different types of medical practices Compensation vs. profit for distribution Capitalization of cash flow vs discounted cash flow The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professional

This is an updated version of this episode. Some voice distortion may be present. Please scroll down to find links to essential resources that have been developed since the original publish date. Valuation professionals need a comprehensive understanding of valuation principles, standards, and emerging trends within the industry. In this podcast, Josh and Mark discuss trends in the valuation profession and the role of fair value in providing transparent and reliable financial information. Helping stakeholders comprehend the economic value of assets and liabilities Assessing different types of risk: market, credit, operational, compliance, and strategic Understanding International Valuation Standards (IVS) versus Uniform Standards of Professional Appraisal Practice (USPAP) Guest: Mark Zyla, CPA/ABV/CFF, Zyla Valuation Advisors LLC and Lecturer in Finance at the University of Texas at Austin McCombs School of Business Host: Josh Shilts, CPA/ABV/CFF/CGMA, Shilts CPA, PLLC and Dean Dorton Please share your thou

Guests: Doug Aguilera, CPA/CFF, CGMA, CFE              Derek Duarte, Senior Vice President, UnitedLex              Kyle Kelly, Senior Technical Program Manager –                 eDiscovery, Coinbase This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape.  We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency. The following topics are discussed. The extensive variety of electronic discovery requests that companies face, Collection and analysis considerations, and The tools used to meet discovery collection, and analysis needs. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential pro

Guests: Doug Aguilera, CPA/CFF, CGMA, CFE              Derek Duarte, Senior Vice President, UnitedLex              Kyle Kelly, Senior Technical Program Manager –                 eDiscovery, Coinbase This two-part podcast series provides a wide-ranging discussion about the new challenges brought about because of COVID-19 and the continuously evolving technology landscape.  We discuss ways to make the electronic collection and analysis process efficient, while maintaining integrity and transparency. The following topics are discussed. The extensive variety of electronic discovery requests that companies face, Collection and analysis considerations, and The tools used to meet discovery collection, and analysis needs. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential pro

Guests: Josh Shilts, CPA/ABV/CFF/CGMA               Bradford Cornell, PhD The concept of terminal value is one that is used throughout business valuation.  Josh and guest Bradford Cornell discuss: A brief history of the terminal value The challenges of using steady growth models How to use long-term growth models The podcast will also discuss some important issues to consider such as: Litigation concerns Evaluating impact of long-term growth models Price vs. value The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – s

Guest(s): Doug Aquilera, CPA/CFF, CGMA, CFE                Randy Wolverton, CPA                Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the FVS Eye on Fraud quarterly report on Phishing - Getting reeled in and discusses at the following: How phishing schemes have changed due to the pandemic and the impact of technology The financial, operational and reputational impact of phishing on organizations Prevention and mitigation tips for organizations and for practitioners The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstra

Guest(s): Doug Aquilera, CPA/CFF, CGMA, CFE                Randy Wolverton, CPA                Anna Maria Cicirello, CA, CPA, CBV, CPA/CFF/ABV, CGMA Phishing is a cybercrime that relies on social engineering tactics to trick users into making security mistakes or give away sensitive information. This two-part podcast takes a deeper dive into the FVS Eye on Fraud quarterly report on Phishing - Getting reeled in and discusses at the following: An introduction into phishing and its evolution over the years The anatomy of a typical phishing attach A discussion of some of the more common fraud scams The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Vi

Guests: Vera Moll, KPMG Netherlands              Mike Broekhof, KPMG NetherlandS              Anna Maria Cicirello, KPMG Canada With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting.  This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries.  We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Cr

Guests: Vera Moll, KPMG Netherlands              Mike Broekhof, KPMG Netherlands              Anna Maria Cicirello, KPMG Canada With the growing trend and market demand for organizations to be more transparent with respect to the sustainability practices and their acknowledgement of social responsibility policies, there has been enhanced focus on ESG (environmental and social governance) reporting.  This two-part podcast series explores how sustainability fraud (sometimes loosely termed “greenwashing”) is perpetrated within the context of the fraud triangle across different industries.  We will also look at and explore proactive risk considerations for practitioners and management in order to guard against sustainability fraud. The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Cr

Guests: Sugi Hadiwijaya and Vin Batra This podcast will discuss the value creation for private companies in respect to two factors: EBITA/cash flow and capital structure.  Topics include: Understanding the concept of key growth and performance improvement drivers and valuation Strategies to maximize value Establishing a value creation framework as a means for business growth The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable a

Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Richard Claywell, CPA Company specific risk premium is the metric that captures unique risk to a business and is comprised of external and internal factors.  Understanding how to identify and document these components is critical to providing valuations that are thoroughly supportable and defensible. Josh and guest Richard Claywell discuss: A brief history of CSRP Qualitative and quantitative components of CSRP Litigation and CSRP The podcast will also discuss some important issues to consider such as: How and when to apply reasonable assumptions in your analysis How to assess internal or management risk Help attorneys and clients understand CSRP  

Guests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV  With the emergence and popularity of cryptocurrency, there now exists a new avenue to hide assets during contentious proceedings.  In this podcast we will discuss: Indicators that a person or entity holds crypto assets Gaining access to crypto records Recommendations for forensic practitioners The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits. Don’t miss an episode – subscribe to our podcast channel! And leave us a review so we can continue bringing valuable and relevant co

Guests: Josh McDougall and Anna Maria Cicirello, CA,CPA/CFF/ABV,CBV   With new technologies come new opportunities for bad actors to exploit advantageous conditions that may increase the fraud landscape.  In this podcast we explore: What blockchain and cryptocurrencies are The risks and benefits of blockchain technology Ways to mitigate against fraud risk The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.

Guests: Craig Jacobson, MBA and Jevon Thomas, CPA, CFE, CAMS This podcast will engage the audience in detailed discussion on specific Solvency Opinions topics as a continuation from the Solvency Evaluation in Fraudulent Transfer Actions  webcast.  Topics for discussion: Understand differences between Valuation and Solvency Opinions Discuss recent COVID-19 industry impacts (e.g., High-end Retail, Restaurant, Entertainment, Hotels) on Solvency Opinions Discuss Solvency Opinions within the legal and regulatory environment The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to v

Guests: Josh Shilts, CPA/ABV/CFF/CGMA  Ken Rugeti, CPA, ABV, CFF Reasonable Certainty is a legal definition that sets the standard by which courts hold estimates of damages claimed in a lawsuit.  When a party in a legal action claims damages, experts are retained to provide a damages analysis that will be scrutinized under this threshold. Josh and guest Ken Rugeti discuss: General damages Consequential damages Examples of these concepts from real-life cases The podcast will also discuss some important issues to consider such as: How and when to apply reasonable assumptions in your analysis Admissibility vs. cross examination How to use management projections The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competen

Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Melissa Davis, CPA The impact of the COVID pandemic on businesses and bankruptcy did not play out as many had anticipated.  The support from the government through the CARES act and PPP loans appears to be helping individuals and businesses stay out of bankruptcy, but there is uncertainty around how long this will last. Josh and guest Melissa Davis, CPA discuss: Low interest rates and government assistance appear to be holding off bankruptcy filings for now The economic uncertainty should be impacting company valuations going forward Knowledge of the client’s industry, business, and economic help professionals prepare supportable valuations when helping a client navigate Chapter 11. The podcast will also discuss some important strategies such as: Liquidation analysis considerations Potential clients and related services that practitioners may assist and provide during bankruptcy proceedings Practice management considerations to assess before taking on this type of

Guest(s): Michael Tran Duff, Assistant Vice President, Chief Information Security Officer (CISO) and Chief Privacy Officer (CPO), Stanford University Doug Aguilera, CPA, CFF, CGMA, CFE Cybersecurity threats are one of the biggest risks to an organization with little to no margin for weaknesses.  We discuss the types of cybersecurity threats, response preparation and the strategic use of lessons learned.  In this 2-part series, we’ll discuss: The types of information being sought after Who the bad actors are - State-sponsored organizations, organized crime, and others Risk models The types of breaches, including phishing and access to networks and systems Responses when you do have a breach. Incident response systems, including planning, executing, learning, and implementing improvements Information accumulated in an effective investigation The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals

Guest(s): Michael Tran Duff, Assistant Vice President, Chief Information Security Officer (CISO) and Chief Privacy Officer (CPO), Stanford University Doug Aguilera, CPA, CFF, CGMA, CFE Cybersecurity threats are one of the biggest risks to an organization with little to no margin for weaknesses.  We discuss the types of cybersecurity threats, response preparation and the strategic use of lessons learned.  In this 2-part series, we’ll discuss: The types of information being sought after Who the bad actors are - State-sponsored organizations, organized crime, and others Risk models The types of breaches, including phishing and access to networks and systems Responses when you do have a breach. Incident response systems, including planning, executing, learning, and implementing improvements Information accumulated in an effective investigation The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals

Guests: Josh Shilts, CPA/ABV/CFF/CGMA and Richard Pollack, CPA, ABV, CFF, PFS, CGMA In 1993 the U.S. Supreme Court made it ruling in the case Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993).  This case established the Daubert standard and provides criteria by which the trial judge may make a preliminary assessment of the admissibility of expert testimony presented in United States federal (and most state) legal proceedings. Josh and guest Richard Pollack, CPA, ABV, CFF, PFS, CGMA discuss: Daubert fundamentals How to prepare for a Daubert challenge The importance of due diligence and supporting your position The podcast will also discuss some important strategies such as: Being your own advocate and not the attorney’s Remembering the importance of using reasonable and generally accepted principles in your work Avoiding ‘rushed engagements’ The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance