On-site CPE and Staff Training

Mark Dauberman is qualified to present on a wide-variety of accounting and auditing topics. Mark will meet, in person or by teleconference, with a representative of the firm to determine the goals of the session or sessions. This will include specific topics to be covered, the emphasis of the content, the types of materials that are expected to be most effective, the expected level of participation by attendees, and any other objectives that might be accomplished through education.

Sessions may be of any length suitable for the firm and may range from 2 hours to full days or multiple days. In many cases, multiple sessions are scheduled over a day such that various firm members may attend different segments.

Where appropriate, firms are encouraged to invite client personnel. This is particularly appropriate for topics related to fraud or accounting principles.

• Compilation and review – Topics can range from updates and overviews to specific topics intended to target specific objectives. For example:
  • An update and overview can be designed to reinforce the requirements for compilations and reviews and provide information about recent and upcoming changes to standards.
  • A session on analytical procedures can be designed to cover the development of expectations, the performance of analytical procedures, drawing conclusions, and documentation.
• Auditing – Similarly, topics can range from updates and overviews to specific topics intended to target specific objectives. For example:
  • An update and overview can be designed to reinforce the requirements related to audits from acceptance of an engagement through the preparation and issuance of the report, including any recent and upcoming changes.
  • A session on internal control can be designed to provide an overview of the five components of internal control, the process for obtaining and documenting an understanding, and the evaluation of internal control for the purpose of identifying and reporting deficiencies.
• Accounting – Topics can range from a general update to coverage of specific topics that are relevant to the firm. For example:
  • A GAAP update can review pronouncements having been issued or having become effective within the past year (or longer, as appropriate), along with how the changes affect financial reporting and disclosures and how they may be applied.
  • Specific topics may be relevant to a firm based on its client base, such that sessions may be designed to review business combinations, consolidation, and variable interest entities (VIEs); the analysis of and accounting for leases; or impairments.
  • Firms are evaluating alternative accounting frameworks for nonpublic entities, and a session can be designed around the recent alternative accounting approaches issued by the Private Company Council of the FASB and the AICPA's Financial Reporting Framework for Small to Medium-sized Enterprises (FRF for SMEs).
• Fraud – Topics may be very general related to the nature and characteristics of fraud or specific as to the development of controls for its prevention and tools for detection. For example:
  • A general session related to the accountant's responsibilities for fraud can provide an overview of how fraud is committed and by whom, general approaches for developing controls for prevention, and detection techniques.
  • Sessions related to specific areas, such as fraud related to sales, accounts receivable, and cash receipts can be designed to develop means for understanding and evaluating a client's applicable internal controls, identify areas of vulnerability, and develop approaches for preventing or detecting potential fraud in those specific areas.

The firm will be expected to provide a facility in which to conduct the seminar. We will provide masters of materials to be duplicated for attendees, as appropriate, by the firm. All seminars are conducted personally by Mark Dauberman.