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  • Tuesday, June 19 | 1:50-3:05 PM


    Level: Advanced

    Recommended Prerequisite: Knowledge of and experience with revenue recognition standards

    Field of Study: Auditing

    This session will review the Revenue Recognition Standards, which are required to be applied to some financial statements as early as December 2017, with an eye toward how fraud might be hidden in these new standards. It will focus on those industries that use long-term contracts, which will show a greater effect from the new standards. The session will also include a quick look at other new standards and how those might change the face of fraud in financial statements.

    You Will Learn How To:

    • Interpret the new Revenue Recognition Standards
    • Apply test work and interview strategies to combat potential fraud schemes
    • Assess where, in these Standards, estimates can be manipulated to perpetrate financial statement fraud
    jmchard headshot
    Janet M. McHard, CFE, CPA, CFF

    President, McHard Accounting Consulting LLC

    Janet M. McHard is the Founding Partner of McHard Accounting Consulting, LLC, a firm specializing in forensic accounting, fraud prevention and accounting reconstruction. Together with her partners and staff, McHard conducts forensic and investigative accounting in matters concerning alleged white-collar crimes, embezzlements, employee theft and other disputed accounting issues. She provides expert witness testimony and consulting expert services in cases where fraud is suspected.

  • jmchard headshot
    Janet M. McHard, CFE, CPA, CFF

    President, McHard Accounting Consulting LLC

    Janet M. McHard is the Founding Partner of McHard Accounting Consulting, LLC, a firm specializing in forensic accounting, fraud prevention and accounting reconstruction. Together with her partners and staff, McHard conducts forensic and investigative accounting in matters concerning alleged white-collar crimes, embezzlements, employee theft and other disputed accounting issues. She provides expert witness testimony and consulting expert services in cases where fraud is suspected.

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