The “Fraud Triangle” is a term that is commonly used by anti-fraud professionals to highlight the three circumstances which exist in most fraud occurrences. Those facets are: financial pressure, opportunity, and rationalization. The idea is that if a person, 1) experiences pressure to need or want more cash, 2) feels he has the opportunity to steal and not get caught, and 3) rationalizes that it’s okay to do the stealing, then there’s a good chance he’ll do it. (more…)
Very few businesses achieve the higher levels of profitability and bottom-line results that are available to them on an ongoing basis. A good accountant, whether an internal financial manager, or external accounting advisor, has at their disposal a myriad of ways to positively affect the net income of the entities they serve. In this post, I want to highlight six fundamental steps that accountants can take that will help enhance enterprise profits and cash flow. Here they are: (more…)
On November 17, 2015, the Atlanta Chapter of the Georgia Society of CPAs and the Atlanta Chapter of the Risk Management Association are jointly hosting the 2015 Banking Update, a one-hour continuing education and luncheon event at the Buckhead Club (3344 Peachtree Street Road NE, Suite 2600, Atlanta, GA 30326). The program will feature an interactive panel discussion focused on forensic accounting, earnings manipulation, and other fraud prevention and detection topics. The session will be moderated by Joe Pegnia (Grisanti, Galef & Goldress) and include the following panelists: David Walker (Synovus Bank), Bill DuPre, Esq. (Miller & Martin PLLC), Kris Trainor, CPA, CFE (Mauldin & Jenkins), and Jeff Moore, CPA/CFF/CGMA, CFE, CIRA (J.E. Moore Accountants and Consultants). Click here to learn more and to register.
In December 2014, Jeff Moore was awarded the Chartered Global Management Accountant (CGMA) designation from the American Institute of CPAs and the Chartered Institute of Management Accountants (CIMA). The CGMA designation recognizes professionals who have deep understanding of finance and have expanded their business skills through experience as management accountants to help drive better business decisions. (more…)
On October 28, 2014, Jeff Moore made a presentation entitled, Bankruptcy and Troubled Business Services: Six Tips for CPAs, in Brentwood, TN, for the 2014 Tennessee Society of CPAs (TSCPA) Southeastern Forensic & Valuation Services Conference. This event was designed for CPAs who currently provide forensic and valuation services (FVS) and those interested in learning how to add these services to their business. During the three-day conference, attendees were given the opportunity to receive 2o hours of forensic and valuation continuing professional education (CPE) hours. In addition to Mr. Moore, this year’s program featured many of the top practitioners across Tennessee, as well as the Honorable Alberto R. Gonzales (former Attorney General and Advisor to President George W. Bush) and numerous other national FVS speakers, including James Hitchner, Kevin Yeanoplos, Miles Mason, Sr., James Harrison, and Frank Tinari, Ph.D.
Effective 11/1/14, Jeff Moore will become Chair of the Certified in Financial Forensics (CFF) Credential Committee of the American Institute of Certified Public Accountants (AICPA). Jeff was first appointed as a Member of the Committee in 2010 and has been the Chair of its CFF Champions Program Task Force since that time. The CFF Credential Committee supports the AICPA by developing and maintaining qualification requirements for credential applicants; serving as technical advisor regarding the education offerings necessary to support the pathway for becoming a credential holder; serving as technical advisor regarding the education offerings credential holders need to maintain and expand their expertise; and developing and maintaining initiatives to recruit and retain credential holders.
For the fifth consecutive time, JE Moore has received the highest score possible on its most recent peer review of the portion of the firm’s practice that involves financial statement compilations and reviews. This peer review covered compilation and review engagements completed during the twelve-month period ended March 31, 2013. We are proud of the fact that we have successfully completed all five peer reviews, which covered the last 15 years of our work. Copies of the report from our most recent peer review and the AICPA letter of acceptance are available upon request. The report included an unqualified/passing opinion and the firm received no Letter of Comments as a result of peer review. Only a small percent (more…)
On October 9, 2013, The Georgia Society of CPAs is hosting its first annual Troubled Businesses and Bankruptcy Symposium. The 8-hour event will be held at the GSCPA’s offices in the Atlanta Financial Center in Buckhead. Jeff will be a panelist on one of the afternoon segments, entitled “Top Ten Things Accountants Need to Know About Troubled Businesses and Bankruptcy Cases.” See the online digital brochure for a listing of topics and speakers and for registration information.
Our owner and principal consultant, Jeff Moore, is available to speak or lead roundtable discussions on a variety of managerial and forensic accounting topics for your company or group. Here’s a representative listing of topics:
- Ten Red Flags of a Troubled Business
- 13-Week Cash Flow Forecast – How and When to Use
- When Should You Retain a Forensic Accountant?
- Detecting Errors and Irregularities in Company Financial Statements
- Ten Key Internal Controls for Small and Mid-Sized Companies
- What to Do (and Not Do!) When You Suspect Embezzlement
- Dealing With the Family Business in Divorce
- Fraud Prevention: Ten Tips for Small and Mid-Sized Businesses
- Is it Time to Outsource My Organization’s Bookkeeping/Accounting Functions?
- Ten Mistakes Businesses Make With Their QuickBooks Accounting System
Use the below contact form to let us know of your interest in having Jeff speak or lead a discussion for your group or organization. Be as specific as possible with your needs with respect to group size, date range, and the topic in which you’re interested. Thank you.
On 2/26/13 and 3/19/13, Jeff Moore delivered separate presentations at the monthly dinner/educational meetings of the DeKalb and Gwinnett Chapters, respectively, of the Georgia Society of CPAs. Jeff’s talk was entitled, “Serving Financially-Distressed Businesses: Six Valuable Tips for CPAs.”