Fraud and White Collar Crimes

Catalog description

This course highlights the role of the forensic accountant both as an investigator and in litigation support for various forms of white collar crimes, including bankruptcy fraud, procurement fraud, divorce fraud, mortgage fraud, and money laundering by examining the legal elements of the crime. This course will also address the federal tax crimes statutes enumerated in the Internal Revenue Code and their impact on tax practitioners both in their capacity as expert witness and as the target of a criminal investigation. This course will be Academic Year 2025 - 2026 Catalog 2025 - 2026 Page 198 supplemented by case studies and video resources. Three credits, 45 CPE hours. The pre-requisite of ACC 501 is required.