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Provisions are recognized by the Company for liabilities and losses which have been incurred as of the balance sheet date and for which the amount is uncertain but can be reasonably estimated. Additionally, the Company records provisions for losses which are expected to be incurred in the future but which relate to contingencies that exist as of the balance sheet date. Provisions are stated at face value, with the exception of provisions for postretirement benefits (including pensions) and severance payments in certain countries where such payments are made in lieu of pension benefits; those provisions are stated at the present value of the future obligations | Characteristics and Skills of the Forensic Accountant Charles Davis Professor of Accounting California State University Sacramento Ramona Farrell Managing Partner Ueltzen Company LLP Sacramento California Suzanne Ogilby Associate Dean and Professor of Accounting California State University Sacramento AICPÀ FVS Section Special thanks to the American Institute of Certified Public Accountants members of the Bar including the American Bar Association and the American Accounting Association. Contents EXECUTIVE SUMMARY.1 INTRODUCTION.2 LITERATURE REVIEW.5 METHODOLOGY.6 Response Rate.7 RESULTS AND DISCUSSION.7 1. Demographics.7 2. Areas of Specialty for a Forensic Accountant.8 3. Traits Characteristics and Skills of Forensic Accountants.10 4. Credentials for Forensic Accountants.16 5. Protocols and Abilities of Forensic Accountants.17 6. Need for Additional Specialization and Breadth.20 7. Effectiveness of Forensic Accountants.21 8. Forensic Accounting Educational Issues.23 CONCLUSIONS AND LIMITATIONS .26 BIBILIOGRAPHY.27 APPENDIX 1 DEMOGRAPHICS AND INVOLVEMENT WITH FORENSIC ACCOUNTING.28 APPENDIX 2 .
