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Making complex accounting terminology easy to understand, this book provides an introduction to the core financial concepts in divorce, such as asset identification, classification and valuation, income determination, and expenses. In clear, accessible language, this book offers step-by-step guidance while also exploring strategic concerns appropriate for high-asset and high-conflict cases. It connects the dots among the interrelated topics of subpoena practice, accounting, depositions, methodology, financial statements, tax returns, testimony, expert reports, and how to effectively use financial data obtained in discovery.

Tabla de contenidos provista por Syndetics

• Foreword(p. xi)
• Preface(p. xiii)
• About the Author(p. xv)
• Acknowledgments(p. xvii)
• Chapter 1 Forensic Accounting Overview(p. 1)
• The Goal Is to Dominate(p. 1)
• How a Forensic Accounting Divorce Engagement Case Can Go Very Well(p. 3)
• Forensic Accounting Defined(p. 6)
• Chapter 2 Meeting and Engaging CPAs(p. 17)
• How CPAs Become Forensic Accountants(p. 17)
• Shopping Forensic Accountants Before One Is Needed(p. 18)
• Selling Your Client on a Forensic Accountant(p. 22)
• Engaging a Forensic Accountant When You Have a Specific Client and Case(p. 24)
• Consulting or Testifying Expert?(p. 28)
• Reading, Understanding, and Explaining the Engagement Agreement(p. 30)
• Advice to Lawyers When Hiring a Forensic Accountant(p. 31)
• The Game Is On-Getting, the Documents as Soon as Possible(p. 32)
• Chapter 3 Accounting for Lawyers(p. 35)
• Accounting Basics(p. 36)
• Public Filing of Financial Statements(p. 40)
• Accrual and Cash Basis(p. 41)
• They Call It "Accounting" Because of the Accounts(p. 43)
• Audits, Reviews, and Compilations(p. 52)
• Chapter 4 The Hunt for Hidden Assets-Red Flags, Schemes, Scams, Lies, and Damn Lies(p. 57)
• The Continuum of Lies(p. 58)
• Red Flags(p. 60)
• Severity of Lies(p. 64)
• Financial Lies Come in Many Flavors(p. 65)
• "What Is Best in Life?"(p. 68)
• More on Bad Debt Manipulation(p. 69)
• More Details on Other Schemes(p. 71)
• Adjustments(p. 73)
• Managing Forensic Accounting Investigation Costs(p. 75)
• Chapter 5 Discovery-Documents, Details, and Transactions(p. 77)
• The Impact of One Missing Statement(p. 78)
• Time Frame for Valuation and Analysis(p. 78)
• Formal vs. Informal Requests(p. 79)
• Interrogatories and Requests for Production of Documents(p. 81)
• Written Discovery or Depositions?(p. 84)
• The Search for the Holy Grail and the Discovery Catch-22(p. 85)
• Subpoenas(p. 88)
• Depositions(p. 97)
• Supplementation(p. 98)
• Discovery and Research about Opposing Experts(p. 98)
• Obtaining Tax Documents Directly from the IRS(p. 99)
• Researching Public Records and Assets(p. 100)
• Production Memos, Deficiency Memos, Gap Charts, and Bates Stamping(p. 101)
• Chapter 6 Methodologies, Investigation, and Techniques(p. 107)
• Methodologies and Scoping(p. 110)
• Investigation(p. 116)
• Techniques(p. 116)
• Conclusion(p. 133)
• Chapter 7 Asset Identification, Classification, and Valuation-From Simple to Complex(p. 135)
• Organizing Assets and Debts(p. 137)
• Identification(p. 140)
• Classification(p. 141)
• Valuation(p. 141)
• The Information Needed Depends on the Assets and Debts(p. 142)
• Calculating Estimates of the Value of Deferred Pension Benefits(p. 144)
• Complex Compensation, Bonus Packages, and Perks(p. 154)
• Stock Options(p. 157)
• Documents You Need for Stock Options(p. 158)
• Stock Option Valuation(p. 159)
• Reload Provisions(p. 160)
• Time Rule Formulas(p. 161)
• Tax Issues(p. 161)
• Deferred Distribution Approach(p. 162)
• Negotiating(p. 162)
• Advice Regarding Deferred Distribution Division(p. 163)
• Buffet of Employment Benefits and Retirement(p. 163)
• Qualified vs. Non-qualified Plans(p. 166)
• Defined Benefit(p. 166)
• Defined Contribution(p. 167)
• Investments Unrelated to Employment(p. 170)
• Other Investments Not Related to Retirement or Employment(p. 171)
• Chapter 8 Determining Income(p. 187)
• Documented Income(p. 189)
• Claimed Income versus Documented Income(p. 190)
• Imputed Income(p. 194)
• Net-Worth Method(p. 195)
• Problems with Cash and "Cash Businesses"(p. 201)
• Money In and Money Out of a Business(p. 203)
• Reading W-2s-The Family Lawyer's Not-So-Concealed Weapon(p. 205)
• FICA, Medicare, Self-employment Taxes, FUTA, and SUTA(p. 206)
• Wage Base Limit(p. 206)
• Numbers, Numbers, and More Numbers-Yippee! Goody! Goody!(p. 206)
• Chapter 9 Lifestyle Analysis(p. 211)
• The Five Quadrants(p. 212)
• Quadrants One and Two(p. 213)
• Quadrants Three and Four(p. 213)
• The Fifth "Quadrant"-Credibility(p. 215)
• Expense Time Periods(p. 215)
• The Lifestyle Analysis(p. 217)
• A Sample Report(p. 223)
• Page 1-Marital Balance Sheet(p. 224)
• Page 2-Wife's Need for Support(p. 235)
• Pages 3 and 7-Wife's Retirement Savings and Husband's Retirement Savings(p. 238)
• Pages 4 and 8-Wife's Investment Savings and Husband's Investment Savings(p. 238)
• Pages 5 and 9-Wife's Personal Living Expenses and Husband's Personal Living Expenses(p. 239)
• Page 6-Husband's Ability to Pay Support(p. 239)
• Page 10-Net Worth Accumulation of Marital Assets(p. 239)
• Double-dipping(p. 240)
• Chapter 10 Ethics and Standards(p. 243)
• AICPA's Code of Professional Conduct(p. 244)
• AICPA's Independence Requirement(p. 246)
• AICPA's Rule 102(p. 249)
• AICPA's Rule 201(p. 251)
• CPAs and Client Confidentiality(p. 258)
• Contingency Fees, Unpaid Fees, and Future Streams of Income(p. 259)
• AICPA's Statement on Standards for Consulting Services(p. 262)
• AICPA's Statement on Standards for Valuation Services(p. 264)
• Special Report 08-1(p. 265)
• Chapter 11 Reports and Testimony(p. 267)
• Report Requirements(p. 268)
• The Scheduling Order(p. 274)
• Preparing for an Opposing Expert Deposition(p. 276)
• What Deposition Style Should You Use?(p. 279)
• The Deposition Questions(p. 280)
• Scoping Out the Opposing Expert(p. 281)
• Defending Your Client's Expert Deposition(p. 282)
• Strategic Decision: Old School vs. New School(p. 283)
• Trial Preparation(p. 284)
• Direct Examination of the Client's Forensic Accountant(p. 286)
• Exhibits(p. 286)
• Planning the Direct Examination(p. 288)
• The Opinion and Attack Phases(p. 303)
• Cross-Examination(p. 304)
• Conclusion(p. 307)
• Bibliography(p. 309)
• Appendix A Burrage & Johnson Agreement(p. 313)
• Appendix B Sample Company Financial Statements(p. 321)
• Appendix C Riker Report(p. 325)
• Appendix D Deposition Question Checklist: Opposing Forensic Accountant(p. 351)
• Index(p. 373)

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