Fraud Financial Statement Chart
How to Use a Financial Statement Fraud Matrix in Business Litigation By Robert Bates CPA, Esq. In complex shareholder disputes, partnership dissolutions, and corporate embezzlement…
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Loan Fees
Business Loan Fees: A CFO’s Guide to Origination& Due Diligence Fees ($1M – $100M) Comprehensive Guide to Business Loan Fees, Effective APR, and Fraud Prevention…
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When a business owner Passes Away
When a Business Owner Passes Away: Valuation, Estate & What Happens Next When a business owner passes away, the business they’ve worked hard to build…
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Spoofed Emails Enable Purchase-Order Fraud
Background This case involved a Nigerian crime ring that stole Apple computers and devices by impersonating U.S. defense officials. Make sure purchase orders pass the…
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Business Litigation – Seven Factors To Consider For Selecting An Expert Witness
Business Litigation: Seven Factors to Consider When Selecting a Financial Expert Witness By Robert Bates CPA Esq. Introduction Whether you have ever been a party…
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Trust Accounting
Trust accounting The first thing that comes to mind when one sees “trust accounting,” is trust, followed by accounting (it’s quite obvious), but they all…
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SEC Filings Deadlines for Financial Statements
SEC Filings Deadlines: 10-K, 10-Q, and NT Filings for Financial Statements Report deadlines Financial report deadlines determine when financials are filed by companies, but when…
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Litigation (Mainly In Business)
Litigation is any proceeding in which two opposing parties started to defend or enforce a legal right. And this involves every activity before, during, and…
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M&A Fraud: Purchase of Retail Store
M&A Fraud Case Study: How a $49k Retail Store Purchase Turned Into a $104k Loss Background: Retail Store Purchase That Looked Like a…
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Buying a Company Vs. Selling a Company
Difference between buying & selling companies Do you want to know about the difference between buying a company and selling a company? As a matter…
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Determine the True Value of Your Small Business with These Methods & Calculator
Knowing the true value of your business is of utmost importance when you are considering selling it, searching for a partnership of investors. Also to…
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Why You Should Know the True Value of your Business & Calculation Methods
Why you should hire a valuation professional Before going into some detail about the various asset valuation methods, it will be relevant to know some…
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Nigerian Fraud Loss-Fake Purchase Orders
Nigerian fraud I was the contract CFO for a government contractor/reseller who sold Apple and other products to the government and to other government contractors….
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409a Valuation
As a business owner you must be having a good idea of the value of your company, however, that may not be the case. You…
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Bias is the Fastest Way to Lose Credibility as a Financial Expert Witness
Bias Financial Expert Witness Introduction: Your Only Real Product is Credibility In financial expert witness work, there are two opinions that matter: yours and the…
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Financial experts/Rule 702
Financial experts/Rule 702 Introduction: Financial experts/Rule 702 Financial experts play a vital role in financial restructurings, delivering important insights in many contexts, including plan confirmation, analysis…
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Contempt in litigation
Title: The Intersection of Civil Contempt and Financial Disclosures in Complex Litigation By: Bob Bates, Esq., CPA ‘Contempt Robert Bates’ In high-stakes commercial litigation, the…
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Deposition process and procedure
The following are issues that should be considered when setting depositions or participating in them as a lawyer or expert: Basic Process and Procedure Strategic…
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Journey from CFO to lawyer
Journey From CFO to Lawyer: Why I Became a CPA Attorney For many years I was a Controller, and then a CFO of various businesses…
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Lost Profits
Lost profits Lost profits are economic damages caused by a disruption in business operations. The damages can be the result of a variety of factors,…
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AI: Can it be trusted?
AI: Can It Be Trusted? – A CPA, Esq. and Expert Witness View (2025-2026) Should we trust AI? For accounting, legal, and expert witness work…
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Where’s the evidence?
Where’s the Evidence? How to Turn a Bank Statement Data Dump Into a Fraud Case That Wins By Robert Bates CPA Esq. I have handled…
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Information- the right amount/type for experts
How to Work With a Financial Expert Witness | What to Send Your CPA Expert HP Accounting Expert Witness: How I Work With Attorneys When…
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Intangibles valuation
AI Overview In tech companies, intangible assets like intellectual property, software, and brand reputation often make up a significant portion of their value. While specific percentages…
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May 5, 2025 Announcement
May 5, 2025: Legal announcement HP Accounting is pleased to announce that Robert Bates has passed the California Bar exam and as of May 12…
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Forensic Accounting and Auditing – Everything You Need to Know
Forensic Accounting and Auditing: Everything You Need to Know – Difference, Cost, and Exams Written by Robert L. Bates, JD, CFE, CPA Background With…
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Legal issues for Experts
Legal Issues for Experts: How Lawyers Exclude Expert Witnesses and How to Avoid It The 4 C’s for experts – clear communication, coachability, confidence, and…
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Weak claims
It is important for expert witnesses to critically evaluate the merits of a case as they perform their analysis
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Expert witness qualifications
Federal evidence rules 702–703 govern admissibility of expert testimony. There are 4 questions to ask: Is there an appropriate issue for expert testimony? Experts may…
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No more depositions?
No more depositions? Lately I’ve had 3 cases move forward to trial without a deposition of my expert opinions/reports. This is an interesting trend (or…
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Criminal or civil? Civil or Criminal: Fraud Forensic Accounting
I have worked on a number of cases which have causes of action such as fraud, conversion and related items. (Civil or criminal fraud forensic…
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Forensic Accounting Exams
Forensic Accounting Exams: Uncovering Partner Misappropriation & Financial Irregularities By Robert L. Bates, JD, CPA Forensic Accounting Exams: What Is a Forensic Accounting Examination? Forensic…
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The difference between an officer and a director
The difference between an officer and a director In my roles as officer/director, CFO, in law school, and in various cases I have come across…
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Expert witnesses as financial helpers
Expert Witnesses as Financial Helpers: How a CPA / CFO Expert Witness Helps Attorneys Win By Robert Bates CPA Esq. Expert witnesses as financial helpers…
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Shielding Finances: Harnessing AI for Fraud Detection and Prevention
Shielding Finances: Harnessing AI for Fraud Detection and Prevention In today’s highly interconnected digital realm, where transactions can swiftly occur between parties located across the…
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Expert Witness Work : Sub-Specialties
Expert witness work: Sub-Specialties By Robert L. Bates, JD, CPA I have various areas of sub-specialty, as a result of working on multiple cases in the…
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Quotes
Quotes- These are some great quotes I came across in my CPE training. At 40 hours/year I’ve done over 1,000 hours of training in accounting,…
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NDA’s, or Non-Disclosure Agreements
NDA’s, or Non-Disclosure Agreements NDA’s, or non-disclosure agreements, are important documents used to protect confidential information. They provide a legal framework for parties to share…
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The Importance of Witness Credibility in Comparison to Evidence
When it comes to evaluating the strength of a case, the credibility of witnesses and the weight of the evidence play crucial roles. Both factors…
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Different Levels of Attorneys
Different Levels of Attorneys The CA Bar exam passing score is 1390 out of 2000 points. I took the Bar. I have to disagree with…
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Lawyers: Listen to your Clients
Lawyers: Listen to your Clients In many disputes, the clients have lived with their dispute/happenings/events for a long time, sometimes years. They know the ins…
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Business Interruption Expenses
Business Interruption Expenses Business interruption is a form of commercial damage coverage that includes but is not limited to various torts and contract issues. Business…
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Due diligence is an essential element of a successful Acquisition
Due Diligence Is an Essential Element of a Successful Acquisition Due diligence is an essential element of a successful Acquisition When purchasing a business…
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Fiduciary forever?
Fiduciary Forever? How Long Does Fiduciary Responsibility Last After a 401k Plan Is Closed? By Robert L. Bates, JD, CPA Does a fiduciary have responsibility for…
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Use of administrative assistants in Expert Witness work
Use of Administrative Assistants in Expert Witness Work – Rule 703, Dura Automotive, and Independence By Robert Bates CPA Esq. This is an interesting rule,…
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The Latest Frauds
The Latest Frauds I’m Seeing as Forensic Accountant in 2025-2026 Every time I hear of a fraud that occurred to someone I know or a…
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Ten Key Drivers of Company Value
By Robert Bates CPA Esq. Overview In our current time of economic volatility, social unrest, and political partisanship, simple questions rarely have simple answers. For…
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How to Understand Seller’s Discretionary Earnings
Introduction: How to understand Seller’s Discretionary Earnings: If you have ever purchased or sold a small company, you’ve probably heard the term “Seller’s Discretionary Earnings”….
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Why Did I Go to Law School?
Why Did a CPA and CFO With 30 Years Experience Go to Law School? Overview I’m a CPA and have been a Controller/CFO for…
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How to Buy a Tech Company?
How to buy a tech company There are thousands of small tech companies for sale at any time-they are often websites that take 1 or…
