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Mergers and Acquisitions
Forensic Services
CPE Self-study

Mergers and Acquisitions

Through narration by an industry subject matter expert and practical scenario-based exercises, this CPE course provides a nuanced exploration of the differences between mergers and acquisitions and details the role a forensic accountant plays in these transactions.

$60 - $95
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

2.5

Author(s)

Jason Tomaliere, Jeff Litvak, Scott D. Friedland

Availability

1 year

Learning Outcomes
  • Differentiate between a merger and an acquisition and the various structuring options in each.
  • Analyze statements made by parties to a merger or acquisition during the due diligence process.
  • Differentiate between the different roles accountants can play and services accountants can provide in mergers and acquisitions.
  • Differentiate between disputed issues.
  • Calculate damages as they relate to a merger or an acquisition.
Key Topics
  • Differences between mergers and acquisitions
  • Key stages of mergers and acquisitions
  • Forensic accountants’ roles in mergers and acquisitions
  • Damages, as they relate to mergers and acquisitions
Product Details

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate.

Mergers and acquisitions happen in all industries and in all sizes of companies. Forensic accountants should know the differences between mergers and acquisitions, as well as the types of disputes in these transactions. Through narration by an industry subject matter expert and practical scenario-based exercises, this CPE course provides a nuanced exploration of the differences between mergers and acquisitions and details the role a forensic accountant plays in these transactions.

Enhanced On-Demand Format

This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

Who Will Benefit
  • Accountants in industry and public practice involved in forensic accounting activities
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$95.00
AICPA Members
Online
$75.00
FVS Section Members
Online
$60.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

Contact us
Credit Info
CPE Credits
Online
2.5
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Foundational knowledge of forensic accounting
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Jason Tomaliere
Senior Director
Jason Tolmaire is a Senior Director at FTI Consulting and is based in Chicago. Mr. Tolmaire is a Certified Public Accountant and Accredited in Business Valuation from the AICPA. Mr. Tolmaire has over 20 years of professional experience providing consulting services on accounting and finance projects for companies involved in disputes. Mr. Tolmaire has professional experience in projects involving assessing financial harm from breaches of contract, breaches of fiduciary duty, alleged fraudulent actions, personal injury and post-acquisition disputes. Mr. Tolmaire has presented on topics regarding accounting and valuation issues in merger and acquisition disputes and the calculation of economic damages in commercial litigation cases. Mr. Tolmaire's experience in post-acquisition disputes has involved performing and assessing calculations of working capital adjustments, research and determination of appropriate GAAP treatment for transactions, performing and assessing earn-out calculations, and calculating damages based on alleged misrepresentations by the seller.
Jeff Litvak
Jeff Litvak is a Senior Managing Director in the FTI Consulting Forensic and Litigation Consulting segment and is based in Chicago. Mr. Litvak is a Certified Public Accountant (CPA), Accredited in Business Valuation (ABV), an Accredited Senior Appraiser (ASA) in business valuation, and is Certified in Financial Forensics (CFF). Mr. Litvak specializes in forensic accounting investigations and valuation matters, assessment of economic damages, analysis of lost profits and unity of interest/separateness matters. Mr. Litvak is FTI Consulting’s National Product Leader in merger and acquisition disputes, and was recently designated as co-chair of the AICPA Task Force on merger & acquisition disputes, where he received the 2009 AICPA Award for Volunteer of the Year for his achievements. In 2010, Mr. Litvak was appointed to the AICPA’s Executive Committee for the Forensic and Valuation Section, and he will co-chair the Bankruptcy and Insolvency Task Force. This task force will focus on restructuring challenges and bankruptcy and solvency disputes. Mr. Litvak has experience in a cross section of industries such as insurance, real estate, manufacturing, wholesaling, construction, high tech, automotive, financial services, healthcare, and pharmaceutical. His extensive experience in accounting and auditing, market penetration analysis, and corporate finance provide a strong background for analyzing damages in many types of business litigation. He has worked on significant matters for the United States Department of Justice and Internal Revenue Service on valuation and other corporate finance matters. Lastly, Mr. Litvak and others from FTI Consulting were asked to teach valuation and damages applications of mergers and acquisitions to members of the Chinese Appraisal Society, who made a special trip to the United States to gain perspective on performing valuation work in the United States. Mr. Litvak has provided expert opinions in federal, state, and municipal courts throughout the United States on matters involving post-acquisition disputes, breach of contract damages, employee termination, lender liability, healthcare fraud and abuse, antitrust, lost profits, and destruction of business within the financial services, internet and healthcare industries.
Scott D. Friedland
CPA/ABV, CFA, CFE
Scott Friedland is a Senior Managing Director in the FTI Consulting Forensic & Litigation Consulting practice and is based in New York. For the past 15 years, Mr. Friedland has provided auditing, accounting and investigative expertise to attorneys in litigated and arbitrated disputes. Mr. Friedland has provided advice in matters involving purchase price disputes, shareholder disputes, accountant malpractice, fraudulent conveyances, financial services and banking litigation, business interruption, breach of contract and fraudulent financial reporting. He has provided expert testimony, has assisted counsel in independent corporate investigations and has served as the accountant to the receiver of several companies. Mr. Friedland holds a B.S. in economics from the Wharton School of the University of Pennsylvania. He is a Certified Public Accountant, a Certified Fraud Examiner, and a Chartered Financial Analyst. Mr. Friedland is a member of the American Institute of Certified Public Accountants, Association of Certified Fraud Examiners, CFA Institute, Institute of Business Appraisers, New York Society of Security Analysts, and New York State Society of Certified Public Accountants. He is also a former officer and director for Transportation Alternatives, a not-for-profit organization.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Mergers and Acquisitions
Online
$95.00
Nonmember Price
$95.00
Price excluding sales tax
$95.00
Do you have an AICPA membership? 
Log in to apply your member discount.

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