1. Other Types of Fraud FRAUD EXAMINATION ALBRECHT & ALBRECHT Bankruptcy & Divorce Fraud Chapter 14

2. Other Types of Fraud What roles do CPAs & fraud examiners play in bankruptcy fraud?

3. Other Types of Fraud Categorization Match Fraud Causing Bankruptcy or Divorce Bankruptcy or Divorce Used to Do Fraud Bankruptcy or Divorce Used to Conceal Fraud Books or Records Being Destroyed or Inaccurate During “Stay” Assets Are Transferred to Hide from Negotiations Too Few Assets to Pay Creditors or Spouse Tries to Salvage Reputation

4. Other Types of Fraud Discuss Bankruptcy

5. Other Types of Fraud What action is criminal in bankruptcy?

6. Other Types of Fraud Comment on Other Criminal Frauds in Bankruptcy

7. Other Types of Fraud What things are criminal?

8. Other Types of Fraud Review Civil Bankruptcy Statues Section 1144 1328 548

9. Other Types of Fraud Who participates in the bankruptcy process?

10. Other Types of Fraud How does a fraud examiner fit into a bankruptcy proceeding?

11. Other Types of Fraud List 7 Clues to a Bust Out

12. Other Types of Fraud List 7 Clues to a Bust Out

13. Other Types of Fraud List Ways Cash is Concealed During A Divorce

14. Other Types of Fraud What are some clues to concealment?

15. Other Types of Fraud Terms Match Title 11 of U.S. Code federal law governing bankruptcy Legal process to settle debts in an orderly plan The federal court overseeing all bankruptcy proceedings A person or entity owed money by a debtor Bankruptcy Bankruptcy Code Bankruptcy Court Creditor

16. Other Types of Fraud Terms Match A person or entity declaring bankruptcy Individual or firm that collects debtor’s assets & distributes to creditors Legal dissolution of two married partners Debtor Divorce Bustout Trustee A planned bankruptcy