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Live webinar | ACCA

Critical analysis of the Balance Sheet

The objective of this presentation is to advise on how the Balance Sheet can be manipulated for various vested interest parties, and to serve as a guide for professionals on how to identify potential frauds in the financial statements and set out ways to mitigate such manipulation of the statements.

Overview

Person thinking something

 

Financial reporting and its complexities often hide the true nature of corporate activities, and reporting is used to mask unethical conduct.

Because of this the need for transparency has never been greater.

The objective of this presentation is to advise on how the Balance Sheet can be manipulated for various vested interest parties, and to serve as a guide for professionals on how to identify potential frauds in the financial statements and set out ways to mitigate such manipulation of the statements.   

What is the purpose of the Balance Sheet?

Why is it important

Critical areas of attention on the Balance Sheet 

Notes to the Balance Sheet

Common Manipulations:

  • Incorporation Issues – creating a Balance Sheet
  • Revenue Recognition & Inflation
  • Revenue and Expense Manipulation
  • Related Parties issues
  • Asset Overstatement
  • Inventory valuation
  • Unrealised gains
  • Depreciation & Amortisation
  • Cash
  • Off Balance Sheet financing / hidden liabilities
  • Liability underreporting
  • Balance Sheet manipulation

 

Dermot Madden

Former Commissioned Higher Grade Inspector of Taxes, Revenue Commissioners, B. Comm (Hons)., FCCA, FCPA, Dip IFRS, DIP Insolvency, Dip Forensic Accounting, Cert UK & Irish GAAP, Accredited Media

Dermot Madden has over forty years’ experience working at senior levels in the Revenue Commissioners and the Office of the Director of Corporate Enforcement (ODCE). He is a former Commissioned Inspector of Taxes who lead the DIRT enquiry audits on behalf of the Revenue Commissioners. He was the senior Forensic Accountant in the ODCE for over fourteen years. He has substantial and unique courtroom experience in giving expert witness testimony. He has authored grounding affidavits in major white collar criminal cases. He has lectured and examined Forensic Accounting in Trinity College Dublin. He will bring his unique experiences, insights and advices to accounting and auditing professionals, to enhance their understanding of day-to-day Company Law and Tax issues and relationships.

Please note that registrations for this session will close at 12:00pm on 12th of March

Important Information: an entry link to the session will issue to those registered by email after booking.


The webinar will be recorded and the recording will be available for those who have registered for the event. 


If you have any questions ahead of the session, please do not hesitate to contact us at irelandmembers@accaglobal.com. 

Price

Price 59 EUR

Location

Ireland

Date & time

12 March 2026, 11:30 - 12:30 GMT

Enquiries

Email enquiries irelandmembers@accaglobal.com

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