Events Search
  Summary & Check Out (0)
Tuesday, September 19, 2023 In-personPassaic County Chapter

Fraud Schemes and Internal Controls | Not For Profit Update (E2309419)

8:30 AM - 12:30 PM EDT

Registration: 8:00 AM EDT

Brownstone House

351 W. Broadway
Paterson , NJ 07522

4 CPE Credits in AA


Hear real-world experiences and examples of financial schemes. Then, learn the best practices to detect and prevent fraud. In the second half of this program, we will review new standards for nonprofit organizations and discuss common errors on 990 forms and financial statements.


CPAs, CFOs and accounting professionals working in private or public entities


  • Learn about the fraud triangle and schemes that appeared to have increased since the pandemic.
  • Learn how to correctly apply new standards for nonprofit organizations while ensuring financial and tax reporting is appropriate.



Fraud Schemes and Internal Controls

  • Fraud triangle
  • Common fraud schemes
  • Processes and procedures to prevent, detect and control fraud

 Not for Profit Standards Update

  • ASU No. 2020-07, Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets
  • ASU No. 2016-02, Leases
  • New standards – not yet effective
  • Updates and changes to the 2022 Form 990
  • Common errors in nonprofit financial statements








Amy Both

Amy Y. Both, CPA



Amy Both is a Manager with Withum’s Not-For-Profit niche where she specializes in small to large community-based organizations, mental health agencies, fire districts and private schools many of which require a Yellow Book or Single Audit. In addition, Amy heads the Not-for-Profit training initiative for the niche at Withum. She acts as a career coach and is actively involved in the firms recruiting at her alma mater, The College of New Jersey. She has been working with Not-For-Profits since the start of her career and for over 25 years. When not at Withum, Amy is very active at the NJCPA, holding many leadership positions including but not limited to Board of Trustee, PAC Trustee and the Nonprofit Interest Group and Volunteer Relations leader. She is also very active with the Ocean County YMCA Swim Team Advisory Committee (“STAC”) where she recently held the position of Treasurer. She is an avid reader of anything recommended by Goodreads and friends and enjoys spending time with her family in anyway she can.

June Toth

June M. Toth, CPA, CFF, CITP, CGMA



June is a principal at WilkinGuttenplan and is the president of the NJCPA for the 2024/25 term. She has been a member of the NJCPA since 1995 and has served in a variety of capacities, including the Peer Review Executive Committee, Strategic Planning Committee and Volunteer Relations Committee, and was chair of the NJ-CPA-PAC Board of Trustees, chair of the Committee Operations Committee and vice leader of the Business Valuation, Forensic & Litigation Services Interest Group. She is also an active participant in the Accounting & Auditing Standards and Nonprofit interest groups. Before WilkinGuttenplan, June was the managing member of zbt Certified Public Accounting & Consulting, LLC. She is a former treasurer of Garwood Municipal Library; a recipient of NJCPA’s Volunteer Award in 2018 and its Women to Watch Award in 2019; one of New Jersey Monthly’s Leading Women in 2015 and one of NJBIZ Accounting Power 50 from 2020 to 2022.


$75.00 - Member

$125.00 - Nonmember

$0.00 - Pass Holder

Pre-Registration Closed

Online pre-registration for this event is now closed.


Print a registration form