Part One. Bankruptcy and Insolvency Environment.
1. Accountant’s Role in Perspective.
2. Economic Causes of Business Failures.
Part Two. Legal Aspects of Bankruptcy and Insolvency Proceedings.
3. Turnaround Process.
4. Out-of-Court Settlements.
5. Nature of Bankruptcy and Insolvency Proceedings.
Part Three. Accounting Services.
6. Rehabilitation Proceedings under the Bankruptcy Code.
7. Retention of the Accountant and Fees.
8. Accounting and Financial Services for the Debtor-in-Possession or Trustee: Part I.
9. Accounting Services for the Debtor-in-Possession or Trustee: Part 2.
10. Accounting Services for the Creditors’ Committee.
11. Valuation of a Business in Bankruptcy Proceedings.
Part Four. Auditing Procedures and Reports.
12. Audit Procedures and Special Areas of Inquiry.
13. Financial Reporting During Bankruptcy.
14. Reporting Results of the Plan.
15. Reporting on an Insolvent Company.
Part Five. Taxes.
16. Tax Awareness.