Training Policies

Fraud.global LLC – Training Program Policies

Program Administration

 Cancellation / Refund Policy 

Seminar (Group Live)

If you can no longer attend a live seminar you must submit written notice to training@fraud.globaland will be subject to the following:

• Substitution of another individual for the same seminar date and location is allowed without incurring a change fee up to the day of the event.
• Cancellations received 30 days prior to the initial day of the event will receive a 100% refund.
• Cancellations received between 15-30 days of the initial day of the event will receive a 50% refund or you can register for a different seminar of equal value for a $100 administrative fee. If you register for a seminar of lesser value, you will be refunded the difference between the original price and the subsequent priced seminar.  If you register for a seminar of greater value, you will be responsible for the difference.
• No refunds or transfers will be given for cancellations received 14 days or less prior to the initial day of the seminar.
• If a seminar is cancelled for lack of attendance, notice will be given within 45 days of the first day of the event via email.A full refund will be given or the registrant can elect to register for an alternative course.
• If the seminar is cancelled due to acts of God (i.e. natural disasters, acts of war or terrorism, etc…), destruction of venue, last minute incapacitation of instructor with insufficient time for substitution registrants will receive 100% refund or can register for another seminar of equivalent value. If a cancellation is necessary, registered participants will be notified via email if such an occurrence takes place.

Webinars (Group Internet)

If you can no longer attend a paid webinar you must submit written notice to training@fraud.globaland will be subject to the following:

• Substitution of another individual for the same webinar any time prior to the event without incurring a change fee.
• Cancellations received 2 days or more prior to the webinar date will receive a 100% refund.
• Cancellations received less than 2 days prior to the webinar will receive no refund.
• If the webinar is cancelled due to acts of God (i.e. natural disasters, acts of war or terrorism, etc…), destruction or breakdown of communication equipment, last minute incapacitation of instructor with insufficient time for substitution, registrants will receive 100% refund or can register for another webinar of equivalent value. If a cancellation is necessary, it would be communicated to each registered participant via email.

If no fee is charged for the event, the refund policies are not applicable.  There will be no remedy for cancelled free webinars.

 Self-Study (including Case Simulations)

There will be no refunds for self-study programs.  All programs must be completed within one year of purchase or enrollment, or sooner, as applicable.

 Complaint Resolution Policy

FRAUD.GLOBAL wants to hear your feedback.  If you have a complaint about our programs please contact Customer Service at training@Fraud.global.  You can also contact us at 1-888-516-8476.  We will make every attempt to provide complete satisfaction.

Complaints regarding registered sponsors may also be submitted to the National Registry of CPE Sponsors through its website:www.nasbaregistry.com

 Content Development Policies & Guidance

Course Update Policy

All course documentation will contain the most recent publication, revision or review

date. Courses will be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. Courses in subjects that undergo frequent changes will be reviewed by a subject matter expert at least once a year. Other courses will be reviewed every two years. For group live and group Internet based programs, the revision date is the date of the event.

Program Content and Knowledge Level

 Fraud.global assures that program content and the program level is appropriate for participants based upon the experience and training of course developers and reviewers.  Fraud.global maintains layers of course development and independent review.  Our development and review professionals each have vast experience in providing continuing education.  Additionally, participants have the ability to provide course feedback at the end of each event.  This feedback will be taken into consideration when reviewing and updating courses, as well as, the review of the course development and review team.

The knowledge level of the courses will be specified so that participants can determine if the program is appropriate for their development needs. Program knowledge levels consist of: basic, intermediate, advanced, overview and update. All programs identified as intermediate, advanced or update will clearly identify prerequisite education, experience, and/or advanced preparation. For courses with a program knowledge level of basic or overview, prerequisite education or experience and advance preparation will be noted, if any, otherwise, the course announcement or descriptive materials will state “none”.

Content Development & Use of Subject Matter Experts

Courses will be developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience and/or education and certification.

Programs will be reviewed by qualified persons other than those who developed them. These reviews will occur before the first presentation of the materials and again after each significant revision of the program. The participation of at least one licensed CPA (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of every program in accounting and auditing. The participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of each program in taxes. In the case of the subject matter of international taxes, the participation of the equivalent of an “active” licensed CPA for the international jurisdiction involved is permitted.

Content is Based on Relevant Learning Objectives – Programs will contain relevant learning

objectives and outcomes that clearly articulate the professional competence that should be achieved by the participants (i.e., at the completion of the program, what will the participants be able to do? What is the take away skill or knowledge?).  These objectives will drive learning assessment questions for self-study programs and live activities for group / internet live programs.

Content Requirements– Group live programs will have at least one live instructor and will include a multitude of content delivery methods including but not limited to: lecture, videos, multimedia presentations, case studies, case simulations, individual and group exercises to reinforce the learning points and instructor lead group discussions. Group live programs will have at least one group discussion or interactive event every 50 minutes.

Group internet programs will have at least one live instructor.  The participants will have the opportunity to ask questions and interact with the instructor(s) via the learning platform. Polling questions will be used to reinforce learning objectives and to validate participants continued attendance.

Group Live and Group InternetCPE Measurement – Group Live and Group Internet CPE credit will be awarded with one 50-minute period equaling 1 CPE credit.  After the first credit (50 minutes), credit will be awarded in either one half or one fifth increments.  The amount of CPE will be calculated based on a detailed program outline.  Delivery will be in accordance with the detailed program outline.  Participants will be required to answer at least three polling questions during a 50-minute hour credit program.  The polling questions will be distributed randomly throughout the program and/or at the conclusion of a leaning objective.  The actual time on the platform will also be measured, requiring participants to be online in the course for at least 50 minutes. A final determination of credit will be made upon completion of the program.

Self-StudyCPE Measurement–  Self-Study programs will be delivered online through the learning management system. The programs will be a mix of text for reading, videos, exercises, and assessment questions.  Self-Study programs delivered online will be based on the word count formula plus the actual time of audio and video segments and time to complete review and final exam questions.  If the program is completely video, CPE will be based on the video run time plus the number of questions multiplied by 1.85.  Review questions will be included to reinforce learning objectives.  There will be three review questions per 50-minute hour.  An explanation of the correct answer will be provided, as well as, rationale behind incorrect answers.  Upon completion of the program content, an assessment of the participants learning will be conducted using multiple choice questions.  There will be five questions per 50-minute credit hour.  Participants will be required to obtain a 70 percent to obtain credit.  Participants can retake the exam until they receive a 70 percent.  Questions will cover 75 percent of the stated learning objectives.

Case Simulations, which are actual fraud cases, including source documentation, memos, etc… require learners to answer questions and prepare a written report documenting the elements of the fraud and recommendations on control remediation.  The answers to the questions and report are submitted and graded by CPAs at Fraud.global. Case simulations will be based on the pilot testing methodology.  Since the simulations will be for both CPAs as well as other professionals such as CFEs and CIAs, a representative population of professionals will be used to determine the appropriate number of hours based on the standard 50-minute unit. This process will be documented and retained as described in the documentation retention section.  See case simulations under program delivery.

Program Delivery

Content Delivery– All live programs will be facilitated by instructors who are CPA’s and/or individuals with alternative designations, education equivalents, and experience appropriate for the content. All instructors will be subject matter experts.  All instructors will have experience guiding programs and prior to leading a program will have demonstrated an appropriate level of instructional ability. Instructors will be reviewed at the end of each program to assess their capabilities and determine their fitness for future instructional opportunities.  This assessment will be a part of the participant feedback survey.

Recorded programs may be available for viewing without credit unless modified to comply with our self-study program requirements.

Self-study programs will be available online through the Fraud.global learning management system.  The self-study programs will be administered through a learning management system which will be used to administer the required knowledge checks and final exam as described herein.  Course completion certificates will also be issued through the Learning Management System.

Case simulations will be available online and hard copy.  Case simulations are self-study courses but require additional manual grading due to the submission of a report as the final assignment. This differs from the eLearning self-study courses.  Since case simulations are considered independent study under section 2.5 of the Statement of Standards for Continuing Professional Education Programs, they must be completed within 15 weeks of purchasing the simulation.  This will require participants to enter into and comply with a written learning contract which specifies the nature of the program, the timeframe for completion, as well as the necessary work product which must be submitted for grading.  The contract will also outline the maximum CPE recommended.  CPE credit will only be awarded if all the requirements of the independent study as outlined in the learning contract are met.

Attendance Certification (live events):  Attendance logs will be maintained with original signatures.  Signatures will be required at the beginning of the session and at the end of sessions running for more than ½ day or 4 hours CPE.  For multiple day events, sign in sheets will be required at the beginning and at the end of each day.  Failure to provide the required signatures(s) will result in the participant not receiving credit for the session.  A log will be maintained by the class instructor noting participants who leave the class throughout the session; an announcement will be made that CPE hours must be adjusted for any time missed in excess of a typical 5-10 minute break.

Online Attendancewill be tracked by the learning management system, as well as, the required random polls / knowledge checks to demonstrate attentiveness.  There will be at least three instances of interactivity per every credit.

CPE certificates will only be provided after attendance records have been reviewed.

Program Evaluation– All programs will conclude with a participant survey.  The evaluation will be used to assess participant and instructor satisfaction with the program.  See attached evaluation form.An electronic survey will be distributed at the end of each Group Internet training event. A paper or electronic form will be distributed at the end of each Group Live program.  A paper or electronic form will be available for self-study programs and simulations.  Participants will receive their certificates after completing the evaluation form. Participant responses may be anonymous.  Evaluation will include (varies on delivery method):  General Seminar Feedback, Instructor Feedback and Facilities Feedback.  The results of the evaluation will be used to modify future delivery, as appropriate.

Certificate of Completion– All programs will conclude with eligible participants receiving a certificate of completion.  The certificates will be provided electronically for Self-Study and live programs (Group Internet and Group Live) through the learning management system. See the attached sample Certificate of Completion.

 Promotional Materials

Promotional materials for external programs will enable CPA’s to determine the appropriateness of the event.  The promotional materials will also include registration and attendance information and policies.  Other administrative policies such as the refund policy, cancellation policy and complaint resolution process / policy will be included or referenced (to the Fraud.global website) in the promotional material.  See the attached example for external programs.

Awarding of CPE – Statement – The following statement will be included as part of each program advertisement.

Fraud.global is registered with the National Association of State Board of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  If you intend to use the continuing education credits for other governmental entities, membership associations, and other professional organizations please consult them before registering to ensure their acceptance. If a course is registered with a State Bar Association for continuing legal education (CLE) a special notice will be included in the advertisement.

Record Retention Policy

Fraud.global LLC maintains a 5-year record retention policy for all courses.  The following records are included and will be maintained:

• Records of participation (sign-in sheets as well as instructor time adjustment sheets for attendees who are excessively absent)
• Dates and locations of program offerings
• Author/instructor, author/developer and reviewer names and credentials. For the CPA and tax attorney acting as an author/instructor, author/developer and reviewer for accounting, auditing or tax program(s), the state of licensure, license number and status of license will be maintained. For the enrolled agent acting in such capacity for tax program(s), information regarding the enrolled agent number will be maintained.
• Documentation of the number of CPE credits earned by participants & how the number of credits were calculated

• Results of program evaluations
• Program descriptive materials (course announcement information)
• Copies of program materials
• Author / instructor, author/developer, and reviewer, as applicable, names and credentials. For CPAs and enrolled agents in these roles, license information will be maintained.
• Evidence of program review

Group Live sessions, the following additional information will be retained:

• Program Outline
• Agenda
• Speaker Notes or other documentation demonstrating engagement related to the presentation of course material.

For Self-Study programs, including case simulations, the following additional information will be retained:

• When the pilot test was conducted
• The intended participant population
• How the sample pilot testers were selected
• Names of pilot testers and license information
• Summary of completion times
• Statement of independence from the testers
• If and when applicable, documentation for word count, time of videos and lecture, number of questions will be maintained to support the CPE credit calculation
• Acknowledgement of learning contract
• Participants submission / work product
• Attestation as to the number of 50-minute hours actually taken to complete the simulation (credit will not be issued for more than the maximum credits regardless of the actual time spent – see below).

Policy Statement

Fraud.global LLC’s training policies are based upon requirements set forth in the NASBAs Statement on Standards for Continuing Professional Education (CPE) Programs.  The Statements on Standards for Continuing Professional Education (CPE) Programs will govern discrepancies or ambiguity in these policies.

Updated 11-22-17