Related Cases: Rhode Island's Christine Azulay indicted by grand jury | Arizona Orthodontist Dr. Andrew L. Kassman and spouse indicted for embezzlement
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<td align="left" style="padding:4px;font-weight:bold;font-size:12pt;color:#ffffff;font-family:verdana, geneva, arial, helvetica, sans-serif;background-color:#7abf49;"><div>Does AI Pose Dangers to Dentistry?</div></td>
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<div>Unless you live in a cave, you have probably heard a lot about Artificial Intelligence lately. AI can drive cars, filter spam from your inbox (Yay!), and tailor the ads you see when browsing to suit your preferences. Applications that seem to be straight from science fiction are on the horizon. </div>
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<div>In dentistry, AI is already able to identify caries from radiographs, plan complex orthodontic treatments, and generate narratives for insurance claim submission, and a lot of development efforts are going into even more exciting stuff on the horizon in both the clinical and administrative areas of dentistry. The potential exists to improve patient clinical outcomes while simultaneously making a patient's interaction with a practice smoother and less labor-intensive.</div>
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<div>Can AI also pose a threat to dental practices?</div>
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<div style="text-align: center;"> </div>
<div style="text-align: center;"><a href="https://www.prosperident.com/embezzlement-blog?c=Risks%20posed%20by%20AI%20to%20Dental%20Practices" style="font-weight: normal; font-size: 12pt; font-family: 'trebuchet ms', verdana, helvetica, sans-serif; text-decoration: underline; color: #7abf49;">LEARN MORE</a></div></td>
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<td align="left" style="padding:4px;font-weight:bold;font-size:12pt;color:#ffffff;font-family:verdana, geneva, arial, helvetica, sans-serif;background-color:#7abf49;"><div><span style="font-family: arial, helvetica, sans-serif;"><span style="font-size: 12pt;">The View from the CEO's Chair</span><br></span></div></td>
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<div style="text-align: center;"> </div>
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<div style="text-align: left;">Tax season is a time when dentists are forced to look at their finances. While the focus of this look is on how much tax is owed and to get the return filed on time, assembling the information for your tax returns also allows a practice owner to spot some of the markers for embezzlement.</div>
<div style="text-align: left;"> </div>
<div style="text-align: left;">One comparison that should always be done (and, unless you have specifically mandated them to do this, is probably not being done by your accountant) is to compare "collections" according to practice management software for 2023 with deposits to your bank account.</div>
<div style="text-align: left;"> </div>
<div style="text-align: left;">Depending on how you use your bank account, there may be some "normalization" required to remove items that your bank counts as deposits but that do not correspond to collections in your practice management software. Transfers between bank accounts would be an example of something needing removal.</div>
<div style="text-align: left;"> </div>
<div style="text-align: left;">Also, "timing differences" where one side of a transaction is recognized in 2023, and the other side takes place in 2022 or 2024 may cause some <strong>slight</strong> differences between collections and deposits (normally less than .5% of collections).</div>
<div style="text-align: left;"> </div>
<div style="text-align: left;">If this calculation shows discrepancies between collections and deposits, or if you are not sure where to find the information to perform this calculation, please reach out to us and we can help you with the next steps.</div>
<div style="text-align: left;"> </div>
<div style="text-align: left;">To be clear, if collections and deposits line up, this does not mean that you are embezzlement-free. There are embezzlement methodologies that do not produce discrepancies between collections and deposits. However, the majority of embezzlements we find do cause these two items to misalign, so if there is a gap, you likely have a problem.</div>
<div style="text-align: left;"> </div>
<div style="text-align: left;">The work performed to get your return to the IRS also gives you a good chance to look at some other things. Is your revenue trending upward? Are your expenses growing more quickly or slower than your revenue? How do your expenses for staff salaries and benefits line up with collections and what are the trends? </div>
<div style="text-align: left;"> </div>
<div style="text-align: left;">If you are seeing something that you don't like or doesn't look right, I'm happy to talk. Click <a href="https://www.prosperident.com/contact-us" style="font-weight: normal; font-size: 12pt; font-family: 'trebuchet ms', verdana, helvetica, sans-serif; text-decoration: underline; color: #7abf49;">HERE</a> to arrange a time for us to speak.</div>
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<div><span style="font-size: 10pt;">Yours truly,</span></div>
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<div><span style="font-size: 10pt;"><br> <img alt='' width="220" style="border: 0pt none;" height="87" src="https://img.ymlp.com/tpnh_davidsignature--3.png"></span></div>
<div><span style="font-size: 10pt;">David Harris</span></div>
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