Related Cases: Rhode Island's Christine Azulay indicted by grand jury | Arizona Orthodontist Dr. Andrew L. Kassman and spouse indicted for embezzlement
<html>
<head>
<meta http-equiv="Content-Type" content="text/html;charset=utf-8">
</head>
<body leftmargin=0 topmargin=0><table border="0" cellpadding="0" cellspacing="0" width="100%">
<tr>
<td align="center" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#000000;">
<table border="0" cellpadding="1" cellspacing="0" width="600" style="margin-top: 10px;">
<tr>
<td align="left" style="padding:1px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<table cellpadding="0" cellspacing="0" width="100%">
<tr>
<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<table cellpadding="0" cellspacing="0" width="100%" style="margin-bottom: 5px; border-bottom: 5px solid #9dbc29; margin-top: 0pt;">
<tr>
<td align="left" style="padding:0px;font-size:1px;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"> </td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-bottom: 0px; margin-top: 2px;">
<tr>
<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#000000;background-color:#ffffff;">
<div style="text-align: center;"> </div>
<div style="text-align: center;"><span style="color: #333333;"><span style="font-size: 18pt;">Dental Embezzlement News<br></span></span></div>
<div style="text-align: center;"><a href="http://dentalembezzlement.com" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"><span style="color: #333333;"><span style="font-size: 18pt;"><img style="border: 0px;" src="http://img.ymlp.com/tpnh_prosperidentcoverphoto_1.jpg" height="121" width="321"></span></span></a></div>
</td>
</tr>
</table><table cellpadding="10" cellspacing="0" width="100%" style="margin-bottom: 0pt; margin-top: 10px;">
<tr>
<td align="left" style="padding:10px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:bold;color:#ffffff;background-color:#68482e;"><div style="text-align: left;"><span style="font-size: 8pt;">Issue #35 -- July 2015<br></span></div></td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px; border: 1px solid #ff0000;">
<tr>
<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"><div style="text-align: center;"><span style="font-size: 12pt;">Did you miss a previous newsletter? We archive them <a href="http://ymlp.com/archive_gjbmweegjgu.php" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">here.</a></span></div>
<div style="text-align: center;"><span style="font-size: 12pt;"><a href="http://ymlp.com/zvqJHs" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">Click here to view this email in your browser</a><br></span></div></td>
</tr>
</table>
</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%">
<tr>
<td align="left" valign="top" width="70%" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<table cellpadding="5" cellspacing="0" width="100%" style="border-width: 0px; margin-bottom: 0pt; margin-top: 0pt;">
<tr>
<td style="padding:5px;height:2051px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top">
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;">
<tr>
<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"></td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;">
<tr>
<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"><div><span style="font-size: 14pt;"><a name="We Love to Talk!" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"></a><span style="color: #ffff00;"><b>See Us Live!</b></span></span></div>
<div>Here are some of the places we are speaking soon. We'd love to see you at one of them.</div>
<div> </div>
<div>
<table style="width: 238px; height: 239px; border: 0px solid #768978;" border="0">
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<table style="width: 220px;" border="1" cellpadding="0">
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Jul 15</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Altura Periodontics, Denver CO</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Jul 17</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Patterson Dental, Nashville TN</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Jul 31</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Arkansas Association of Orthodontists, Little Rock AR</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>Sept 11</div>
</td>
<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>Northeastern Society of Orthodontists,
Providence RI</div>
</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Sept 25</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Sikka Summit San Francisco CA</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Oct 30</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Team Orthodontics, Phoenix AZ</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>Nov 5</div>
</td>
<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>ADA Annual Meeting, Washington DC</div>
</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Nov 6</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Dr. Bruce Fraser Study Club, Columbus OH</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Nov 10</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Limestone City Study Club, Kingston ON</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Nov 13</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Academy for Orthodontic Excellence, Newport Beach, CA</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Nov 24</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Lexington Oral Surgery Study Group, Lexington KY<br></td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div><b>2016</b></div>
</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"></td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Jan 15</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">North Eastern District, Duluth MN</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Mar 4</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">American Academy of Dental Practice Administration, Beverly Hills, CA</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Mar 25</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Presenting to four study clubs, Plantation FL</td>
</tr>
<tr>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">May 5</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Ontario Dental Association, Toronto ON</td>
</tr>
</table>
</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"></td>
</tr>
</table>
</div>
<div> </div>
<div>Our presentations have great titles like "How To Steal From A dentist" and "How NOT to Hire the Wrong People in your Practice".</div>
<div> </div>
<div>To book a great speaker for your meeting or study club, please send an email <a href="mailto:requests@dentalembezzlement.com" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">here</a> or call us at <a href="tel:888-398-2327" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">888-398-2327</a>.</div></td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 10px; margin-bottom: 10px; border-bottom: 3px solid #000000;">
<tr>
<td style="padding:0px;font-size:1px;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"> </td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;">
<tr>
<td align="left" style="padding:0px;font-size:14pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#acacac;">
<div style="text-align: left;"><span style="font-size: 14pt;"><b><span style="color: #ffff00;">Prosperident's Mission</span></b><br></span></div>
</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;">
<tr>
<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#acacac;">
<div>
<div><b> “We eliminate uncertainty for dentists with embezzlement concerns and maximize financial and emotional recovery for victims.”</b></div>
</div>
<div> </div>
<div><span style="text-decoration: underline;"><br></span></div>
</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 10px; margin-bottom: 10px; border-bottom: 1px solid #000000;"><tr><td style="padding:0px;font-size:1px;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"> </td></tr></table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;"><tr><td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"><table style="width: 100%;" border="0" cellpadding="0" cellspacing="0">
<tr>
<td style="padding:0px;width:80%;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top">
<div> </div>
<div> </div>
<div>Hear David Harris' podcast interview with The Relentless Dentist called "Are You Employing Criminals?" <a href="http://relentlessdentist.com/david-harris/" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">here.</a></div>
</td>
<td style="padding:0px;width:5%;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top"> </td>
<td style="padding:0px;width:15%;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top">
<div><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_481935407929979258246788522774n_1.jpg" height="118" width="118"></div>
<div> </div>
<div> </div>
</td>
</tr>
</table></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;"><tr><td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"><div><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_image001.jpg" height="121" width="321"></div></td></tr></table></td>
</tr>
</table>
</td>
<td align="left" valign="top" width="30%" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<table cellpadding="5" cellspacing="0" width="100%">
<tr>
<td style="padding:5px;height:2051px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top">
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;"><tr><td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"><table style="width: 593px; height: 100px;" border="0" cellpadding="0" cellspacing="0">
<tr>
<td style="padding:0px;width:15%;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_assess_3.png" height="79" width="106"><br></td>
<td style="padding:0px;width:5%;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top"> </td>
<td style="padding:0px;width:80%;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;" align="left" valign="top">
<div>
<div><span style="font-size: 18pt;"><span style="color: #ffff00;">Take our assessment questionnaire for FREE! </span></span></div>
<span style="color: #ffff00;"><span style="font-size: 14pt;"> </span></span></div>
<span style="color: #ffff00;"><span style="font-size: 14pt;"> </span></span>
<div> </div>
<div> </div>
</td>
</tr>
</table>
<div>OK -- still can't believe that we are doing this. Our best-selling web store item is our Embezzlement Risk Assessment Questionnaire, which allows dentists to gauge the chance that they are being embezzled. To date, the questionnaire was a paper form that people completed and scored manually.</div>
<div> </div>
<div>Our boss has been wanting this converted to an online format -- easier to complete, and our big shiny computer can do the scoring. </div>
<div> </div>
<div>The online version is finally ready, and the boss told us that he will allow up to 500 dentists to complete it for FREE (we normally sell the questionnaire for $79). It now takes less than 10 minutes to complete.</div>
<div> </div>
<div>So this is a great chance to use a state-of-the-art practice assessment tool at no cost whatsoever. The quota will certainly be used up quickly, so don't dawdle!</div>
<div> </div>
<div>You can do the questionnaire <a href="http://dilogr.com/app1/s/ERAQ" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">here.</a></div></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 10px; margin-bottom: 10px; border-bottom: 1px solid #000000;"><tr><td style="padding:0px;font-size:1px;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"> </td></tr></table><table cellpadding="0" cellspacing="0" width="100%" style="margin-bottom: 5px; margin-top: 5px;">
<tr>
<td align="left" style="padding:0px;font-size:14pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#ffffff;">
<div><a name="A note from our CEO" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"></a></div>
<div><span style="font-size: 14pt;"><span style="color: #000080;"><a name="A note from our CEO" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"></a>A Note From Our CEO:</span></span></div>
</td>
</tr>
</table>
<table cellpadding="6" cellspacing="0" width="100%" style="border-width: 0px; margin-bottom: 5px; border-color: #ffffff; margin-top: 2px;">
<tr>
<td align="left" style="padding:6px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#ffffff;"><div> </div>
<div> </div>
<div>
<div style="text-align: center;"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_image003_4.jpg" height="146" width="134"></div>
</div>
<div> </div>
<div>
<div>I</div>
</div>
<div><span style="font-size: 12pt;"><span style="color: #000000;"><b>Why didn't my accountant find the embezzlement?<br></b></span></span></div>
<div><span style="font-size: 12pt;"><span style="color: #000000;"><b><br></b></span></span></div>
<div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">This is a question that we get asked a lot. Most dentists expect their CPA to be on their "front-line" of embezzlement protection. And yet, in a 2007 study by the ADA showed that external accounta</span><span style="color: #000000;">nts discovered less than 9% of embezzlement in dental offices. I think it is safe to conclude that most dentists overestimate the embezzlement protection provided by the accounting relationship.</span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">Before you reach the conclusion that CPAs are letting the dental community down (and as a CPA myself, I feel some obligation to defend the accounting profession) let me explain some of the elements of the relationship between dentist and CPA that you might not have considered:</span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">Many dentists deal with "generalist" CPAs, who do not specialize in dealing with dentists. While the generalists can bring valuable perspective to your situation, they may not have the basis for comparing your practice to others that a "dental CPA" can.<br></span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">CPAs can perform three different levels of scrutiny and analysis when doing your work. The highest level of assurance is provided by an "audit". In an audit, your CPA will do sufficient analysis and independent verification to obtain "reasonable assurance that the financial statements are free from material misstatement". An audit's primary focus is financial statement integrity, not embezzlement, and while an audit increases the chance of embezzlement detection, this is not the primary focus of an audit. Even so, audits can be expensive, and for that reason, most dental practice owners elect for a lower level of scrutiny; either a "review" or compilation. </span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">In a review, the accountant normally performs ratio analysis to obtain "limited assurance" that your statements do not need modifications. In a compilation, which is the most common engagement for dental practices, the CPA simply turns your raw information into financial statements, without any particular scrutiny.</span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">So it isn't that the accountants are asleep at the switch; it's that most dentists aren't prepared to pay for any scrutiny of their information from their accountant. And even if they did, there are some further limitations you should consider:</span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">Most accountants aren't well equipped to think like criminals. For most of what they do, this is hardly a character flaw. However, it reduces their ability to spot embezzlement. In general, accountants have limited ability to navigate through your practice management software. Most embezzlement happens inside your software, with a much smaller amount taking place outside your software (such as stealing funds out of your bank deposit. </span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">Accountants typically have a strong seasonal pattern to their workflow, and most dentists interact at their CPA's busiest time of year. This limits the amount of mental energy and proactivity that your accountant can offer you.</span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000000;">We have the privilege of working with some truly excellent CPA firms, and I am quick to defend the accounting profession against the sometimes unrealistic expectations of its clients. The lesson here is to ensure that you and your accountant understand each other; <span style="color: #000000;">accountants are happy to accept a mandate to provide higher assurance about your financial statements, but you have to mandate them to do so and be prepared to pay for it.</span></span></span></div>
<div> </div>
<div><span style="font-size: 10pt;"><span style="color: #000000;"><span style="color: #000000;">I've said it before -- your best defense against embezzlement is to watch employee behavior closely. Our Embezzlement Risk Assessment Questionnaire is <span style="text-decoration: underline;"><b>free</b></span> for a short time -- click <a href="http://dilogr.com/app1/s/ERAQ" style="font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#a1410d;text-decoration:underline;">here</a> to find out how at-risk your practice is.<br></span></span></span></div>
<div><span style="font-size: 10pt;"><br></span></div>
</div>
<div>S</div>
<div>
<div> </div>
<div><span style="font-size: 10pt;"><span style="color: #000080;"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_davidsignature_4.png" height="75" width="189"><br></span></span></div>
<span style="font-size: 10pt;"><span style="color: #000080;"><br></span></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000080;"> </span></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000080;">David Harris, MBA, CPA, CMA, CFE, CFF<br></span></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;"><span style="font-size: 10pt;"><span style="color: #000080;">Chief Executive Officer</span></span><br></span></span></div></td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 10px; margin-bottom: 10px; border-bottom: 3px solid #000000;">
<tr>
<td style="padding:0px;font-size:1px;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"> </td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-bottom: 0pt; border-bottom: 10px solid #9dbc29; margin-top: 0pt;">
<tr>
<td align="left" style="padding:0px;font-size:1px;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"> </td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" width="100%" style="margin-top: 5px; margin-bottom: 5px;">
<tr>
<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div style="text-align: center;"><span style="font-size: 18pt;"><span style="color: #70b8e1;"><span style="color: #ffffff;">Visit our Website</span></span><b><a href="http://www.dentalembezzlement.com" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"> <span style="font-size: 24pt;">www.dentalembezzlement.com</span></a></b></span></div>
</td>
</tr>
</table>
<table cellpadding="10" cellspacing="0" width="100%" style="margin-bottom: 0pt; margin-top: 0pt;">
<tr>
<td align="left" style="padding:10px;font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#68482e;">
<div><a href="http://ymlp.com/zvqJHs" style="font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;text-decoration:underline;">Click here to view this email in your browser</a></div>
<div><a href="http://ymlp.com/forward.php?id=vqJHs" style="font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;text-decoration:underline;">Forward this email to a friend</a></div>
<div><a href="http://ymlp.com/yvqJHs" style="font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;text-decoration:underline;"><img align=right style="float: right; border: 0px;" src="http://ymlp.com/share_big.gif"></a></div>
<div> </div>
<div style="text-align: center;"> </div>
<div style="text-align: center;">Prosperident -- The world's largest dental investigation embezzlement firm</div>
<div style="text-align: center;"><span style="font-size: 14pt;"><a href="tel:888-398-2327" style="font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;text-decoration:underline;">888-398-2327</a></span></div>
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
</table>
</body></html>
The Prosperident Pulse is our free monthly newsletter for dental professionals, providing practical insights on dental embezzlement prevention, detection, and practice protection. Browse our archive below, and join our mailing list to receive future issues directly in your inbox.