CPE Presentation: Scott H. Novak on Foreign Accounts

When a client reveals a foreign account that has never been reported, the next conversation can carry serious consequences for both the client and the advisor. On Tuesday, June 2, 2026, Scarinci Hollenbeck Partner Scott H. Novak will lead a two-hour CPE presentation built around exactly that scenario, addressing the front-line concerns accounting professionals face when an unreported account surfaces and the line between a civil correction and a criminal investigation grows thin.

Presenting to the Accountants of Aprio

Scott will present to the accountants of Aprio, a national business advisory, tax, and accounting firm that has helped clients account for anything since 1952. With more than 2,500 professionals across over 30 locations and a deep international business practice, Aprio’s teams routinely advise clients whose financial lives cross borders, making foreign account compliance a live and recurring concern. The session will be held at Aprio’s Little Falls, New Jersey office.

CPE Presentation Overview

This CPE presentation is built around the practical questions CPAs face when foreign accounts surface. Scott will cover:

• Why offshore account enforcement remains a federal priority, what qualifies as a foreign account, and who the reporting rules apply to
• FBAR filing requirements and the common client mistakes that create exposure
• How the IRS identifies noncompliant taxpayers
• The distinction between willful and non-willful violations, and the role of voluntary disclosures
• The form landscape that drives reporting obligations, including the FBAR, 8938, 5471, 5472, 3520, 3520-A, and 8865

When Enforcement Turns Criminal

Scott will close with the highest-stakes territory, criminal tax and criminal FBAR penalties, where he will:

• Review notable recent prosecutions
• Trace enforcement patterns from 2023 through 2025
• Outline the steps an advisor should take when a client may be at risk of criminal FBAR enforcement

A Resource for CPAs and Their Clients

Sessions like this reflect the depth of Scarinci Hollenbeck’s tax controversy practice and the firm’s role as a resource for the accounting professionals and businesses who turn to its attorneys when the stakes are highest. The firm’s tax team regularly partners with CPAs and financial advisors to resolve the most sensitive federal and state tax matters.

Event Details

• Presentation: Foreign Accounts: What to Do When Your Client Reveals That They Have One and Have Never Reported It
• Presenter: Scott H. Novak, Partner, Scarinci Hollenbeck, LLC
• Host: Aprio
• Date: Tuesday, June 2, 2026
• Time: 11:30 a.m. to 1:30 p.m.
• Location: Aprio, Little Falls, New Jersey
• Credits: 2 CPE credits

About Scott H. Novak

Scott H. Novak is a Partner at Scarinci Hollenbeck, LLC, where he focuses on tax controversy, criminal tax defense, and voluntary disclosures involving foreign accounts and unreported income. He represents individuals, businesses, and tax professionals before the IRS, the Department of Justice Tax Division, and state taxing authorities. To learn more about Scott’s tax controversy practice and how he works with CPAs and their clients, visit his attorney profile.