Between 1 million and 2 million U.S. senior citizens are victims of elder abuse and neglect, usually at the hands of their adult children or spouses. CPAs are in a good position to recognize the signs of such abuse as well as financial fraud aimed at elders, writes Michael David Schulman, CPA/PFS, of Schulman CPA. Financial fraud includes investment scams, telemarketing fraud and door-to-door scams. "If you suspect that an adult is being abused, call the adult protective services unit of the local department of human services," Schulman writes.