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This course explores deceptive accounting practices used by companies to manipulate revenue and expenses. Participants will learn about specific revenue recognition techniques such as premature revenue recognition, channel stuffing, bill-and-hold arrangements. Participants will also learn about expense manipulation techniques such as capitalizing expenses, shifting expenses, and misclassifying expenses.  The course includes detailed examples and highlights the ethical […]

This course explores deceptive accounting practices used by companies to manipulate assets and liabilities. Course No. CAM015 Format: Online pdf (37 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Basic CPE Credit: 2 Hrs. Field of Study: Accounting: Technical Course expiration:  You have one year from date of purchase to complete the course. Course Revision […]

This course offers a comprehensive overview of key SEC regulations, combining insights from three critical areas.  Chapter 1 covers the SEC’s recent final rules on climate-related disclosures for public companies, released on March 6, 2024, addressing the balance between investor demands for transparency and implementation costs.  Chapter 2 explores the hot topic of non-GAAP financial […]

This course explores creative accounting techniques used by companies to manipulate financial statements. Participants will learn about revenue recognition and expense manipulation, as well as asset and liability misrepresentation. The course includes detailed case studies and examples, highlights ethical implications and legal consequences, and provides audit strategies for detecting and preventing these practices. Course No. CAM014 Format: Online pdf […]

This course provides an overview of blockchain technology and some of its implications for the accounting profession. It covers the fundamentals of blockchain, its applications in accounting, and the potential benefits and challenges. The course is designed for CPAs and accounting professionals seeking to better understand blockchain technology and how it can be used to potentially […]

This course provides an overview of earnings management techniques and their ethical implications. Course No. CAM012 Format: Online pdf (40 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Intermediate CPE Credit: 2 hrs. Field of Study: Accounting: Technical Course expiration:  You have one year from date of purchase to complete the course. Course Revision Date: October […]

This course will describe the four major types of financial statements and define the standards that are used to create financial reports. Course No. C018 Format: Online pdf (74 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Intermediate CPE Credit: 3 hrs. Field of Study: Accounting: Technical Course expiration:  You have one year from date […]