The Cash Flow Manipulation What You Need to Know course organizes its content into four separate chapters, covering classification, timing, transaction structuring, and disclosure techniques individually rather than as a single combined overview.

This course combines all four cash flow manipulation topics into one course, rather than requiring separate purchases of the individual one credit courses in this series.

This course covers only the four cash flow manipulation chapters and does not include the broader financial statement fraud schemes found in the eight credit comprehensive course.

This course teaches how supplier finance programs and receivables factoring can be used to reclassify financing activity as operating cash flow.

This course is a Technical, self study text course worth 4.0 CPE credits in Auditing, requiring a 20 question final exam preceded by 12 review questions (optional), with a 70% passing score within one year. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

Yes, Cash Flow Manipulation What You Need to Know provides four hours of CPE credit in fraud prevention, detection, or reporting, which counts toward the four hour fraud CPE requirement imposed by the California Board of Accountancy (http://www.dca.ca.gov/cba) on CPAs subject to the accounting and auditing, governmental auditing, or preparation engagement CE requirement.