Which tactics does this course examine for misstating revenue?

The Detecting Financial Statement Fraud course examines tactics used to misstate revenue and manage earnings artificially.

Which practice does this course cover for expenses?

This course covers how companies underreport or misclassify expenses to distort financial results.

Does this course count toward the California fraud CPE requirement?

Yes, Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation provides two 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.

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Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation (Course Id 2520)

QAS / Registry

Author:	Kelen Camehl, CPA, MBA
Course Length:	Pages: 33 \|\|\| Word Count: 13,046 \|\|\| Review Questions: 6 \|\|\| Final Exam Questions: 10
CPE Credits:	2.0
IRS Credits:	0
Price:	$17.95
Passing Score:	70%
Course Type:	Text

Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation - CPE course for CPAs

Technical Designation:	Technical
Field Of Study:	Auditing
Approved Audience:	NASBA QAS - NASBA Registry
Key Takeaways:	This course focuses specifically on fraudulent practices used to inflate revenue and earnings and manipulate expenses. Examines tactics used to misstate revenue and artificially manage earnings. Covers how companies underreport or misclassify expenses to distort financial results. Focuses narrowly on revenue, earnings, and expense schemes rather than the full range of fraud types. Worth 2.0 CPE credits in Auditing as a self study text course on revenue and earnings fraud detection, satisfying the California Board of Accountancy fraud requirement, requiring a 10 question final exam preceded by 6 review questions (optional) and a 70% passing score.
Frequently Asked Questions:	Which tactics does this course examine for misstating revenue? The Detecting Financial Statement Fraud course examines tactics used to misstate revenue and manage earnings artificially. Which practice does this course cover for expenses? This course covers how companies underreport or misclassify expenses to distort financial results. Does this course count toward the California fraud CPE requirement? Yes, Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation provides two 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. How many CPE credits does this Detecting Financial Statement Fraud Revenue and Earnings course provide? Detecting Financial Statement Fraud Revenue Earnings and Expense Manipulation is a Technical, self study text course in Auditing worth 2.0 CPE credits, requiring a 10 question final exam preceded by 6 review questions (optional) at a 70% passing score. 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.
Description:	This course provides an overview of common fraudulent practices aimed at inflating revenue and earnings, as well as manipulating expenses. It examines the tactics used by some companies to misstate revenue, manage earnings artificially, and underreport or misclassify expenses. Understanding these fraudulent schemes allows auditors to better identify signs of manipulation. Please Note: These Fraud CPE credits satisfy the California Board of Accountancy (CBA) fraud requirement.
Usage Rank:	37647
Release:	2025
Version:	1.0
Prerequisites:	None.
Experience Level:	Overview
Additional Contents:	Complete, no additional material needed.
Additional Links:	External: Detecting Financial Statement Fraud Internal: Types of Financial Statement Fraud - Key Schemes and How They Are Carried Out Internal: CPA Fraud CPE Courses - Forensic Accounting Collection
Advance Preparation:	None.
Delivery Method:	QAS Self Study
Intended Participants:	Anyone needing Continuing Professional Education (CPE).
Revision Date:	28-Mar-2025
NASBA Course Declaration:	Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Keywords:	Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation - CPE course for CPAs
Learning Objectives:	Chapter 1 Revenue and Earnings Manipulation Upon completion of this chapter, you will be able to: Identify common methods of manipulating revenue and earnings in financial statements Recognize indicators of inflating earnings with non-recurring items and overstating deferred revenue Distinguish between legitimate and fraudulent journal entries Recognize indicators of backdating transactions and how they can impact financial reporting Chapter 2 Expense and Liability Fraud Upon completion of this chapter, you will be able to: Identify fraudulent activities that involve understating expenses and liabilities in financial statements Recognize common schemes for misclassifying financial statement items and manipulating reserves Distinguish between legitimate and fraudulent lease classifications under accounting standards
Course Contents:	Chapter 1 - Revenue and Earnings Manipulation Learning Objectives Chapter Overview Introduction Non-Recurring Items Detecting Improper Use of Non-Recurring Items Overstating Deferred Revenue Common Mistakes in Deferred Revenue Intentional Mistakes in Deferred Revenue Detecting Intentional Misstatements in Deferred Revenue Backdating Transactions Detecting Backdating Fraudulent Journal Entries Detecting Fraudulent Journal Entries Conclusion Review Questions Chapter 2 - Expense and Liability Fraud Learning Objectives Chapter Overview Introduction Misclassifying Financial Statement Items Improper Use of Reserves Misrepresenting Lease Classifications Structuring Transactions to Avoid Regulatory or Accounting Thresholds Conclusion Review Questions Glossary of Key Terms

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Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation (Course Id 2520)

Author:

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CPE Credits:

IRS Credits:

Price:

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Course Type:

Technical Designation:

Field Of Study:

Approved Audience:

Key Takeaways:

Frequently Asked Questions:

Which tactics does this course examine for misstating revenue?

Which practice does this course cover for expenses?

Does this course count toward the California fraud CPE requirement?

How many CPE credits does this Detecting Financial Statement Fraud Revenue and Earnings course provide?

Description:

Usage Rank:

Release:

Version:

Prerequisites:

Experience Level:

Additional Contents:

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Advance Preparation:

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NASBA Course Declaration:

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Course Contents: