How Disclosure Choices Can Hide Cash Flow Weaknesses (Course Id 2884)

The How Disclosure Choices Can Hide Cash Flow Weaknesses course examines only narrative disclosures, aggregation, and non GAAP liquidity measures, without covering classification or timing tactics.

This course describes how aggregation and line item presentation choices can combine figures in ways that obscure underlying cash flow trends.

This course is designed for CPAs, accountants, and auditors who want a short course specifically on disclosure and presentation techniques.

This course is a Technical, self study text course worth 1.0 CPE credit in Auditing. It requires a 70% score on a 5 question final exam after 3 review questions (optional), 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, How Disclosure Choices Can Hide Cash Flow Weaknesses provides one hour 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.