Which rules does this course recognize for smaller reporting entities?

This Koss Corporation A Case Study in Fraud course teaches how to recognize the SEC rules regarding smaller reporting entities.

Which responsibility does this course recognize for auditors?

This course teaches how to recognize the auditor responsibility for client internal controls.

Which case does this course identify for embezzlement?

This course teaches how to identify the Koss Corp embezzlement and financial statement fraud case with inadequate internal controls.

How many CPE credits does this Koss Corporation A Case Study in Fraud video course provide?

This Koss Corporation A Case Study in Fraud video course carries 1.0 CPE credit in Auditing as a Technical, self study course, requiring a 5 question final exam preceded by 3 review questions (optional) with 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.

Does this course count toward the California fraud CPE requirement?

Yes, Koss Corporation A Case Study in Fraud (Video) 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.

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Koss Corporation - A Case Study in Fraud (Video) (Course Id 1646)

Name: Koss Corporation - A Case Study in Fraud (Video) (Course Id 1646)
Price: 14.95 USD
Availability: InStock

QAS / Registry

Author:	Joseph P Helstrom, CPA
Course Length:	Pages: 3 \|\|\| Review Questions: 3 \|\|\| Final Exam Questions: 5
CPE Credits:	1.0
IRS Credits:	0
Price:	$14.95
Passing Score:	70%
Course Type:	Video

Koss Corporation - A Case Study in Fraud (Video) - CPE course for CPAs

Technical Designation:	Technical
Field Of Study:	Auditing
Approved Audience:	NASBA QAS - NASBA Registry
Key Takeaways:	This video course uses the Koss Corporation embezzlement and financial statement fraud case to demonstrate the importance of internal controls and board oversight. Examines the case study of embezzlement and financial statement fraud at Koss Corporation. Addresses the CPA auditors responsibility for internal controls and the prevention and detection of fraud. Satisfies the California Board of Accountancy fraud CPE requirement through its coverage of the Koss Corporation case. Worth 1.0 CPE credit in Auditing as a self study video course on the Koss Corporation fraud case study, requiring a 5 question final exam preceded by 3 review questions and a 70% passing score.
Frequently Asked Questions:	Which rules does this course recognize for smaller reporting entities? This Koss Corporation A Case Study in Fraud course teaches how to recognize the SEC rules regarding smaller reporting entities. Which responsibility does this course recognize for auditors? This course teaches how to recognize the auditor responsibility for client internal controls. Which case does this course identify for embezzlement? This course teaches how to identify the Koss Corp embezzlement and financial statement fraud case with inadequate internal controls. How many CPE credits does this Koss Corporation A Case Study in Fraud video course provide? This Koss Corporation A Case Study in Fraud video course carries 1.0 CPE credit in Auditing as a Technical, self study course, requiring a 5 question final exam preceded by 3 review questions (optional) with 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. Does this course count toward the California fraud CPE requirement? Yes, Koss Corporation A Case Study in Fraud (Video) 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.
Description:	This video uses a case study of embezzlement and financial statement fraud at a small public company to demonstrate the importance of internal controls, management oversight by the board of directors and an organizational emphasis on ethics in the prevention of fraud. It also examines the CPA auditor’s responsibility for internal controls and the prevention and detection of fraud as part of its work. The company that the case study utilizes is Koss Corporation. Please Note: These Fraud CPE credits satisfy the California Board of Accountancy (CBA) fraud requirement.
Usage Rank:	13500
Release:	2020
Version:	1.0
Prerequisites:	None.
Experience Level:	Overview
Additional Contents:	Complete, no additional material needed.
Additional Links:	External: Koss Case Internal: Social Engineering Fraud Schemes Internal: Managers & Financial Reporting Fraud External: IRS - Recognizing and Developing Fraud (IRM 25.1.2)
Advance Preparation:	None.
Delivery Method:	QAS Self Study
Intended Participants:	Anyone needing Continuing Professional Education (CPE).
Revision Date:	11-Mar-2026
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:	Koss Corporation - A Case Study in Fraud (Video) - CPE course for CPAs
Learning Objectives:	Course Learning Objectives 1. Recognize the SEC rules regarding smaller reporting entities 2. Recognize the auditor responsibility for client internal controls 3. Identify the Koss Corp. embezzlement and financial statement fraud with inadequate internal controls
Course Contents:	Chapter 1 - Koss Corporation - A Case Study in Fraud Chapter 1 Review Questions Glossary

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Koss Corporation - A Case Study in Fraud (Video) (Course Id 1646)

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IRS Credits:

Price:

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Course Type:

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Field Of Study:

Approved Audience:

Key Takeaways:

Frequently Asked Questions:

Which rules does this course recognize for smaller reporting entities?

Which responsibility does this course recognize for auditors?

Which case does this course identify for embezzlement?

How many CPE credits does this Koss Corporation A Case Study in Fraud video course provide?

Does this course count toward the California fraud CPE requirement?

Description:

Usage Rank:

Release:

Version:

Prerequisites:

Experience Level:

Additional Contents:

Additional Links:

Advance Preparation:

Delivery Method:

Intended Participants:

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NASBA Course Declaration:

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Course Contents: