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Managers that Commit Financial Reporting Fraud (Course Id 1615)

QAS / Registry
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Author:

Christopher J Demaline, CPA, CMA, CFE, MBA

Course Length:

Pages: 12 ||| Review Questions: 4 ||| Final Exam Questions: 5

CPE Credits:

1.0

IRS Credits:

0

Price:

$12.95

Passing Score:

70%

Course Type:

Text
Managers that Commit Financial Reporting Fraud - CPE course for CPAs

Technical Designation:

Technical

Field Of Study:

Accounting

Approved Audience:

NASBA QAS - NASBA Registry

Key Takeaways:

This course examines management characteristics associated with fraudulent financial reporting, using a sample of firms sanctioned by the SEC.

  • Covers management characteristics associated with fraudulent financial reporting based on a sample of SEC sanctioned firms.
  • Provides an overview of the SECs role in accounting and reporting compliance.
  • Satisfies the California Board of Accountancy fraud CPE requirement through its focus on financial reporting fraud.
  • Worth 1.0 CPE credit in Auditing as a self study text course on managers who commit financial reporting fraud, requiring a 5 question final exam preceded by 4 review questions (optional) and a 70% passing score.

Frequently Asked Questions:

This Managers that Commit Financial Reporting Fraud course teaches how to identify anti fraud regulations enforced by the SEC.

This course teaches how to recognize the characteristics of executives that oversee firms releasing fraudulent financial reports.

This course teaches how to identify proxies used to measure executives characteristics, drawn from a sample of SEC sanctioned firms.

Managers that Commit Financial Reporting Fraud is a Technical, self study text course in Accounting worth 1.0 CPE credit, requiring a 5 question final exam preceded by 4 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.

Yes, Managers that Commit Financial Reporting Fraud 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 course covers management characteristics associated with fraudulent financial reporting. The fraud firm sample consists of those sanctioned by the U.S. Securities and Exchange Commission (SEC). An overview of the SEC’s role in accounting and reporting compliance is provided. 

Please Note: These Fraud CPE credits satisfy the California Board of Accountancy (CBA) fraud requirement.

Usage Rank:

25652

Release:

2020

Version:

1.0

Prerequisites:

None.

Experience Level:

Overview

Additional Contents:

Complete, no additional material needed.

Additional Links:

Advance Preparation:

None.

Delivery Method:

QAS Self Study

Intended Participants:

Anyone needing Continuing Professional Education (CPE).

Revision Date:

06-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:

Managers that Commit Financial Reporting Fraud - CPE course for CPAs

Learning Objectives:

Course Learning Objectives

    1. Identify anti-fraud regulations enforced by the SEC
    2. Recognize the SEC’s role in accounting and reporting compliance
    3. Recognize the characteristics of executives that oversee firms releasing fraudulent financial reports
    4. Identify proxies used to measure executives’ characteristics

Chapter 1
The U.S. Securities and Exchange Commission’s Role

1. Identify anti-fraud regulations enforced by the SEC.
2. Recognize the SEC’s role in accounting and reporting compliance

After learners review this section, they should be able understand the anti-fraud regulations enforced by the SEC and recognize the SEC’s role in accounting and reporting compliance.

Chapter 2
Executives of AAER Targets

1. Recognize the characteristics of executives that oversee firms releasing fraudulent financial reports
2. Identify proxies used to measure executives’ characteristics

After learners review this section, they should be able to recognize the characteristics of executives that oversee firms releasing fraudulent financial reports and identify proxies used to measure executives' characteristics.

Course Contents:

Chapter 1: The U.S. Securities and Exchange Commission’s Role

U.S. Securities and Exchange Commission

SEC Enforcement

Summary

Review Questions

Chapter 2: Executives of AAER Targets

Example Case

Management Traits

Consequences

Summary

Review Questions

References

Glossary

Click to go to: CPA Fraud CPE Courses | Forensic Accounting CPE Courses
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