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7/22/2014
online cpe for cpas

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Course 141001 - Financial Numbers Game
  Course Description
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This Course is based on the book The Financial Numbers Game: Detecting Creative Accounting Practices
by: Charles W. Mulford & Eugene E. Comiskey   (2002 )
0 Field of Study: Auditing
CPE Credit: 20 Hours
Level: Basic
Prereqs: None
State Exceptions: Not Accepted in CA DC ID LA NC NM OK & VT
How do I register for an Apex CPE course?

Your Price:
Exam Only $87.00

This course is based on a book which is not included in this price. You are responsible for obtaining a copy of this book. We no longer sell books, but have included a link to amazon.com for your convenience.
*Courses must be completed for CPE credit within one year of the date of
       purchase.

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Course Description:
To hide falling profits, some managers ply the flexibility found in accounting principles to alter their financial reports. Others go further and use fraud in their deception. It is vitally important that investors, analysts, and other users of financial statements detect these creative accounting practices as early as possible in order to avoid negative earnings surprises and potential share-price decline. This course identifies the steps businesses may take to misstate financial performance and identifies those situations where reported results may not be what they seem.

Course Topics:
Creative Accounting Fraudulent Financial Reporting
Earnings Management SEC Response
Financial Professionals’ Opinions Detecting Fictitious Revenue
Aggressive Capitalization Overvalued Assets & Undervalued Liabilities
Income Statement Classifications & Disclosures Using Cash Flow as a Detection Mechanism
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