Fraudulent Financial Reporting
Description: “Management fraud” and “fraudulent financial reporting” are synonymous. In general, financial statement fraud occurs through: (1) the overstatement of assets and income, and (2) the understatement of liabilities and expenses. Since the production of financial statements is the responsibility of management, financial statement fraud almost always occurs with the knowledge or consent of management. This short course deals with the different schemes associated with management fraud. PLEASE NOTE: This course material is a component of #1005, Managers and Auditors: Fraud Examination, and therefore we recommend that you should not take both courses in the same CPE reporting period.
Annual Membership: $149
Receive unlimited access to all courses offered by Sequoia CPE for 1 year (no ethics included).
100% Money Back Guarantee
If you are not satisfied with your purchase for any reason, you may receive a full refund any time in the first 45 days of membership. Please call Customer Service at 1-800-572-9675 with any concerns or to request a refund.
Avg. Rating: 4.59 / 5
Sequoia CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.