Sequoia CPE

Fraud Developments

Fraud Developments This course covers developments related to fraud in the accounting and auditing environment. In response to the investigation of several alleged accounting violations of SEC-regulated companies, both SAS No. 99 and the Sarbanes-Oxley Act were implemented. This course is designed to assist the CPA in understanding these developments, as well as the 2012 Report on Fraud.

Course Info:

  • Course #: 1045A
  • Delivery: Self-Study
  • CPE Hours: 8
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • NASBA Area of Study: Auditing
  • Total Pages: 160
  • Questions: 40

Course Objectives

Table of Contents

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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.