This course tackles the question: Is it ethical to “manage” the earnings number – that is, to use legitimate discretion in the preparation of the financial statements to manage the numbers in a way that serves the interests of the manager independent of whether it serves the interest of the firm’s owners? We begin by creating an ethical framework based on the professional code of ethics. We then cover the what, why, how and when of earnings management behavior, describing and illustrating the variety of ways in which managers use their discretion in operating, investing, financing, and reporting decisions to influence the financial reports. In the vast majority of these cases, we rely on real-world examples, taken from publicly-available financial statements that received unqualified audit opinions. For the various categories of earnings management, we consider how they can be evaluated within the ethical framework we established in the beginning of the course. The result is an informed and thoughtful approach to assessing whether a given earnings management practice is consistent with professional ethics, a valuable tool whether you are an external auditor reviewing a set of statements, a preparer of the statements, or an outsider attempting to determine the usefulness of the statements. Worth 3 Technical CPE Credits (CPA/NASBA)

UPDATED 2024: When it comes to Human Resources, it may not be apparent why a CPA would need a course on the subject. But at it’s heart, HR has just as much to do with employees and the organization as it does with the company’s relationship to society. In that regard, all employees, whether CPAs, line workers, or organizational leadership should be versed in at least the basic functions and responsibilities of a Human Resources department. Because knowing these principles implies knowing their own rights and responsibilities in an ever-changing business world. This thorough course is a perfect way for newcomers to understand the basics of HR and begin to get a grasp on the importance of the department. Course Type: Business Simulation. Worth 16.5 CPE Credits (CPA/NASBA).

UPDATED 2024: Leadership comes in many different forms, but not all are equal. Good and effective leadership has the potential to take an organization to amazing heights and deliver fantastic opportunities. But poor, underdeveloped and ethically lacking leadership can destroy a company from within. So, it’s up to individuals to seek out and understand the characteristics of effective leadership. That way, they can steer their organizations in the right direction. This course focuses on different situations, theories, and examples to help learners develop a deeper insight into the topic of leadership, offering the chance for personal and professional growth. Course Type: Business Simulation. Worth 10 RCHs (APA).

UPDATED 2024: No matter the workplace setting, challenges and changes will arise at one point or another. So, it is important for company leaders to know how to adapt to these changes or risk failure from inadequate preparation. Unexpected Challenges offers a brief look at the fates of two fictional companies, Lion Industries and C.A.T. Enterprises, as they encounter and deal with their own unexpected challenges in very different ways. Course Type: Business Simulation. Worth 3 PDCs (SHRM).