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)

Whether you've just started working from home or you've been doing so for quite some time now, this ACI Learning course will provide you with both technical and non-technical tips to make your remote working more efficient and enjoyable. Course Type: Video. Worth 2.5 CPE Credits (CPA/NASBA).

When most people think about unethical leaders, they probably focus on well-known, infamous figures whose decisions had massive societal and organizational impact. But the truth is that even leaders of small teams or companies can exhibit immoral behavior and make poor decisions. Sometimes, unethical leadership looks like cutting corners to take a short-cut to success. And other times, it might be more visible, resulting in the collapse of a prominent business. But no matter the size of the organization or the visibility, it’s vital for leaders in any capacity to know how to move forward with ethical foresight and tact. This course on the subject of Ethical Leadership explores various dimensions of authority and morality and how they interact, focusing specifically on twenty different principles to help shape you into the kind of leader you need to be. Course Type: Video. Worth 7 PDCs (SHRM) and 7 CEUs (HRCI General Credit).

UPDATED 2024: The video diaries of Central Products’ humble yet tough CEO, Robert Powers, constitute the framework for this course, offering you the chance to walk alongside him on a personal journey of leadership growth. Characteristics of Effective Leadership combines insights from classic and modern theories of organizational leadership to properly exhibit effectiveness on individual, interpersonal and institutional levels. Course Type: Business Simulation. Worth 11 CAE Credits (ASAE).