UPDATED 2024: Every aspect of modern business is touched by ethical and legal concerns, payroll notwithstanding. And since the slightest mistake in conduct can land an organization in major trouble and destroy its reputation, it’s vital that leaders and employees know how to assess and keep in-line with laws and expectations. This course explores the different facets of legal compliance, like employee diversity, labor unions and workplace harassment. Course Type: Business Simulation. Worth 2.5 RCHs (APA).

This ACI Learning course looks closely at the moral and ethical principles of conducting an audit procedure. It delves into the requirements internal auditors have in relation to their and their clients' conduct. It further introduces values, attitudes and deciding principles for auditors when performing an engagement of the sort, as well as the roles and responsibilities each party has. Ultimately, you will determine how to prepare audit programs and identify key facets for assessing the ethical environment in any organization. Course Type: Video. Worth 3 Technical CPE Credits (CPA/NASBA).

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: Healthy and successful exporting strategies rely on careful analysis of international market demand. So, this course on the topic offers the chance to consider how cultural, social and political aspects of different regions aid strategic planning. Here, you will explore universal shipping procedures and international accounting practices, both of which will help understand the intricacies of doing business abroad. Course Type: Business Simulation. Worth 2 PDCs (SHRM).