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)

Essential Soft Skills for Business Professionals offers insight into personal and career skills to help any person grow, thrive and succeed in business. By breaking down topics into short, point-by-point sections in this ACI Learning course, learners will come away with a wealth of actionable information in many different areas including interviewing, communication, time management, and more. Course Type: Video. Worth 2 PDCs (SHRM) and 2 CEUs (HRCI General Credit).

This ACI Learning course will take you through proven techniques for preventing and mitigating fraud by exploring major schemes for defrauding organizations as well as individuals. Alongside an assessment of psychology and fraudster motivation, you will explore risk statements, internal controls and other analysis skills related to investigations. Course Type: Video. Worth 15.5 Technical CPE Credits (CPA/NASBA).

UPDATED 2024: In order to better understand the different forecasting methods used to create business strategies, you will sit in on executive meetings at Lion Industries, where a marketing plan is being considered by top employees. Then, you will have the chance to observe C.A.T. Enterprises as the business leaders plan their future marketing strategies. Ultimately, by assessing the different methods and ideas between these two corporations, you will learn how forecasting is used in organizational goal setting. Course Type: Business Simulation. Worth 3 PDCs (SHRM).