Ultimately, this course takes on a difficult question – whether or not it’s ever morally and ethically acceptable to manage numbers in a way that serves an individual’s interests, even if entirely legitimate means are used. Through a look at the professional code of ethics, earnings management behavior, and real-world examples, learners will develop a thoughtful approach to the practice. Course Type: Video. Worth 4 PDCs (SHRM) and 3 CEUs (HRCI Business Credit).

This ACI Learning course takes an entry-level approach to internal auditing, providing foundational concepts by exploring modern systems of auditing. From onboarding new auditors to forming an entire department, you'll gain the knowledge you need to get started. In doing so, you'll explore key topics like internal control frameworks, risk control and assessment, and types of controls. Course Type: Video. Worth 16 Technical CPE Credits (CPA/NASBA).

Essentially, this course comprises an overview of key presentation requirements for financial statements, including a focus on key principles of balance sheets, income statements, and other important documents. It further addresses considerations around changes in accounting principles, sourced from the FASB’s Accounting Standards Codification. Course Type: eBook. Worth 4 Technical CPE Credits (CPA/NASBA).

This course is an introduction to financial statements, why they are important, what they are, and includes a description of the environment in which they are prepared and used as well as a description of the concept of corporate governance. It emphasizes the role of financial statements in measuring how well companies have performed on key factors of business success. This course serves as the first in a series of 8 courses, all offered by PRATTedu, that cover the preparation and use of financial statements as well as the accounting methods used in constructing the financial statements. The final course in this series discusses and documents how real - world companies use discretion to create reports that measure their financial performance and position in the best possible light. Course Type: Video. Worth 3 Technical CPE Credits (CPA/NASBA).