UPDATED 2024: Tagging along with the International Business team from Central Products, you will attend a conference in Nigeria to learn more about Africa’s largest economy. Here, you will take a closer look at topics like direct foreign investment, the importance of local cultures, and sustainability practices to help understand the intricacies of doing business in various international contexts. Course Type: Business Simulation. Worth 2 PDCs (SHRM).

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)

This course provides a helpful overview of key SEC regulations all accountants need to know, including a discussion of the Securities Act of 1933, the Securities Exchange Act of 1934, and other specific regulations. Ultimately, it concludes with a look at key requirements that help enhance corporate transparency, accountability and governance practices. Course Type: eBook. Worth 2 Technical CPE Credits (CPA/NASBA).

UPDATED 2024: While shadowing the International Business team at the fictional Central Products, you will hone in on intricacies of conducting business operations in Europe. And by researching market potential for this geographical area, you will learn to analyze product strengths and weaknesses to limit barriers to entry. Course Type: Business Simulation. Worth 2 PDCs (SHRM).