Providing an overview for identifying and preventing discreditable acts, this course includes a discussion of the significance of ethics for CPAs as well as examples of unethical actions some CPAs take. It also discusses best practices for how to avoid these sorts of discreditable acts. Course Type: eBook. Worth 2 Technical CPE Credits (CPA/NASBA).

This course is the final course in the 8 - course series on financial reporting and analysis offered by PRATTedu. In this single video course , Professor Pratt first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. He illustrates each form, provides a number of examples, discusses whether they are appropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced. The video concludes with a thorough discussion of why earnings management is practiced and common strategies used by companies. Throughout the video real - world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others. Course Type: Video. Worth 2 Technical CPE Credits (CPA/NASBA).

UPDATED 2024: This short course simplifies the process of creating a balance sheet by exploring the accounting procedures necessary for its formation. And with a close look at asset valuation, revenue classification and regulatory ethics, you will have the opportunity to get a handle on this important accounting task. Course Type: Business Simulation. Worth 3 PDCs (SHRM) and 3 CEUs (HRCI Business Credits).

UPDATED 2024: Alongside Central Products’ International Business team, you will begin training in the basics of international finance, primarily exploring the different financial systems around the world to learn how the global economy is affected by currencies and exchange rates. Course Type: Business Simulation. Worth 2 PDCs (SHRM).