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).

This ACI Learning course offers an overview of the duties of a forensic auditor. By providing practical tools, it will help you identify standards of performance, determine whether cases can be accepted, and show how to perform engagements. In it, you will review evidence types, approaches to gathering and evaluation, and interview techniques. By the end, you will understand the report writing and case presentation processes, as well as testifying as an expert witness in a court case. Course Type: Video. Worth 14 Technical CPE Credits (CPA/NASBA).

UPDATED 2025: This course provides a detailed overview of the key principles and requirements with respect to revenue recognition and leasing transactions. Both of these areas witnessed substantial changes made in years past by the FASB. This course takes a quick trip down memory lane to explore how both of these standards evolved, and then takes the user down a detailed path of understanding the key financial reporting requirements of each. Worth 8 Technical CPE Credits (CPA/NASBA). UPDATED 2024

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).