Detecting Accounting Fraud Before It’s Too Late

Course number: ETHAA694401

This course, approved by the Texas State Board of Public Accountancy, is designed to meet the 4 hour ethics CPE requirement for Texas. It covers the definition of ethics, ethical reasoning and its application to common dilemmas, the core values of the CPA profession, and the Texas Board Rules.

This course provides information on the various types of fraud and accounting manipulations that occur in a business environment. It contains a multitude of real fraud cases that show how fraud is committed and the regulations and changes that ensued from these fraudulent actions.

The topics discussed include:

  • The history of accounting fraud
  • Problems with legislation and those involved in the financial information
  • Personal and organizational warning signs of fraud
  • Ratios that indicate fraud in the accounts

Additionally, legal and illegal accounting manipulations are addressed, as well as the ethical considerations and economic consequences of these manipulations.

Finally, the course offers suggestions on how to deter accounting fraud, and provides information on the criminal responsibility of legal entities and regulatory compliance.

Course level: Basic. Prerequisites: None.

Course includes integrated text and study guide, final exam and grading service.