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Self-Study CPE
FINANCIAL REPORTING AND ANALYSIS - 10 COURSE SERIES
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MANAGEMENT DISCUSSION & ANALYSIS (MD&A) – WHAT YOU NEED TO KNOW
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SEC HOT TOPICS: MD&A AND NON-GAAP FINANCIAL MEASURES
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DISCLOSURE REQUIREMENTS FOR SEC FORM 8-K
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DISCLOSURE REQUIREMENTS: REV REC, LEASES, BUSINESS COMBINATIONS, CECL & SEGMENTS
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LEASE ACCOUNTING FUNDAMENTALS
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REVENUE RECOGNITION: HOW TO IDENTIFY PERFORMANCE OBLIGATIONS
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ACCOUNTING FOR SOFTWARE – INTERNAL USE AND EXTERNAL SALES
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ACCOUNTING FOR BUSINESS COMBINATIONS
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LEASE ACCOUNTING AND REPORTING - WHAT YOU NEED TO KNOW
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LESSEE ACCOUNTING: IDENTIFICATION, CLASSIFICATION & RECOGNITION
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SEC FORM 8-K: WHEN TO FILE AND WHAT TO DISCLOSE
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CLASSIFICATION AND ACCOUNTING FOR DEBT AND EQUITY
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OVERVIEW OF THE STATEMENT OF CASH FLOWS
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WHAT YOU NEED TO KNOW ABOUT CASH FLOW
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PRINCIPLES OF FINANCIAL STATEMENT PRESENTATION
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ACCOUNTING FOR HELD FOR SALE ASSETS
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DETAILED OVERVIEW OF THE HELD FOR SALE CLASSIFICATION CRITERIA
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CASH FLOW REPORTING & OTHER FINANCIAL STATEMENT DISCLOSURE HOT TOPICS
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SUPPLIER FINANCE PROGRAMS – WHAT YOU NEED TO DISCLOSE
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KNOW THE DIFFERENCES BETWEEN AN ASSET ACQUISITION VS. BUSINESS COMBINATION
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OPTIMIZE CASH FLOW THROUGH RECEIVABLES FACTORING
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SEC PAY VERSUS PERFORMANCE DISCLOSURES – WHAT YOU NEED TO KNOW
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GOODWILL IMPAIRMENT BASICS
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HOW TO READ AND ANALIZE FINANCIAL STATEMENTS
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GOODWILL IMPAIRMENT TESTING
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EVALUATING AND PROPERLY DISCLOSING FASB ACCOUNTING STANDARD UPDATES (ASUS)
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PREPARING FINANCIAL STATEMENTS
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CURRENT ASSETS AND ASSET VALUATION
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EARNINGS MANAGEMENT
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EQUITY INVESTMENTS AND LONG-LIVED ASSETS
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INTRODUCTION TO FINANCIAL STATEMENTS AND THE ENVIRONMENT OF FINANCIAL REPORTING
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KEY SEC REGULATIONS ACCOUNTANTS SHOULD KNOW ABOUT
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Self study cpe
SEC Enforcement of Accounting and Reporting Regulation

SEC ENFORCEMENT OF ACCOUNTING AND REPORTING REGULATION

CPE Processing Fee$20.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Accounting
CE Credits 0.0 hours
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateMarch 2, 2020
Date OfferedMarch 2, 2022
Expiration DateMarch 2, 2023
Course Description

This course covers management characteristics associated with fraudulent financial reporting. The fraud firm sample consists of those sanctioned by the U.S. Securities and Exchange Commission. An overview of the SEC’s role is provided.  

Learning Objectives:


  • Examine the U.S. Securities and Exchange Commission enforcement of anti-fraud regulation

  • Recognize the characteristics of managers that commit accounting fraud

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Secreport selfstudy
Handout Materials
Presentation Slides
Additional Materials
Terms
Review Questions
Review Questions
QUESTION 1: 00:06:30 minutes
QUESTION 2: 00:25:00 minutes
QUESTION 3: 00:36:00 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Dr. Christopher Demaline is a professor at Central Arizona College. He has taught accounting for more than 10 years. Chris also provides business start-up and business valuation consulting services. Previously, Chris served as a corporate controller. He has an DBA from Grand Canyon University, a graduate certificate in business valuation from Indiana University, and a graduate certificate in forensic accounting from Northeastern University (MA). Chris holds the CPA, CMA and CFE credentials. 

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NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

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Central Arizona College opened its doors in 1969 to bring higher education to Pinal County. CAC serves and educates the diverse communities of Pinal County. From students of Hispanic and Native American descent to participants in the lifelong learners program, the institution’s diverse college community values the power of innovation, continuous quality improvement, and the contribution of the individual.