Financial Statement Risks: Fraud, Misstatements and Earnings Management

Course Details


Tuesday, November 5, 2019

6:30am – 2:00pm
(Registration: 6:00am)

Field of Study


Course Number


CPE Credit

8.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation


Experience with preparing or reviewing financial reports.


 Examine the ways to prepare fair financial reports and protect from accusations of fraud.

Through practical case studies, learn to use FASB standards and concept statements to prepare financial statements that meet the expectations of your users. Study the relationship between risks, controls and financial reporting, and consider how earnings management, the new revenue standard and other factors may impact the risk of fraud.

Formerly titled: Controls, Risks and Financial Reporting

Materials are provided as an ebook.


  • Financial reporting fraud
  • Financial reporting objective
  • Earnings management
  • Accounting standards
  • Financial reporting controls
  • FASB Concept Statements


  • Recognize characteristics of useful financial statements.
  • Recognize characteristics of fraud in financial reporting.
  • Identify implicit assertions in financial statements.
  • Determine risks that affect financial reporting related to fraud and other factors.
  • Identify financial reporting controls.
  • Determine ways to minimize risk associated with fraud in financial reporting.
  • Identify ways to avoid the consequences of failing to meet the expectations of financial statement users.

Designed For

Internal accountants, financial executives and accountants in public practice.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $375.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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