Case Studies in Accounting Fraud

Course Details


Monday, November 25, 2019

6:30am – 10:00am
(Registration: 6:00am)

Field of Study

Auditing (Governmental)

Course Number


CPE Credit

4.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation




Distinguish financial reporting fraud from misappropriation of assets and to highlight common schemes involving one or both types of fraud.  Review several high-profile cases as well as other real world situations to emphasize the CPA's role and responsibility.

This course addresses the methods by which each scheme was perpetrated and disguised, as well as how the fraud was caught and what the consequences were. Explore the CPA's role in prevention and detection of both types of fraud.

Materials are provided as an ebook for this course.


  • Major financial statement frauds including, among others, sales and other types of revenue, estimates, earnings management and cut-off
  • Major misappropriation of asset fraud schemes including skimming, larceny, and additional schemes that occur in inventory, payables and other accounts
  • Review of landmark cases where the fraud scheme occurred:  WorldCom, Phar-Mor, Koss and others


  • Identify the schemes used to misstate revenue, inventory, asset overstatements, estimates, and other accounts
  • Distinguish suspicious journal entries
  • Recognize the red flags associated with fraud schemes concerning revenue, inventory, asset overstatements, estimates, and other accounts
  • Apply analytical procedures to detect various types of fraud
  • Compare particular fraud schemes to landmark cases

Designed For

Accountants and auditors in public and private 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 $188.00

CPE Choice

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

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