June 16, 2022


8 Total CPE Credits


Financial Statement Risks: Fraud, Misstatements and Earnings Management

Learning Objectives

  • 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 the risk associated with fraud in financial reporting
  • Identify ways to avoid the consequences of failing to meet the expectations of financial statement users

Major Topics

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

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course


Experience with preparing or reviewing financial reports.

Advanced Preparation


Intended Audience

Internal accountants, financial executives and accountants in public practice.


California Society of CPAs

This event has ended.