Case Studies in Accounting Fraud (4 hours)

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Sep 23, 2020

Registration: 8:00 AM / Program: 8:30 AM - 12:00 PM Pacific Time


Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None


Distinguish financial reporting fraud from misappropriation of assets. 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. Examine the methods used to perpetrate and disguise schemes, how the fraud was detected, and the consequences. Explore the CPA's role in prevention and detection of both types of fraud.

Designed For

Accountants and auditors in public and private practice.


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

Major Subjects

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

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