-
Course Level :Basic
-
Credits :2
-
Pre-requisites :None
-
Advance Preparation :None
Deceptive accounting is a technique where financial data is manipulated, distorted, or misrepresented to present a more favorable view of a company's financial performance, position, or cash flows than what would be offered under strict adherence to accounting standards.
This CPE course explores deceptive accounting practices used by companies to manipulate revenue and expenses. Participants will learn about specific revenue recognition techniques, such as premature revenue recognition, channel stuffing, and bill-and-hold arrangements. They will also learn about expense manipulation techniques, such as capitalizing expenses, shifting expenses, and misclassifying expenses. The course includes detailed examples and highlights the ethical implications and legal consequences of these practices. Â
Key topics covered:
Join this course to uncover deceptive accounting practices, understand their ethical and legal consequences, and gain practical audit strategies to detect and prevent financial misrepresentation.
For more CPE Financial Reporting Courses, Click here.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) 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.
Advisor, HP
Kelen is a recognized author and reviewer of CPE courses and has authored over 150 courses (370+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy". 
Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
