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Manipulating Financial Statements

  • CIA
  • CMA
  • CPA (US)
  • CVA
  • IAP
  • QIAL
Manipulating Financial Statements

1.5 Credits


Subject Area


Webinar Qualifies For

1.5 CPE credit of Accounting for all CPAs

1.5 CPE credit for Certified Management Accountants (CMA)

1.5 CPE credit for Certified Internal Auditors (CIA)

1.5 CPE credit for Internal Audit Practitioner (IAP)

1.5 CPE credit for Qualification in Internal Audit Leadership (QIAL)

1.5 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

1.5 CPD credit (Verifiable) for CPA/ABV

1.5 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Upcoming Webinars

Course Description

When the economy slows and Wall Street gets jittery, concerns grow as companies are desperate to keep up earnings and stock prices.

And the result is?

Earnings Overstatement!

In this CPE course, Professor Jamie Pratt, CPA first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management.  He illustrates each form, provides a number of examples, discusses whether they are appropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced.  The CPE webinar concludes with a thorough discussion of why manipulation in financial statements through earnings management is practiced and common strategies used by companies.

Throughout the CPE course real-world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others.

Major Topics highlighted in this online Accounting CPE webinar: -

  • Accruals earnings management
  • Classification of lease
  • Earnings management
  • Earnings benchmarks
  • Earnings per share management
  • Earnings management strategies
  • Expense management
  • Gains/loss management
  • Goodwill impairment
  • Off-balance sheet financing
  • Operating vs. non-operating lease
  • Real earnings management
  • Revenue management
  • Revenue recognition
  • Special purposes entities
  • Valuation

Learning Objectives

  • To define earnings management.
  • To differentiate between real earnings management and accruals earnings management. 
  • To identify the four general areas where accruals earnings management is practiced and be able to recognize examples of each.
  • To explain why earnings management is practiced.
  • To list and identify the popular strategies used by companies to practice earnings management.

Who Should Attend?

  • Business Owner
  • CEO
  • Certified Management Accountant
  • Certified Public Accountant
  • CFO/Controller
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Finance Pros
  • Young CPA