Course Details

Course name:

Financial Statement Restatement

Course number:

1054

Number of questions:

40

Prerequisite:

None

Course level:

Basic

Recommended CPE credit:

9 CPE hours

Recommended study time:

18 hours

Course format:

Non-interactive self study
CPE credit calculated as 50% of total study time (i.e. 100 minute hour)

Reference text:

GAO Report to the Chairman, Committee on Banking, Housing, and Urban Affairs, U.S. Senate (October, 2002)

272 pages

http://www.gao.gov/new.items/d03138.pdf

Course last updated/reviewed:

January 15, 2004

Subject classification:

Accounting

Learning objective:

To review the reasons for financial statement restatements in public companies since 1997 and analyze the impact of these restatements.