All publicly-traded and many privately-held, nonprofit and other types of entities are subject to independent audits as a means of providing financial report users with reasonable assurance that the financial statements and related disclosures are not materially misstated due to fraud or error. This course assists financial statement preparers with understanding how to pre-identify and proactively avoid potential audit issues, by thinking like an auditor when preparing and fairly presenting financial statement information.
What you learn in this course should result in multiple benefits, such as:
- On-time financial statement issuance
- Lower audit fees
- Improved reliability of financial reports
- An enhanced ability to manage enterprise-wide risk.
<iframe src="//player.vimeo.com/video/182422326?autoplay=1" allowfullscreen="" frameborder="0" height="357" mozallowfullscreen="" webkitallowfullscreen="" width="635"></iframe>
No advanced preparation or prerequisites are required for this course.
- Discover the concept of materiality that is built into the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC), Public Company Accounting Oversight Board (PCAOB), and Generally Accepted Audit Standards (GAAS).
- Discover tips for identifying and evaluating where the most probable risk of material misstatement exists in the financial statements and related disclosures.
- Explore how to proactively avoid potential financial statement audit issues.
CPE Course
on_demand
Audit & Accounting, Free Trail
Online
No advanced preparation or prerequisites are required for this course.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
Online
Online
No advanced preparation or prerequisites are required for this course.
Online
No advanced preparation or prerequisites are required for this course.
Online
No advanced preparation or prerequisites are required for this course.
Online
Online
No advanced preparation or prerequisites are required for this course.

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.
Online
No advanced preparation or prerequisites are required for this course.

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Online
No advanced preparation or prerequisites are required for this course.
![]() | This activity, ID No. 19 ILL 000 has been approved for 1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at www.americanpayroll.org. |

This program has been approved for 12 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.
Online
No advanced preparation or prerequisites are required for this course.
![]() |
This activity, ID No. 19 ILL 000 has been approved for 1.0 Recertification Credit Hour(s) toward RCH recertification through the American Payroll Association (APA). Please make note of the Course Code on your FPC Recertification Log. For more information about certification or recertification, please visit the APA website at www.americanpayroll.org. |

This program has been approved for 12 Recertification Credit Hour(s) toward RCH recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.
On Demand/Online
No advanced preparation or prerequisites are required for this course.

Approved for up to 2.4 CTP/CCM recertification credits by the Association for Financial Professionals
On Demand/Online
No advanced preparation or prerequisites are required for this course.
Online
No advanced preparation or prerequisites are required for this course.
| This activity, ID No. XXXXXX has been approved for #### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. |
Online
Online
Online

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Online
Online
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/shrmcertseal2017.png" width="80" height="60" alt="pre-approved by SHRM" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->XXXXXX<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->####<!-- // --> recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at <a href="https://www.shrm.org/certification">www.shrm.org</a>. </span></td></tr></tbody></table>

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP℠. This program is valid for 2 PDCs for the SHRM-CP℠. For more information about certification or recertification, please visit www.shrmcertification.org.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/shrmcertseal2017.png" width="80" height="60" alt="pre-approved by SHRM" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->XXXXXX<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->####<!-- // --> recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at <a href="https://www.shrm.org/certification">www.shrm.org</a>. </span></td></tr></tbody></table>

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 2 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->000000<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->1.0<!-- // --> <!-- ONLY THIS PART CHANGES -->HR (General)<!-- // --> recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td></tr></tbody></table>

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->000000<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->1.0<!-- // --> <!-- ONLY THIS PART CHANGES -->HR (General)<!-- // --> recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td></tr></tbody></table>

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->000000<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->1.0<!-- // --> <!-- ONLY THIS PART CHANGES -->HR (General)<!-- // --> recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td></tr></tbody></table>

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->000000<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->1.0<!-- // --> <!-- ONLY THIS PART CHANGES -->HR (General)<!-- // --> recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td></tr></tbody></table>

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->000000<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->1.0<!-- // --> <!-- ONLY THIS PART CHANGES -->HR (General)<!-- // --> recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td></tr></tbody></table>

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->000000<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->1.0<!-- // --> <!-- ONLY THIS PART CHANGES -->HR (General)<!-- // --> recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td></tr></tbody></table>

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Online
No advanced preparation or prerequisites are required for this course.
<table width="100%" border="0" cellspacing="0" cellpadding="5"><tbody><tr><td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI" /></td><td align="left" valign="middle"><span style="font-size:10px;font-weight:normal">This activity, <span style="font-size:12px; font-weight:bold;">ID No. <!-- ONLY THIS PART CHANGES -->000000<!-- // --></span> has been approved for <!-- ONLY THIS PART CHANGES -->1.0<!-- // --> <!-- ONLY THIS PART CHANGES -->HR (General)<!-- // --> recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td></tr></tbody></table>

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
