Cooking the Books: What Every Accountant Should Know About Fraud

Book cover for Cooking the Books
Course Level
Delivered via
10 Credits


In this self-study course, you will hear the stories of two notorious financial statement fraud cases: WorldCom and HealthSouth. Through the use of these real-life case studies, you will learn methods of detecting and preventing financial statement and financial reporting fraud. This self-study course also provides an overview of the responsibilities of the accountant, auditor and fraud examiner in responding to allegations of financial statement fraud.


Online Video



You Will Learn How To:

Distinguish between the different roles of those responsible for fraud prevention

Discern financial statement fraud schemes and the methods used to detect these schemes

Identify the legal elements of financial statement fraud

Recall the perpetrators, victims and causes of financial statement fraud

Recognize the red flags of financial statement fraud schemes

CPE Information

CPE Credit: 10
NASBA Information: Accounting
Advanced Preparation: None
Last Updated: January 2021
Delivery Method: QAS Self-Study


CPE Credit

Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.

Online CPE Exam Grading

Online grading is available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE.

Benefits of online grading include:

  • Instant exam results
  • Printable CPE certificate
  • Complete the course at your own pace
  • Take the exam online the moment you're ready


The Association of Certified Fraud Examiners, Inc. 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:

Online CPE exam grading available for this course:

Online Grading Guide

Ordering and Returns

Satisfaction Guarantee

If you are not 100% satisfied with any ACFE product, you may return it to us, provided it is in excellent condition, for a full refund of the item minus the cost of shipping. Toolkits and bundles may only be returned as a complete set.

Ordering & Returns Policy