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 Secure Transaction CPE Credits
2 Credits: Auditing
Course Level
Overview
Format
Self-Study
Course Description
This course outlines the responsibilities auditors have when addressing possible illegal acts during an audit. It covers the definition of illegal acts in the audit context, how such acts may affect financial statements, and the practical limits of what auditors can detect. Major topics include recognizing signs of violations, evaluating their impact, responding appropriately when issues arise, and communicating with management and the audit committee. Learners will understand how to apply professional judgment, document findings, and follow procedures that align with auditing standards, including guidance from PCAOB AS 2405 and Auditing Interpretation AI 13. The course also discusses the intersection of internal controls and legal compliance, providing practical examples to illustrate key concepts.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify types of illegal acts auditors may encounter and their impact on financial statements
- Recognize signs that may indicate possible illegal acts in audit evidence
- Distinguish illegal acts from changes in accounting principles, estimates, and error corrections
- Determine appropriate responses when a possible or detected illegal act arises
- Select proper methods for communicating findings to management and the audit committee
- Recall key guidance from PCAOB AS 2405 and Auditing Interpretation AI 13
Course Specifics
SS926470861, SS926470861
March 18, 2026
There are no prerequisites.
None
49
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Kelen is a recognized author and reviewer of CPE courses and has authored over 230 courses (570+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. 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 over 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP. Prior to HP, he served in …
QAS Self-Study
