This written course offers a basic overview of the statement of cash flows, a vital financial document for most companies. Included are discussions of presentation methods and illustrative examples of these methods, all designed to help learners refine their understanding of statements of cash flows. Course Type: eBook. Worth 1 Technical CPE Credit (CPA/NASBA).

This ACI Learning course takes an entry-level approach to internal auditing, providing foundational concepts by exploring modern systems of auditing. From onboarding new auditors to forming an entire department, you'll gain the knowledge you need to get started. In doing so, you'll explore key topics like internal control frameworks, risk control and assessment, and types of controls. Course Type: Video. Worth 16 Technical CPE Credits (CPA/NASBA).

UPDATED 2026: Because the effectiveness of any business strategy is only told over time, this course throws you to past and future alike. Alongside Sophie, a fellow intern, you’ll learn how to analyze past and present strategic decisions with the added bonus of seeing their impact on future operations. The virtual case studies of two fictional companies, Lion Industries and C.A.T. Enterprises, brings to life the importance of strategic planning and execution. And with a close focus on forecasting, disruption, positioning and branding, Business Strategy is the perfect way to gain a handhold on this vital subject. Course Type: Business Simulation. Worth 26 CAE Credits (ASAE).

This course combines eight shorter options to provide learners a comprehensive overview of financial accounting. Beginning with an introductory-level section, it takes users through reading, preparing, and analyzing different financial statements, covering topics like the time value of money, assets, and equity. The practical visual elements ensure learners understand how to approach financial accounting in a step-by-step, effective way. So, it’s the perfect option for CPAs looking to brush up on their pragmatic knowledge of financial statements. Includes: Introduction to Financial Statements, How to Prepare Financial Statements, How to Read and Analyze Financial Statements, Time Value of Money: Concepts and Applications, Classification, Debt and Equity, Current Assets and Asset Valuation, Equity Investments and Long-Lived Assets, How Financial Statements are Manipulated and Ethics and Earnings Management. Course Type: Video. Worth 29 Technical CPE Credits (CPA/NASBA).