Characteristics of Effective Leadership (ASAE)

[UPDATED 2025] Ethics and intentionality aren’t easily separable, and after taking Ethical Intelligence, you’ll see why. This course focuses on the nature of ethics and how to act, respond and make decisions with intelligence and thoughtfulness. With an eye toward multiple case studies of poor judgments and unethical behavior, you will also have the chance to consider the negative impact of immoral and amoral decision-making without having to experience it first-hand. And ultimately, you will begin to understand how ethical intelligence is one of the premier factors contributing to organizational and corporate success. Course Type: Video. Worth 6 PDCs (SHRM) and 6 CEUs (HRCI General Credit).

This course tackles the question: Is it ethical to “manage” the earnings number – that is, to use legitimate discretion in the preparation of the financial statements to manage the numbers in a way that serves the interests of the manager independent of whether it serves the interest of the firm’s owners? We begin by creating an ethical framework based on the professional code of ethics. We then cover the what, why, how and when of earnings management behavior, describing and illustrating the variety of ways in which managers use their discretion in operating, investing, financing, and reporting decisions to influence the financial reports. In the vast majority of these cases, we rely on real-world examples, taken from publicly-available financial statements that received unqualified audit opinions. For the various categories of earnings management, we consider how they can be evaluated within the ethical framework we established in the beginning of the course. The result is an informed and thoughtful approach to assessing whether a given earnings management practice is consistent with professional ethics, a valuable tool whether you are an external auditor reviewing a set of statements, a preparer of the statements, or an outsider attempting to determine the usefulness of the statements. Worth 3 Technical CPE Credits (CPA/NASBA)

This course offers an in-depth view of the 2024 SEC Climate-Related Disclosure requirements, providing information and instruction on balancing costs of implementation and investors' demands for more information. It looks at the evolution of SEC climate disclosure policies, potential climate risks, scopes of emissions, and other topics to provide a thorough explanation. Course Type: eBook. Worth 4 Technical CPE Credits (CPA/NASBA).

UDPATED 2025: Appeals and Penalties offers learners more advanced Medicare information and skills they need to assist beneficiaries in the appeals process when coverage has been denied. You will learn more about the different types of Medicare appeals and the steps necessary for successfully navigating the appeals process. Course Type: Interactive. Worth 7.5. PDCs (SHRM) and 7 CEUs (HRCI General Credits).