Learning Path Overview

Fraud risk continues to evolve, placing increasing pressure on accounting and auditing professionals to stay current on ethical responsibilities, professional standards, and emerging threat trends. This learning path brings together three complementary courses designed to strengthen your ability to identify, assess, and respond to fraud risks while complying with professional and ethical standards.

Through a progression from foundational responsibilities to current fraud trends and practical updates, learners will gain a well-rounded understanding of fraud prevention, detection, and reporting expectations in today’s regulatory environment.

This learning path is ideal for CPAs and accounting professionals seeking to refresh core fraud knowledge, understand the implications of AU-C Section 240 and NOCLAR requirements, and stay informed on the latest fraud schemes and risks impacting organizations.

Courses Included in This Learning Path

• 2025 Fraud Review
• 2026 Fraud Update
• A Review of AU-C Section 240 and the NOCLAR Rules
• Accounting Fraud and Embezzlement: Case Studies from the Trenches

Learning Outcomes

• Upon completion of this learning path, participants will be able to:

  • Apply professional standards related to fraud and noncompliance
  • Recognize and assess fraud risks more effectively
  • Respond appropriately to suspected fraud or illegal acts
  • Stay current on emerging fraud trends and regulatory expectations
   

Strengthen your fraud knowledge, enhance professional judgment, and stay ahead of evolving risks with this comprehensive fraud-focused learning path on CCH® CPELink.