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2015 ACPEN Signature Series

ACPEN Signature courses are the flagship CPE events of ACPEN, and the top of the line in CPE programing. 

Signature courses, begin in May each year, continue monthly throughout the year, and are replayed for live credit several times, including in December and January. 

Each showcases important and timely CPE topics, using enhanced production techniques, and are delivered by panels of national experts, practitioners, and representatives of regulatory and standard setting bodies.

To see what courses are included in this year, please click on the ACPEN Signature category below. 

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Accounting Scams and Scandals: 2012 "Red Flags" Update


  • Length: 2 Hours
  • Description:

    As our profession, and society, is continually being rocked by accounting scams and scandals, we need to be informed and alert. This popular webcast takes a direct and in-depth look at four recent court cases involving accusations that accountants missed or overlooked obvious "red flags." Questions about due diligence, professional competence, planning and supervision, and the gathering of sufficient data inevitably arise in these situations. This webcast examines recent "real life" cases and controversies that have highlighted three overlapping domains: accountants' due diligence, accounting ethics, and accountants' professional liability.

    Major Topics:
    •    Four recent "real life" accounting scandals involving missed "red flags" are studied from the ground up. Emphasis is on those recent cases that have been resolved to some extent, so that participants are considering facts and not merely rumors or allegations.
    •    The analysis and discussion of each case emphasizes both the accounting and professional ethics aspects.
    •    Course materials - provided online - include court opinions and other pertinent resources pertaining to both the accounting and the ethical issues. The links to the online "handouts" that will be discussed during the webcast are available a few days ahead of time at www.spaldingcpe.com.

    Just like a live seminar, you attend a webcast at a scheduled time, only you do it from a web page on your computer. Webcasts include video and audio of the speakers, slides, and handout materials — all on your computer!

Basic Course Information

  • CPE Credits: 2
  • Program Level (Basic, Update, Intermediate, Advanced, Overview): Update
  • Designed For: Professional accountants whose tasks include
  • Producer: Michigan Association of CPAs
  • Field of Study 1: Accounting & Auditing (1 hours)
  • Field of Study 2: Ethics (1 hours)

Learning Objectives

  • Learning Objectives: *Join with other colleagues in an in-depth look at recent accounting cases and controversies. Identify the key accounting and ethical issues involved, and observe the interaction between human nature, on the one hand, and accounting and ethical principles, on the other. Emphasis is on

Major Subjects


  • Course Developer: Michigan Association of CPAs
  • Faculty and Production Information
    • Albert D. Spalding, JD, CPA/CFF, PLC, Attorney
    • Albert Spalding is an attorney-CPA, and holds the Certified in Financial Forensics (CFF) designation from the AICPA.  Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University School of Business Administration, where he teaches business law, tax, forensic and fiduciary accounting, and professional ethics in the MS in Accounting and MS in Taxation programs. Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. He holds graduate degrees in accounting, law, psychology and philosophy, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His SpaldingCPE seminars and webinars on accounting, tax, and professional ethics are widely received around the State of Michigan as well as nationally.

Course Materials

  • Course Materials
    • SpaldingCPE - ASSL Red Flgs 2012 Update (0)

Additional Information

  • Course Registration Requirements: Online Registration
  • Refund/Cancellation Policy: Please contact the ACPEN help desk - 1-800-747-1719 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
  • Complaint Resolution Policy: Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
  • Official Registry Statement: Business Professionals' Network, 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org
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