About this course
Errors, restatement and board communication. For CA partners; CFOs; finance directors; independent directors; audit committee members. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Error assessment and communication pack. Prerequisite: JQ-CLS-I01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.
Who this is for
Learners interested in this course
What you will learn
Course outline
1. Error discovery and factual chronology
- Error discovery and factual chronology
- Error discovery and factual chronology — video
- Topic 1 knowledge check
- Decision Mission: Error discovery and factual chronology
2. Prior-period versus current-period analysis
- Prior-period versus current-period analysis
- Prior-period versus current-period analysis — video
- Topic 2 knowledge check
- Case Quest: Prior-period versus current-period analysis
3. Materiality and affected statements
- Materiality and affected statements
- Materiality and affected statements — video
- Topic 3 knowledge check
- Impact Simulator: classification-error sensitivity
4. Auditor, regulator and lender interface
- Auditor, regulator and lender interface
- Auditor, regulator and lender interface — video
- Topic 4 knowledge check
5. Disclosure and correction plan
- Disclosure and correction plan
- Disclosure and correction plan — video
- Topic 5 knowledge check
- Roleplay Studio: explain the real board impact
6. Root-cause and control remediation
- Root-cause and control remediation
- Root-cause and control remediation — video
- Topic 6 knowledge check
7. Case: Respond to a material prior-period classification error
- Case: Respond to a material prior-period classification error
- Case: Respond to a material prior-period classification error — video
- Topic 7 knowledge check
- Practice Lab: assemble an error-response pack
Final assessment
- Final assessment