About this course
Financial statements, Schedule III and Board report: Judgment and oversight. For Partners; finance directors; audit committee and independent directors. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Material omission review memo. Prerequisite: CA13-08-I01. Original fictional cases explain the Companies Act and applicable governance controls. 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. Challenge significant judgments and disclosure gaps
- Challenge significant judgments and disclosure gaps
- Challenge significant judgments and disclosure gaps — video
- Topic 1 knowledge check
- Decision Mission: Challenge significant judgments and disclosure gaps
2. Assess restatement or revision routes under the Act
- Assess restatement or revision routes under the Act
- Assess restatement or revision routes under the Act — video
- Topic 2 knowledge check
- Case Quest: Assess restatement or revision routes under the Act
3. Investigate control failures in close and consolidation
- Investigate control failures in close and consolidation
- Investigate control failures in close and consolidation — video
- Topic 3 knowledge check
- Impact Simulator: Profit adjustment bridge
4. Review XBRL and public-file consistency
- Review XBRL and public-file consistency
- Review XBRL and public-file consistency — video
- Topic 4 knowledge check
- Practice Lab: Review XBRL and public-file consistency
5. Coordinate audit committee response to misstatements
- Coordinate audit committee response to misstatements
- Coordinate audit committee response to misstatements — video
- Topic 5 knowledge check
- Roleplay Studio: brief the decision-maker
6. Design a signed-off statutory reporting control pack
- Design a signed-off statutory reporting control pack
- Design a signed-off statutory reporting control pack — video
- Topic 6 knowledge check
7. Case: Challenge a material disclosure omission and proposed revision
- Case: Challenge a material disclosure omission and proposed revision
- Case: Challenge a material disclosure omission and proposed revision — video
- Topic 7 knowledge check
Final assessment
- Final assessment