Financial reporting fraud - sources and red flags

23 September 2019
London, Edinburgh

Member price in Scotland: £272 + VAT
Non-member price in Scotland: £320 + VAT

Please note, the ICAS member discount will be applied after checkout.

Member price in England: £530 + VAT
Non-member price in England: £624 + VAT

Please note, due to differences regarding external costs, courses outside of Scotland are priced separately.
ICAS members are eligible for a discounted price on all courses running in England & Wales

Edinburgh, 22 November 2019

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London, 23 September 2019
London, 19 December 2019

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What you will learn

At the end of this course, delegates will be able to:

  • Better understand the consequences of financial reporting fraud and their responsibilities in respect of it
  • Explain how common financial reporting frauds are perpetrated
  • Identify the common red flags which may indicate the existence of fraud

Who should attend

This course will benefit all accountants involved in the preparation and audit of financial statements, in collating and communicating information in support of those financial statements, and in the design of systems to deal with that information. It will also benefit those involved in the design, review and operation of internal controls over the systems, financial information, and financial statements.

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An overview of financial reporting fraud

  • The meaning of financial reporting fraud
  • The potential consequences of fraud
  • Examples of high profile recent frauds
  • Accountants responsibilities

Frauds and red flags

In each of the following areas the course will consider the aim of frauds, how they can be perpetrated and the red flags which may indicate their occurrence.

  • Fictitious revenues
  • Timing differences (including premature revenue recognition)
  • Improper asset valuation
  • Concealed liabilities and expenses
  • Improper disclosures

Responses to fraud

  • What to do if you suspect a fraud may have taken place
  • Closing brainstorming exercise: general lessons for the prevention of fraud


London, Edinburgh


Tel: 0330 060 3303


  • Audit and Assurance
  • England and Wales
  • Scotland
  • Training courses
  • Edinburgh
  • London and Home Counties

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