A variety of hot fraud schemes have recently emerged as the popularity of SPACs, cryptocurrency and other trends grow. This course focuses on how evolving transactions are being used to perpetrate real-life fraud.

Major Topics:

  • What are SPACs and how can they be manipulated or used for fraudulent purposes.
  • How is cryptocurrency more susceptible to fraud.
  • Current examples of fraud schemes involving hot topics.

Who Should Attend:
Anyone responsible for preparing or attesting upon financial statements.

Learning Objectives
  • Identify areas of focus by the SEC on potential fraud schemes.
  • Recognize emerging fraud scheme risks based on the current economic and operating environment.
Last updated/reviewed: March 23, 2025
1 Review (2 ratings)

Reviews

5
Anonymous Author
Very well presentated course that covers a great deal of information on SPACs, Cryptocurrency and non gaap disclosures as ways to commit fraud. The course goes into bad players and how big of a fraud was committed. Overall is pleasurable course
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Learning Objectives and Introduction1:56
  Focus on SPACs9:24
  Focus on Cryptocurrency15:44
  Focus on Cryptocurrency Cont'd14:26
  Other Potential Areas of Financial Reporting Fraud Risk10:32
CONTINUOUS PLAY
  SPACs, Crypto, and Other Hot Fraud Schemes52:02
SUPPORTING MATERIAL
  Slides: SPACs, Crypto, and Other Hot Fraud SchemesPDF
  SPACs, Crypto, and Other Hot Fraud Schemes GlossaryPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam