Course Detail(E061v : Accounting Ethics: Understanding & Detecting Creative Accounting Practices (Live Webinar))

UTAP Funding

E061v : Accounting Ethics: Understanding & Detecting Creative Accounting Practices (Live Webinar)

14.00 CPE Hours (Category 2)
Live Webinar

This session is delivered via live webinar (zoom platform).

Programme Objective

This course will discuss the environmental factors, situations and motivations behind Creative Accounting to help you gauge the believability and reliability of financial reports. The common Accounting Cycles which are prone to Creative Accounting, as well as real-life case studies will also be highlighted for discussion.
 

Programme Outline

  • What is creative accounting?
  • Reasons for using creative accounting
  • Relationship between creative accounting and fraud
  • Situations where creative accounting is more likely
  • Types of creative accounting
  • Environmental factors influencing creative accounting
  • Earnings management and red flags
  • Five accounting cycles that are prone to creative accounting
  • Sales and accounts receivable
  • Expense and accounts payable
  • Human resource and payroll
  • Capital expenditure
  • Off balance sheet
  • Concealing creative accounting
  • Usefulness and limitation of financial statements analysis in detecting creative accounting

Case studies:

  • Xerox
  • Enron
  • Tyco
  • WorldCom 


Pre-requisites
Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking

Training Methodology
Lecture style, with Exercises/Case Studies

Closing Date for Registration
1 week before programme or until full enrolment

Intended For

An Intermediate level programme intended for both Practising and Non-Practising Accountants and Auditors. Those who may have the chance to come across fraudulent reporting in their work are welcome to attend.

Competency Mapping

Category 2 = 14.00 Hours

Schedule & Fees

Date & Time

16 Jun 2025 (9:00 AM - 5:00 PM)
17 Jun 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)

For Members: $ 587.51
For Non-Members: $ 699.78

Programme Facilitator(s)

Daniel Chee

Venue

Live Webinar in or outside of
Singapore

Date & Time

16 Oct 2025 (9:00 AM - 5:00 PM)
17 Oct 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)

For Members: $ 705.23
For Non-Members: $ 839.30

Programme Facilitator(s)

Daniel Chee

Venue

Live Webinar in or outside of
Singapore

Testimonial

Funding

1] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.
 
To find out more on the UTAP funding and support validity period please click here.
 
Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008

Programme Facilitator(s)


Chee Hay Kheong, Daniel
FCA (Singapore)

 

Daniel is a Fellow Chartered Accountant of Singapore. He holds an Honours degree in Accountancy from the National University of Singapore and was a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia.

Daniel has served as an adjunct Associate Professor in the department of accounting at the National University of Singapore (NUS), teaching the Audit and Assurance and Advanced Audit and Assurance modules. After NUS, he served as an Adjunct Professor in the accounting department of the Singapore University of Social Sciences (SUSS), teaching the Audit and Assurance module.

Daniel also provided professional training to members of the Institute of Singapore Chartered Accountants (ISCA), the Singapore Institute of Directors (SID), public accounting firms and training providers.

Daniel was formerly a committee member of both the IT Committee and the Examination Committee of ISCA, and was also a committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).
 

This session is delivered via live webinar (zoom platform).

Programme Objective

This course will discuss the environmental factors, situations and motivations behind Creative Accounting to help you gauge the believability and reliability of financial reports. The common Accounting Cycles which are prone to Creative Accounting, as well as real-life case studies will also be highlighted for discussion.
 

Programme Outline

  • What is creative accounting?
  • Reasons for using creative accounting
  • Relationship between creative accounting and fraud
  • Situations where creative accounting is more likely
  • Types of creative accounting
  • Environmental factors influencing creative accounting
  • Earnings management and red flags
  • Five accounting cycles that are prone to creative accounting
  • Sales and accounts receivable
  • Expense and accounts payable
  • Human resource and payroll
  • Capital expenditure
  • Off balance sheet
  • Concealing creative accounting
  • Usefulness and limitation of financial statements analysis in detecting creative accounting

Case studies:

  • Xerox
  • Enron
  • Tyco
  • WorldCom 


Pre-requisites
Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking

Training Methodology
Lecture style, with Exercises/Case Studies

Closing Date for Registration
1 week before programme or until full enrolment

Intended For

An Intermediate level programme intended for both Practising and Non-Practising Accountants and Auditors. Those who may have the chance to come across fraudulent reporting in their work are welcome to attend.

Competency Mapping

Category 2 = 14.00 Hours

Programme Facilitator(s)

Chee Hay Kheong, Daniel
FCA (Singapore)

 

Daniel is a Fellow Chartered Accountant of Singapore. He holds an Honours degree in Accountancy from the National University of Singapore and was a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia.

Daniel has served as an adjunct Associate Professor in the department of accounting at the National University of Singapore (NUS), teaching the Audit and Assurance and Advanced Audit and Assurance modules. After NUS, he served as an Adjunct Professor in the accounting department of the Singapore University of Social Sciences (SUSS), teaching the Audit and Assurance module.

Daniel also provided professional training to members of the Institute of Singapore Chartered Accountants (ISCA), the Singapore Institute of Directors (SID), public accounting firms and training providers.

Daniel was formerly a committee member of both the IT Committee and the Examination Committee of ISCA, and was also a committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).
 


Upcoming Schedule

Date & Time

16 Jun 2025 (9:00 AM - 5:00 PM)
17 Jun 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 587.51
For Non-Members: $ 699.78


Programme Facilitator(s)

Daniel Chee

Venue

Live Webinar in or outside of
Singapore