Have you ever considered the number of rules and regulations a company must adhere to as part of its business operations? Well, it’s a lot, which is why companies have legal counsel! But if you are an auditor, are you responsible for knowing the ins and outs of these various rules and regulations? Are you, as an auditor, required to perform procedures around these rules and regulations? What if somebody at your client purposely violates these rules and regulations – what do you do then? This consideration of illegal acts CPE-eligible (0.5 CPE) eLearning course explores those questions and more!  This course, covering the consideration of illegal acts,  explores the responsibilities of an auditor relating to laws and regulations in a financial statement audit, including what to do when noncompliance (i.e., an illegal act) is discovered.  This course was developed in accordance with both PCAOB Auditing Standards and AICPA U.S. Generally Accepted Auditing Standards (U.S. GAAS) utilizing the following guidance: PCAOB Auditing Standard 2405: Illegal Acts by Clients U.S. GAAS AU-C Section 250: Consideration of Laws and Regulations in an Audit of Financial Statements Topics covered in this consideration of illegal acts course include: Consideration of compliance with laws and regulations Communicating and reporting Interested in group discounts? Contact us to learn more.