The CPA profession has celebrated more than a century of service to the business and investing community. Throughout that century, the accounting profession, for the most part, has been allowed to operate in a self-regulated environment. A significant part of that self-regulation is that the accounting profession is responsible for establishing the accounting standards by which financial statements are to be prepared, and also the auditing and other attest standards that auditors are to follow in providing assurance on those financial statements. This course will focus on misappropriations of cash and assets.