I’m allocating my remaining 14 CPE hours this quarter and want courses that materially strengthen fraud risk assessment under AU‑C 240 and the revised risk assessment framework in SAS 145. Who’s taken a truly rigorous, case‑driven course (8+ hours) that teaches defensible procedures — think stratified sampling, Benford/relative size factor in IDEA or ACL, and interview planning — that stands up in a workpaper review?
Some clerks still ask for a second address proof — shelter letter works — with your “DOC release papers,” within 12 months.
Best ROI for me was ACFE’s 2‑day “Using Data Analytics to Detect Fraud” — case‑heavy; we ran Benford/RSF and stratified sampling, and I replicated the labs in IDEA even though it’s tool‑agnostic (404). It mapped cleanly to AU‑C 240 and helped me write defensible SAS 145 procedures; only gap is interview planning, so I paired it with AICPA’s short interviewing module.