Financial Reporting

Understanding Financial Statements Analysis

Audit Opinions, Integrated Reporting, King 3 Code, and the Six-Step Analysis Framework

2 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning

About This Course

Course Information

The learning outcomes from this CPD management skills course include: How to analyses financial statements Understanding analysis techniques

Certificate on Completion

This course is made up of videos, questions and additional reading materials, and accounts for 2 units of CPD. One unit is the equivalent of one hour of learning.

Course Sections

This course is made up of the following sections:

  • Analysis of Financial Statements (video)
  • Analysis of Financial Statements (quiz)
  • Analysis Techniques (video)
  • Analysis Techniques (quiz)

What You Will Learn

  • Describe the objective of an audit and distinguish between qualified, unqualified, adverse, and disclaimer opinions
  • Explain the purpose and components of effective internal controls, including the impact of the Sarbanes-Oxley Act
  • Identify the seven principles of integrated reporting under the King 3 Code
  • Apply the six-step financial analysis framework: articulate, collect, process, analyse, develop, and follow up
  • Recognise the role of interim reports and supplementary disclosures as information sources for analysts
  • Evaluate how corporate governance standards shape the reliability of financial information

Who This Course Is For

  • Finance professionals new to financial statement analysis who want a structured approach
  • Accountants seeking to understand how audit reports and internal controls affect analysis
  • Analysts who work with integrated reports or need to apply a systematic analysis framework

Prerequisites

  • Familiarity with the three primary financial statements (income statement, balance sheet, cashflow statement)
  • No prior experience with financial analysis techniques is needed

Frequently Asked Questions

Course Details

CPD Credits2
CertificateYes

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Understanding Financial Statements Analysis | CPD | Learnsignal