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The Trueblood Case Studies

Uncovering complex accounting and auditing issues

Trueblood cases are available to everyone as PDFs. The solutions are password protected for faculty use only. There are more than 30 topics offered. Cases are reviewed annually and are updated to reflect changes in accounting literature or the evolution of practice. Ten new cases are added to the site annually in August.


For more than 50 years, the Trueblood Seminars have served the profession by teaching new developments in auditing and accounting to select accounting educators and thought leaders from around the country. Named after Robert M. Trueblood, the Trueblood Seminars offer educators the opportunity to learn from and network with Deloitte professionals who share their experiences and institutional knowledge which professors can take back to the classroom to better prepare students for their future careers.

The Trueblood case studies prepared by Deloitte professionals are based on recent technical issues that often require significant research and judgment. The case topics highlight the “gray” areas of accounting and help prepare students for the types of questions likely to arise in professional practice. These seminars help professors enrich the accounting curriculum to reflect the necessary skills of the auditor of the future.

The Deloitte Foundation also offers case studies covering fraud related topics. Learn more about the Deloitte Foundation Forensic Accounting Case Studies

Access Trueblood case solutions

To obtain access to the case solutions, please e-mail us or mail a request on your school letterhead to:

695 East Main Street
P.O. Box 10098
Stamford, CT 06901-2150 

The nonexclusive right to reproduce material contained in these cases without explicit written permission is hereby granted to faculty in connection with classroom use, academic research, and other educational endeavors of a not-for-profit nature.  


Case 23-1: Greener Houses Corp.
Download: Case | Solution
Type: SCOPE - Cash flow statement
Subject: Determining the appropriate classification in the statement of cash flows of various transactions.
Applicable Courses: Intermediate Financial

Case 23-2: Nearly There
Download: Case | Solution
Type: Financial Instruments - Embedded Derivatives
Subject: Evaluating embedded features for bifurcation by using the guidance in ASC 815-15.
Applicable Courses: Advanced or Graduate

Case 23-3: Evaluation of Misstatements
Download: Case | Solution
Type: Audit
Subject: Assessing the nature and cause of misstatements, evaluating misstatements, and determining the potential impact of those misstatements. 
Applicable Courses: Auditing, Graduate Auditing

Case 23-4: ABC Software
Download: Case | Solution | Handout 1 | Handout 2 | Handout 3
Type: Audit - Critical Audit Matters
Subject: Determining the critical audit matters for the PCAOB audit of a software company.
Applicable Courses: Auditing, Graduate Auditing

Case 23-5: HawkHome Inc.
Download: Case Solution
Type: Share-Based Compensation
Subject: Determining the grant date of share-based payment awards under ASC 718.
Applicable Courses: Intermediate Financial; Advanced Financial; and Graduate Financial Seminar

Case 23-6: Fraud Risk Assessment
Download: Case Solution
Type: Audit
Subject: Understanding a fraud risk assessment in an audit of financial statements.
Applicable Courses: Auditing

Case 23-7: Current Expected Credit Losses — Financing Receivables
Download: Case Solution
Type: Financial Instruments - CECL
Subject: Applying the current expected credit loss model to loans at a consumer bank.
Applicable Courses: Intermediate Accounting, Graduate

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Download index of cases.

Contact usdeloittefoundation@deloitte.com for the excel files to case 19-8.

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