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Course Description
An Accountant's Guide to the Sarbanes-Oxley Act
Accounting & Auditing
(8
credits)
$109.95
This course focuses on the key aspects of the Sarbanes-Oxley Act that most affect accountants. Specific emphasis is provided on new guidelines governing auditor independence, requirements for corporate audit committees, and requirements that corporate executives implement and certify the existence of internal controls.
The course also looks at the newly created Public Company Accounting Oversight Board, one of the by-products of the Act, and its duties and responsibilities for regulating the accounting profession. Other topics include requirements for the use of non-GAAP financial information and reporting requirements for off-balance sheet transactions.
Major
Subjects:
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Introduction and History
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Overview of the Sarbanes-Oxley Act
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Public Company Accounting Oversight Board
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Internal Controls and Reporting
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Use of Non-GAAP Financial Information
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Audit Committee Standards
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Auditor Independence
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Record Retention Requirements
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Special Disclosure Requirements
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Off-Balance Sheet Arrangements
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Miscellaneous Provisions
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| Contributing
Author: |
Renee C. Nash
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| Course Level: |
Basic |
| Prerequisite: |
None |
| ProductCode: |
07AGSO |
| Format: |
NASBA QAS/Registry self-study |
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For licensing information, click on the Licensing Information
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