Sarbanes-Oxley Act Series: Overview, Disclosures, and Reporting
Product Code: sarb01 Time: 3.0 hour(s) CEUs: Not Available

Summary:
The Sarbanes-Oxley Act has been called the single most important piece of legislation affecting corporate governance, financial disclosure, and the practice of public accounting since the U.S. securities laws of the early 1930s. This course will provide the learner with an overview of the Act, including changes in disclosure and reporting requirements that have resulted from it.

Objectives:

After completing this course, students will be able to:
  • Describe the enhanced disclosure requirements
  • Describe the documentation needed for disclosure procedures
  • Describe the process of designing, maintaining, and evaluating disclosure controls and procedures
  • Describe the objectives and requirements of internal control over financial reporting
  • Describe the requirements for disclosing off-balance sheet transactions
  • Describe the proposed disclosure requirements for critical accounting estimates and changes to existing accounting policies


Topics:

  • Overview
  • Management certification
  • Disclosure controls and procedures
  • Internal controls
  • Management's discussion and analysis
  • Critical policies disclosure
  • Non-GAAP financial measures
  • Real-time disclosures

Technical Requirements:
200MHz Pentium with 32MB Ram. 800 x 600 minimum screen resolution. Windows 98, NT, 2000, or XP. 56K minimum connection speed, broadband (256 kbps or greater) connection recommended. Internet Explorer 5.0 or higher required. Flash Player 7.0 or higher required. JavaScript must be enabled. Netscape, Firefox and AOL browsers not supported.

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Terms of Use:

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