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Auditing Issues: The Sarbanes-Oxley Act: Opportunities for the Profession
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Author: Perry M. Henderson, CPA, MPA
Description:
The Sarbanes-Oxley (SOX) Act of 2002 creates opportunities for CPAs, auditors, actuaries, and others. This course is directed primarily to CPA firms who wish to provide non-audit SOX services to SEC issuer companies, or "SOX-like" services to non-issuers. It provides a broad overview of four key sections of the Act that create these opportunities, and focuses attention on Section 404, which creates the need for new compliance-assistance and value-added services.
Topics covered include:
- Section 201 -- Prohibited Activities
- Section 301 -- Audit Committees
- Section 302 -- Corporate Responsibility for Financial Reports
- Section 404 -- Management Assessment of Internal Control
Marketing considerations
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Course Details:
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Price: $24.00
Field of Study: Auditing
Prerequisites: None
Level: Overview
Advanced Preparation: None
Course was last updated on: 05/11/06
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
2.0 CPE |
| QAS |
2.0 CPE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
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