This is a basic-level course that provides an overview of Sections 302 and 906 and describes disclosure controls procedures. It also explains the difference between disclosure controls and internal controls. This course will help you explain to clients the specific steps company officers should take immediately and over the long term, as well as what they must do before they certify.
This course is only compatible with Internet Explorer. You may experience issues when taking this course in another browser.
Upon completion of this course, the learner will be able to:
Estimated Course Duration:
- Identify what executives are certifying under Section 302
- Differentiate disclosure controls and procedures from internal controls
- Identify specific steps company officers should take
- Distinguish Section 302 requirements from those of other sections of the Sarbanes-Oxley Act
- Identify key requirements of Section 302
58 minutes (1 CPE)
Field of Study:
Download the Course Description
Complaint Resolution Policy/Refund Policy:
For more information regarding refund, complaint and program cancellation policies, please contact our offices at (866) 923-8513 or if outside the U.S., please call +1 (925) 598-7771. You may also email us at email@example.com
CONTINUING PROFESSIONAL EDUCATION CREDITS
Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org