This is a basic-level course that provides an overview of Sections 302 and 906, describes disclosure controls procedures and 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.
Learning Objectives:
Upon completion of this course, the learner will be able to:
- 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
Estimated Course Duration: 58 minutes (1 CPE)
Delivery Method: Online Self-Study
Field of Study: Auditing
Program Level: Basic
Advance Preparation/Prerequisites: None
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
knowledgeleader@protiviti.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.