This basic-level training provides an overview of Section 404 of the Sarbanes-Oxley Act of 2002. The course explains the requirements and effective dates, defines internal control over financial reporting, identifies which companies must comply and when they must comply.
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Upon completion of this course, the learner will be able to:
Estimated Course Duration:
- Identify the requirements and key guidelines of Section 404
- Identify the definition and characteristics of internal control over financial reporting
- Identify who should be involved in complying with Section 404
- Identify steps in an approach to complying with Section 404
40 minutes (0.5 CPE)
Field of Study:
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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