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This basic-level course provides a summary of the Sarbanes-Oxley Act and provides an overview of key sections. The course explains the role of the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) that was created by the Act to oversee auditors.
Learning Objectives:
Upon completion of this course, the learner will be able to:
- Identify high-level requirements of key sections (302, 404, 409 and 906) of the Sarbanes-Oxley Act (SOX)
- Identify the role of the Securities and Exchange Commission (SEC)
- Identify the role of the Public Company Accounting Oversight Board (PCAOB)
Estimated Course Duration: 62 minutes (0 CPE)
Delivery Method: Online Self-Study
Field of Study: Auditing
Program Level: Basic
Advance Preparation/Prerequisites: None