Sarbanes-Oxley Act
The Sarbanes-Oxley Act of 2002 will have a long lasting impact on the governance and financial accountability of publicly held companies. This series will provide the learner with an overview of the Act. Learners will master guidelines for making company policies, procedures, systems, and controls Sarbanes-Oxley compliant. Learners will also examine management certification responsibilities and noncompliance penalties under the Act.
This series is for corporate finance and governance managers or for anyone who wants to learn more about the changes in rules and requirements that have resulted from the Sarbanes-Oxley Act. This online course contains 2 lessons and should take approximately 6 hours to complete.
Overview, Disclosures, and Reporting
The Sarbanes-Oxley Act has been called the single most important piece of legislation affecting corporate governance, financial disclosure, and the practice of public accounting since the US securities laws of the early 1930s This course will provide the learner with an overview of the Act, including changes in disclosure and reporting requirements that have resulted from it and teaches you how to describe the enhanced disclosure requirements, describe the documentation needed for disclosure procedures, describe the process of designing, maintaining, and evaluating disclosure controls and procedures, describe the objectives and requirements of internal control over financial reporting, describe the requirements for disclosing off-balance sheet transactions, and describe the proposed disclosure requirements for critical accounting estimates and changes to existing accounting policies.
Standards, Regulations, and Penalties
The Sarbanes-Oxley Act has been called the single most important piece of legislation affecting corporate governance, financial disclosure, and the practice of public accounting since the US securities laws of the early 1930s This course will provide the learner with an overview of the Act, including changes in listing requirements and penalties for noncompliance that have resulted from it and teaches you how to identify the makeup of committees defined by the Act, understand penalties for violations of the Act, define codes of ethics, and explain what requirements must be fulfilled to ensure independence.