SEC Reporting

The Sarbanes-Oxley Act and Corporate Governance

Course Overview
In past years we have witnessed a number of high-profile corporate scandals: Enron, Tyco International, HealthSouth, Global Crossing, and WorldCom. While these are the most glaring, there are many more companies whose shareholders and employees have suffered as stock prices fell, such as Nokia, Lucent Technologies, and many internet-related businesses. The course examines developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to current sweeping accounting guidelines, proposals, and legislation - most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act - especially Section 402, Internal Control over Financial Reporting and Sections 302 and 906, Management Certifications - are discussed. The general issues on corporate governance and corporate social responsibility (CSR) are also covered.

Learning Objectives:

After completing this course, the course participant should be able to:

  • Recognize the sources of accounting irregularities, including the Enron scandal and Special Purpose Entities (SPEs).
  • Recognize different rules and regulations put out by the NYSE, and the SEC.
  • Identify key elements of corporate governance and which software and technologies can be helpful in implementing the SOX Act.
  • Identify attributes of good governance, social responsibility and other ethical standards.

  • Speaker / Author:

    Steve Spafford is a CPA with DeltaCPE LLC, a national CPE provider.

    Price (USD)

    Standard: $74.85


    Course Code : 99DEL32

    Length : 2hr 30min
    Course Level : Overview
    Course Type : Self-Study
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Accounting

    Theme : SEC Reporting

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