FMN Accounting

FMN - 2018/July, Seg.3 - Taking a New Look at the SEC's Enforcement Powers

Course Overview
On the one hand, the Securities and Exchange Commission reported that, after several years of increases, it brought fewer enforcement actions last year. On the other hand, the SEC unanimously approved the PCAOB’s standard for a new auditor’s report, including the controversial communication of so-called “critical audit matters.” Charles Hecht, a partner of Wolf Haldenstein LLP, briefs us on the landscape for a wide variety of securities enforcement issues, from corporate disclosures to whistleblower protection.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize the core principles of SEC enforcement activity;
  • Identify the steps a company should take if they discover a cyber attack;
  • Recognize the implications of Critical Audit Matters disclosure on companies and external auditors; and
  • List Mr. Hecht’s recommendations for companies and individuals as they relate to whistle-blowing.

Prerequisites/Advanced Preparation:

Work experience in financial reporting or accounting, or an introductory course in accounting.

Speaker / Author:

FMN Online
SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Price (USD)

Standard: $69.90


Course Code : FMN1262-FM

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

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