SEC Reporting

The Sarbanes-Oxley Act and Corporate Governance - Part 2 v3.0

A corporate scandal involves alleged or actual unethical behavior by people acting within or on behalf of a corporation. Since the turn of the century, the U.S. has seen some large corporate collapses and scandals due to shoddy and deceptive accounting practices. Many companies, shareholders and employees suffered as stock prices fell and reputations were tarnished when businesses such as Nokia, Lucent Technologies, energy, and internet-related businesses conducted questionable practices.

The Sarbanes-Oxley Act and Corporate Governance - Part 1 (Updated), along with The Sarbanes-Oxley Act and Corporate Governance - Part 2 (Updated), 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 404, 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), including stock option expensing, are also covered. The illegal practice of stock option backdating is described as well.

"Important: This course was previously titled as "The Sarbanes-Oxley Act and Corporate Governance - Part 2 (Updated)" Please be aware that the content or course code has not changed."

Learning Objectives:

  • Identify key elements of corporate governance.
  • Identify attributes of good governance, social responsibility, and other ethical standards.
  • Recognize the major features of the Sarbanes-Oxley (SOX) Act of 2002 Corporate Responsibility Law.


  • Prerequisites/Advanced Preparation:

    None.


    Speaker / Author:

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

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    Price (USD)

    Standard: $49.90

    Details

    Course Code : 99DEL46-v2

    Release Date : 01/26/2022
    Expire Date : 01/31/2024
    Credits :
    CPE 2.00
    QAS 2.00

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

    Theme : SEC Reporting

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