This is a basic-level course that provides an overview of Sections 302 and 906 and describes disclosure controls procedures. It also explains the difference between disclosure controls and internal controls. This course will help you explain to clients the specific steps company officers should take immediately and over the long term, as well as what they must do before they certify.

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Learning Objectives:

Upon completion of this course, you will be able to:

• Identify what executives are certifying under Section 302
• Differentiate disclosure controls and procedures from internal controls
• Identify specific steps company officers should take
• Distinguish Section 302 requirements from those of other sections of the Sarbanes-Oxley Act
• Identify key requirements of Section 302

Estimated Course Duration: 58 minutes (1 CPE)

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None

Course Review Date: 1/9/2023

Complaint Resolution Policy/Refund Policy:

For more information regarding refund, complaint and program cancellation policies, please email us at [email protected].

CONTINUING PROFESSIONAL EDUCATION CREDITS

Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: nasbaregistry.org.