This basic-level training provides an overview of Section 404 of the Sarbanes-Oxley Act of 2002. The course explains the requirements and effective dates, defines internal control over financial reporting, and identifies which companies must comply and when.

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Learning Objectives:

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

• Identify the requirements and key guidelines of Section 404
• Identify the definition and characteristics of internal control over financial reporting
• Identify who should be involved in complying with Section 404
• Identify steps in an approach to complying with Section 404

Estimated Course Duration: 40 minutes (0.5 CPE)

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None

Course Review Date: 9/13/2023

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.