This basic-level course provides a summary of the Sarbanes-Oxley Act and provides an overview of key sections. The course explains the role of the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) that was created by the Act to oversee auditors.

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Learning Objectives:

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

• Identify high-level requirements of key sections (302, 404, 409 and 906) of the Sarbanes-Oxley Act (SOX)
• Identify the role of the Securities and Exchange Commission (SEC)
• Identify the role of the Public Company Accounting Oversight Board (PCAOB)

Estimated Course Duration: 62 minutes (1.2 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.