This FREE SAMPLE KLplus course is intended to provide a preview of what you'll receive when you sign up for a full KLplus membership. If you'd like to upgrade your account, please visit your My Account area and click the Upgrade link.

This sample course is not eligible for CPE credit. If you have a paid KLplus subscription, please click here to take the CPE-eligible version of this course.

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 (0 CPE)

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None

Course Review Date: 9/13/2023