The Sarbanes-Oxley Act and Corporate GovernanceCode: 22-SOX

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Course Details

134 pages

Course description and objectives: 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 tarnishedwhen businesses such as Nokia, Lucent Technologies, energy, and internet-related businesses conducted questionable practices.  

This course examines developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to currentsweeping 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. 

    Presentation Method:  QAS Self-Study


    Category: Auditing


    CPE credit:  6 Hours

    Program Level:  Update

    Prerequisites:  None

    Advance Preparation:  None

    Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase


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Good foundation for SOX practitioners
The course provides a very good foundation for professionals needing to familiarize with SOX essentials. It provides good definitions that are key to SOX.
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