Catalogue

Description

This course will be an overview of:

• The auditors role in the process of SEC reporting.
• The statutory sources of the auditors obligations in the SEC reporting process including the Securities Act of 1933, the Securities Exchange Act of 1934 and the Sarbanes-Oxley Act of 2002.
• The PCAOBs role with respect to auditors and accounting standards.

After completing this course, the learner should be able to:

• Identify the auditors role in the process of SEC reporting.
• Identify the statutory sources of the auditors obligations in the SEC reporting process including the Securities Act of 1933, the Securities Exchange Act of 1934 and the Sarbanes-Oxley Act of 2002.
• Recognize the PCAOBs role with respect to auditors and accounting standards.