Description
This course will be an overview of:
- The various roles inherent in corporate governance.
- Various concepts related to the auditors role in SEC reporting, including but not limited to: (i) consents; (ii) comfort letters; (iii) annual management certifications; (iv) quarterly management
- certifications; (v) integrated audits; (vi) auditor independence; (vii) Regulation S-K; (viii) disclosures for smaller reporting companies; and (ix) non-US GAAP reporting.
- More complex SEC reporting rules in Regulation S-X.
- The information contained in Regulation A+.
- The methods of research available and sources of guidance issued by the SEC.
After completing this course, the learner should be able to:
- Compare the various roles inherent in corporate governance;
- Recognize various concepts related to the auditors role in SEC reporting, including but not limited to: (i) consents; (ii) comfort letters; (iii) annual management certifications; (iv) quarterly management
- certifications; (v) integrated audits; (vi) auditor independence; (vii) Regulation S-K; (viii) disclosures for smaller reporting companies and (ix) non-US GAAP reporting;
- Identify and apply more complex SEC reporting rules in Regulation S-X;
- Identify the application of Regulation A and A+ to the issuance of securities;
- Identify the methods of research available, and sources of guidance (such as Staff Accounting Bulletins and Financial Reporting Releases) issued by the SEC.
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