Catalogue

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.