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SEC reporting requirements (Series)


Overview of the SEC’s role in information reporting requirements of public companies and the purpose, requirements and deadlines of required filings. – Outline of auditor’s role in the process of SEC reporting; statutory sources of the auditor’s 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; and the PCAOB’s role with respect to auditors and accounting standards. – Review of the various roles inherent in corporate governance, various concepts related to the auditor’s role in SEC reporting, the complex SEC reporting rules in Regulation S-X, the information contained in Regulation A+, and the methods of research available and the sources of guidance issued by the SEC.

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