Sarbanes-Oxley Act & Corporate Governance

Price: $57.00

CPE Credits: 6.0

Category:

Course Number: AASOXADP

Sarbanes Oxley- accounting cpe

Description:
The past years has witnessed a number of high-profile corporate scandals: Enron, Tyco International, Healthsouth, Global Crossing, and WorldCom.  While these are the most glaring, there are many more companies whose shareholders and employees have suffered as stock prices fell, such as Nokia, Lucent Technologies, and many internet-related businesses. The 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 current sweeping accounting guidelines, proposals, and legislation—most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act—especially Section 402, 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.  Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: DeltaCPE LLC

Publication: September 2015
Update: June 2018

Format: PDF
Pages: 119

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  1. Recognize the sources of accounting irregularities, including the Enron scandal and Special Purpose Entities (SPEs).
  1. Identify the controversy with expensing stock options and specific issues addressed by ASC 718 (FASB No. 123R.)
  2. Recognize different rules and regulations put out by the FASB, NYSE, and the SEC.
  3. Identify key elements of corporate governance and which software and technologies can be helpful in implementing the SOX Act.
  4. Identify attributes of good governance, social responsibility and other ethical standards.
  5. Recognize the major features of the Sarbanes-Oxley(SOX) Act of 2002 Corporate Responsibility Law.

 

Description:
The past years has witnessed a number of high-profile corporate scandals: Enron, Tyco International, Healthsouth, Global Crossing, and WorldCom.  While these are the most glaring, there are many more companies whose shareholders and employees have suffered as stock prices fell, such as Nokia, Lucent Technologies, and many internet-related businesses. The 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 current sweeping accounting guidelines, proposals, and legislation—most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act—especially Section 402, 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.  Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: DeltaCPE LLC

Publication: September 2015
Update: June 2018

Format: PDF
Pages: 119

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  1. Recognize the sources of accounting irregularities, including the Enron scandal and Special Purpose Entities (SPEs).
  1. Identify the controversy with expensing stock options and specific issues addressed by ASC 718 (FASB No. 123R.)
  2. Recognize different rules and regulations put out by the FASB, NYSE, and the SEC.
  3. Identify key elements of corporate governance and which software and technologies can be helpful in implementing the SOX Act.
  4. Identify attributes of good governance, social responsibility and other ethical standards.
  5. Recognize the major features of the Sarbanes-Oxley(SOX) Act of 2002 Corporate Responsibility Law.

 

  • Overall I was very pleased with the course. Previously I knew just enough about pivot tables to be dangerous. Now I see the power that they have and I feel much more confident using pivot tables. The course materials were very clear and well prepared. I’ll be looking at your website for future CPE hours.

    - Scott

  • Thank you for providing very informative CPEs. I have enjoyed your courses for years now. Yours is truly my go-to CPE sources.

    - Lily

  • You guys do a great job!  As a person in industry it can be really expensive to stay current and you have great options that are actually useful as well as cost effective!

    - Sue