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DET520 – The Sarbanes-Oxley Act and Corporate Governance

Course and Test $ 90.00
Course and Test PDF $ 70.00
Additional Hard Copy Test $ 15.00
Additional Online Test $ 15.00

 

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SKU: DET520. Category: .

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CPE Credit Hours: 5

Field of Study: Accounting

 

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.

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This is a QAS self-study CPE course. Final Exam Minimum Grade: 70%
Program level: Basic | Prerequisites: None | Advanced Preparation: None Required
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase