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  Home > Course Details

Course Details - Go to Course Contents

   QAS   Registry
Title :

Spreadsheet Controls Under Sarbanes-Oxley Section 404

Author :

Joseph P Helstrom, CPA

Status :


CPE Credits :


IRS Credits :


Price :


Passing Score :


Primary Subject-Field Of Study :

Auditing - Accounting and Auditing

Description :

Spreadsheets have become pervasive in most companies and have many uses. Those that are used in the financial reporting process are of most concern to the assessment of the effectiveness of internal controls over financial reporting mandated by Sarbanes-Oxley. This course discusses how to evaluate spreadsheets under the rules of Section 404 and Auditing Standard No. 5 as well as what specific compensating spreadsheet controls are supported by Excel 2007 and Excel 2010. This course has been written for 2007. Steps that differ in Excel 2010 have been noted in gray shadow boxes.

Usage Rank :


Release :


Version :


Prerequisites :

Excel 2007/ Excel 2010 is needed.

Experience Level :


Additional Contents :

Complete, no additional material needed

Advance Preparation :

Should have familiarity with formulas and functions

Delivery Method :


Intended Participants :

Anyone needing Continuing Professional Education (CPE)

Approved Audience :

NASBA QAS - NASBA Registry -  - 

Revision Date :


NASBA Course Declaration :

Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.

Comments :

CPE, online, self-study, self study, CPA, CPAs, continuing professional education, continuing education, accounting, spreadsheets, sox, sarbanes oxley, internal controls

Learning Objectives :

Course Learning Objectives

The objectives of this course are:
    1. To be familiar with the purpose Sarbanes-Oxley Act and have an overall understanding of Section 404 of the Act
    2. To be familiar with the Public Accounting Oversight Board and have an overall understanding of Auditing Standard No. 5
    3. To understand how spreadsheets should be evaluated under the rules of Section 404 and Auditing Standard No. 5
    4. To become familiar with the use of specific compensating spreadsheet controls supported by Microsoft Excel.

Course Contents - Go to Details

Chapter 1 - Spreadsheet Controls under Sarbanes-Oxley Section 404


Public Company Accounting Oversight Board

Section 404

Auditing Standard No. 5

Specific Procedures Related to Spreadsheets   


            Data Validation

            Cell Protection

            Workbook Protection


            Formula Audit Features

            Inspect Document





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