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| Author : | Christopher J Demaline, CPA, CMA, CFE, MBA |
| Course Length : | Pages: 16 ||| Review Questions: 9 ||| Final Exam Questions: 9 |
| CPE Credits : | 1.5 |
| IRS Credits : | 0 |
| Price : | $13.45 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1433 |
| Description : | This course covers the U.S. Securities and Exchange Commission’s (SEC’s) role in accounting and reporting compliance, provides a presentation of the SEC enforcement process and reviews actual enforcement cases. |
| Usage Rank : | 10000 |
| Release : | 2018 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
The SEC Enforcement Division’s Focus on Auditors and Auditing
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 01-Mar-2024 |
| 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. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 1433 |
| Keywords : | Accounting, SEC, Enforcement, Accounting, Reporting, Regulation, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
2. Describe U.S. Securities and Exchange Commission investigation and enforcement process 3. Describe how the U.S. Securities and Exchange Commission and public companies disclose investigations Chapter 1 Chapter 2 Chapter 3 |
| Course Contents : | Course Learning Objectives Introduction Chapter 1 - The U.S. Securities and Exchange Commission’s Role Introduction Importance of regulatory enforcement Overview of the U.S. Securities and Exchange Commission Corporate reporting guidelines Limitations of regulatory enforcement Accounting and Auditing Enforcement Releases Chapter 1 Summary Review Questions Chapter 2 - U.S. Securities and Exchange Commission Investigations and Sanctions Introduction SEC investigation and enforcement SEC accounting enforcement process. Sanctions and firm effects Determination of the fine amount. Effect of sanctions. Chapter 2 Summary Review Questions Chapter 3 - Making the Public Aware Introduction Company Disclosure Litigation narratives. Commitments and Contingencies. Risk disclosures. SEC Releases Case 1 Case 2 Chapter 3 Summary Review Questions References Glossary |
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