Securities and Exchange Commission Accounting Enforcement Process (Video) (Course Id 1940)

• Who is this course for?
  This course is designed for CPAs, accountants, auditors, and financial reporting professionals seeking CPE credit who want to understand the SEC’s role in accounting compliance and enforcement actions.

• What is this course about or what problem does this course solve?
  It explains the SEC’s oversight of financial reporting, details the investigation and enforcement process, and uses actual enforcement cases to demonstrate compliance risks and expectations.

• How can the knowledge from this course be used?
  Participants can use the information to strengthen financial reporting practices, prepare for potential SEC inquiries, and ensure adherence to regulatory requirements.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  Understanding the SEC enforcement process helps professionals mitigate compliance risks, avoid enforcement actions, and maintain transparency and investor confidence.

• When is this course relevant or timely?
  It is especially relevant when working with publicly traded companies, during times of increased regulatory scrutiny, or when new SEC guidance or enforcement trends emerge.

• How is a course like this consumed or used?
  Delivered as a NASBA QAS-approved self-study video, the course includes review questions and a final exam, enabling learners to complete it online at their own pace for CPE credit.

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.

Video - NASBA QAS - NASBA Registry - 1940

Course Learning Objectives

1. Recognize the U.S. Securities and Exchange Commission’s role in accounting and reporting compliance
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 - Securities and Exchange Commission Accounting Enforcement Process

Chapter 1 Review Questions