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Course Details

The Sarbanes-Oxley Act and Corporate Governance - v06 (Course Id 1188)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 6.0
IRS Credits : 0
Price : $53.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1188

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 legislationmost notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Actespecially 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.

Usage Rank : 0
Release : 2016
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Advance Preparation : None.
Delivery Method : Self-Study.
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 14-Mar-2017
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 - NASBA Registry - 1188

Keywords : Accounting, SarbanesOxley, Act, Corporate, Governance, 2016, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

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

Course Learning Objectives

Chapter 1:   Points of Controversy

Financial Restatements

Chapter 1 Review Questions

Chapter 2:    FASB, New York Stock Exchange and SEC Rules

FASB No. 123 Accounting for Stock-Based Compensation

Stock Options Expensing

ASC 718-10-05

New York Stock Exchange and SEC Rules

Chapter 2 Review Questions

Chapter 3:    The Sarbanes-Oxley Act

The Sarbanes-Oxley Act (Corporate Responsibility Law)

SOX Section 404

SOX Section 302 and Section 906 Considerations

Chapter 3 Review Questions

Chapter 4:    Corporate Governance and Other Ethical Standards

Corporate Governance

Good Governance

Corporate Social Responsibility

Business Ethics

IMAs Standards of Ethical Conduct for Accountants and Financial Professionals

Legal Aspects of Social Responsibility

Chapter 4 Review Questions

Chapter 5:    Other Sections of the Sarbanes-Oxley Act of 2002

Chapter 5 Review Questions

Glossary of Corporate Governance Terms

Accounting Course 1188 Home: https://www.cpethink.com/qas-cpa-courses
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