Sarbanes-Oxley Act

Course Outline

Seat Time: 1hrs

This course will provide the learner with an introduction to and overview of the Sarbanes-Oxley Act of 2002 (SOX). The course will detail the history and purpose of the Act and will also provide insight into the types of publically held companies that SOX covers. After completing this course, the learner will understand:

• Requirements imposed by SOX that must be met by the organization.
• The specific responsibilities of independent auditors in making reports.
• How the additional sections of SOX affect the organization.

Course Topics

T1. Overview of the Act: This topic will introduce the learner to the Sarbanes-Oxley Act (SOX) by providing a history and purpose of the Act, in addition to specific details relating to the areas of SOX coverage.

T2. Overview of SOX Requirements: This topic will familiarize the learner with the various requirements of SOX that management must be aware of, including certification reports and trading restrictions.

T3. Details of SOX Responsibilities: This topic will provide a the learner with a more in-depth look at the requirements and responsibilities that SOX imposes on financial institutions.

T4. Additional SOX Sections: This topic will familiarize the learner with important sections of SOX that were not covered in previous topics, including internal control reports, audit committee expertise, and real-time disclosures.