Total Time: 3 hour(s)

Summary: 
The Sarbanes-Oxley Act has been called the single most important piece of legislation affecting corporate governance, financial disclosure, and the practice of public accounting since the U.S. securities laws of the early 1930s. This course will provide the learner with an overview of the Act, including changes in listing requirements and penalties for noncompliance that have resulted from it.

Ojectives: 
After completing this course, students will be able to:
Identify the makeup of committees defined by the Act
Understand penalties for violations of the Act
Define codes of ethics
Explain what requirements must be fulfilled to ensure independence

Topics: 
Board of directors
Other board committees
Audit committee requirements
NYSE and Nasdaq requirements
Codes of conduct and ethics
Standards for directors or officers
Auditor independence
Oversight of auditors
Oversight board and regulation
Attorney professional responsibility
Protection, misconduct, and penalties

Technical Requirements: 
P500+ Processor, 128MB of RAM; Windows 2000, 2003, XP, Minimum screen resolution 800x600, Internet Explorer 5.5 or higher; Windows Media Player 9.0 or higher; Flash 8.0 or higher; 56K minimum connection; broadband (256 kpbs or higher) connection recommended; Javascript, DHTML and cookies enabled; Sound card with speakers or headphones strongly recommended.