CCH Learning Center

Description:
The Sarbanes-Oxley (SOX) Act of 2002 creates opportunities for CPAs, auditors, actuaries, and others. This course is directed primarily to CPA firms who wish to provide non-audit SOX services to SEC issuer companies, or "SOX-like" services to non-issuers. It provides a broad overview of four key sections of the Act that create these opportunities, and focuses attention on Section 404, which creates the need for new compliance-assistance and value-added services.

Topics covered include:

• Section 201 -- Prohibited Activities
• Section 301 -- Audit Committees
• Section 302 -- Corporate Responsibility for Financial Reports
• Section 404 -- Management Assessment of Internal Control Marketing considerations