CPE Session 4: Saturday, August 5, 1:00 PM – 4:00 PM
What You and Your Students Need to Know about Sections 302 and 404
of the Sarbanes-Oxley Act
Description/Objectives:
Sections 302 and 404 of Sarbanes-Oxley Act of 2002 have significant implications for the classroom. In this workshop you will be exposed to key issues that are relevant to undergraduate and graduate. These issues include: (1) the requirements of SOX 302 and 404; (2) the three dimensions (objectives, components, and levels) of internal control per COSO; (3) the steps that management would take in complying with SOX 302 and 404; (4) the requirements of an integrated audit per Auditing Standard No. 2 of the PCAOB. Participants will be involved in hands-on activities during the workshop, and will leave the workshop with a list of potential teaching resources; and (5) Section 404 reporting updates.
Presenters:
Galen Sevcik, Georgia State University; Audrey Gramling, Kennesaw State University.
* Denotes special requirements or prerequisite
|
