تفاصيل الدورة
To re-establish investor confidence, the Sarbanes-Oxley legislation made executive certifications of financial statements a permanent requirement for all publicly traded companies in the U.S. In doing so, they introduced a newly defined term "disclosure controls and procedures." This expanded the concept of Internal Controls over Financial Reporting.
SOX Section 302 became effective August 29, 2002. It stated:
"The executive certification requirement applies to companies filing quarterly/ annual reports with the SEC under Section 13(a) or 15 (d) of 1934 Exchange Act." Since the implementation date for SOX 302 was well before SOX 404, many questions surfaced regarding the adequacy of procedures established. In addition, many companies have not significantly revisited their procedures since initially establishing them.
SOX 302 certification requirements are essential to proper financial reporting. All personnel should have a strong understanding of the requirements and their obligations related to SOX 302. This course is designed to provide a deeper understanding of the requirements behind SOX 302, the meaning of the certifications required from management and an analysis of processes that should be continually re-evaluated for improvement.
تحديث بتاريخ 22 March, 2018- Finance and Cash Management for Hospitality Course Central23 USD
140 USDمدة الدورة التدريبية: Upto 2 Hours - Chief Financial Officer (CFO) Diploma City of London College of Economics299 USDمدة الدورة التدريبية: Upto 9 Months