SEC Reporting Requirements, Part 2
This course will be an overview of:
- The auditor’s role in the process of SEC reporting.
- The statutory sources of the auditor’s obligations in the SEC reporting process including the Securities Act of 1933, the Securities Exchange Act of 1934 and the Sarbanes-Oxley Act of 2002.
- The PCAOB’s role with respect to auditors and accounting standards.