SEC Reporting Requirements, Part 3


This course will be an overview of:

  • The various roles inherent in corporate governance.
  • Various concepts related to the auditor's role in SEC reporting, including but not limited to: (i) consents; (ii) comfort letters; (iii) annual management certifications; (iv) quarterly management certifications; (v) integrated audits; (vi) auditor independence; (vii) Regulation S-K; (viii) disclosures for smaller reporting companies; and (ix) non-GAAP reporting.
  • More complex SEC reporting rules in Regulation S-X.
  • The information contained in Regulation A+
  • The methods of research available and sources of guidance issued by the SEC