Checkpoint Learning

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Application of COSO for Smaller Companies  

CATEGORY: Accounting & Auditing
  Online & Mobile
3 CPE Credits

The Sarbanes-Oxley Act of 2002, specifically 404, requires all publicly traded companies to assess their internal control on an annual basis. This legislation was passed in response to a critical need to restore the investing public's trust in financial reporting and management of publicly traded companies after the financial scandals of Enron and other organizations. This intermediate level course is most appropriate for the professional with detailed knowledge in this subject or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

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