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” 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. In this book, you’ll learn about the management process.Authentication failed. Unique API key is not valid for this user.
Who this course is for:
Anyone interested in finance, accounting, or related fields.
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SOX 302: Internal Controls over Financial Reporting free download