CE/CPE Course Information

Overview of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board

CPE Credits: 2
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Lesson Version: 17-1
Publication/Revision Date: July 10, 2018
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

After completing this course, you will be able to
  • Select the reasons for passage of the Sarbanes-Oxley Act
  • Recognize the key elements of the Sarbanes-Oxley Act as they relate to auditors
  • Identify the requirements established by the PCAOB
  • Determine the most common problems discovered in PCAOB inspections
Course Topics
  1. Nature of the Sarbanes-Oxley Act (SOX)
  2. Nature of the Public Company Accounting Oversight Board (PCAOB)
  3. Registration under the PCAOB
  4. PCAOB Oversight of the Profession
  5. PCAOB Auditing, Ethics, and Quality Control Standards
  6. PCAOB Inspections
  7. Integrated Audit of Internal Controls

This self-study course consists of an Audiovisual presentation or a 10-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 10 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).