This course provides an overview of key SECregulations that accountants should be familiar with. This includes a discussion of the Securities Act of 1933and the Securities Exchange Act of 1934, as well as specific Regulations including Regulation S-X, Regulation S-K, and Regulation FD. This course also provides some examples of how companies may be in violation of certain of these Regulations. Finally, this course concludes with a discussion of some of the key requirements of the Sarbanes-Oxley Actwhich seeks to enhance corporate transparency, accountability, and governance practices.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify key requirements related to the Securities Act of 1933and Securities Exchange Act of 1934
Recognize specific requirements included in Regulations S-X, S-K, and FD
Distinguish between requirements included in Regulation S-Xand S-K
Recognize key requirements of the Sarbanes Oxley Act of 2002
Major Topics
Summary of Key SEC Regulations
Securities Act of 1933
Key Sections
Securities Exchange Act of 1934
Regulation S-X
Regulation S-K
Regular Fair Disclosure (FD)
Sarbanes Oxley Act
