PCAOB & SEC Requirements
The PCAOB (Public Company Accounting Oversight Board) and SEC (Securities and Exchange Commission) requirements establish regulatory frameworks for the auditing of public companies, ensuring the accuracy and integrity of financial statements and disclosures. These guidelines are designed to protect investors and maintain orderly market functioning through strict compliance, oversight, and enforcement of accounting and reporting standards.
Lesson Videos
PCAOB & SEC Requirements Overview
PCAOB & SEC Requirements Objectives
Introduction to PCAOB and SEC Requirements
Overview of the Sarbanes-Oxley Act of 2002
SOX 2002 Penalties
Audit Partner Rotation
Goals of SOX 2002
Audit Committee and Financial Experts
Whistleblower Protections
Requirements of Management
Communication with Management and Those Charged with Governance
Conflict of Interest Provisions
Non-Audit Services Provided to an Audit Client
Recap of Sarbanes-Oxley Act of 2002
Independence Standards and Impairments
PCAOB and SEC Requirements
PCAOB & SEC Requirements Summary
PCAOB & SEC Requirements Practice Questions
"Examprep.ai helped me pass all 4 CPA exams on the first try. I highly recommend. I especially like the feedback and ratings the software provides so I know where to focus my time."
Daniel H., CPA
"I can't recommend ExamPrep.ai enough. Nick's lessons turned concepts I struggled with into strengths. I was able to pass FAR right before other exams expired!"
Andrew K, CPA
"I just want to say thank you for the great lesson videos. I couldn't stay awake through lectures of another course. After watching all your FAR lessons I was finally able to pass!"
Alyssa M., CPA Candidate
