ACPEN: Sarbanes-Oxley Update - Accounting Risk Assessment considerations - 20 years later

Overview

It's been 20 years and counting since the Sarbanes-Oxley legislation was passed. In theory the legislative requirements outlined are still in place. Although the requirements haven't changed, time has changed and as a result, execution of the processes has most likely changed.

Highlights

• Sarbanes-Oxley
• Accounting Risk Assessment

Prerequisites

Knowledge of Sarbanes-Oxley

Designed For

Accountants, Internal and External Auditors, Finance Professionals   

Objectives

• <style type="text/css"> </style> Review concepts of SOX process
• Review Accounting Risk Assessment factors per AS5
• Consider changes required to Accounting Risk Assessment and considerations of SAS 145
• Consider impact of evolving issues
• The impact of technology
• Impact of critical audit matters
• The impact of ESG
• Review a six-step process to executing an accounting risk assessment

Preparation

Knowledge of Sarbanes-Oxley