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SOX 404

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Before starting this self study program, please go through the instructional document.

The topic is also scheduled as live webinar on the following dates

Oct 29, 2021 | 10:00 AM EDT Register


  • SOX Legislation
    3 mins
  • Internal Control Framework
    15 mins
  • SEC Ongoing Requirements
    29 mins
  • Requirements - SOX
    44 mins
  • Scoring Models
    57 mins
  • Identifying Control Types
    76 mins

Course Description

Sarbanes-Oxley was passed in 2002 and year one of attestation for publicly traded companies was 2004.  SOX section 404 is the most prominent of the many requirements covered under the legislation.

The most contentious aspect of SOX is Section 404, which requires management and the external auditor to report on the adequacy of the company's internal control on financial reporting (ICFR). This is the costliest aspect of the legislation for companies to implement, as documenting and testing important financial manual and automated controls requires enormous effort.

The online CPE webinar is a comprehensive guide to the SOX 404 process. Our expert Lynn Fountain shows you the “ins and outs” of 404 compliance, providing the practical knowledge to get you up to speed

Key topics covered in this online CPE course:

  • Summary of SOX 404 requirements
  • COSO and the Internal Control Framework
  • SEC and PCAOB ongoing SOX 404 requirements
  • Accounting Risk Assessment
  • Documentation Requirements
  • Testing Requirements
  • Significant Deficiency and Material Weakness
  • PCAOB 2012 Report on Public Companies ICFR
This online CPE webinar is designed to provide accountants and other financial professionals with the practical knowledge to successfully implement the 404 processes. You’ll learn how to set up your compliance project and manage it from start to finish. You’ll take advantage of lessons learned and be able to meet your reporting requirements.

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Learning Objectives

  • To recognize a process methodology to use for SOX 404 attestation
  • To differentiate the key requirements of SOX documentation
  • To identify key requirements of sourcing risks and documenting controls
  • To describe requirements to assess design effectiveness and then validate operating effectiveness
  • To recognize and apply the materiality concept
  • To identify the proper levels of reporting for your SOX 404 process
  • To recognize the importance of understanding all elements of the COSO framework
  • To identify how to properly attest to the COSO principles
  • To identify and apply the steps of the SOX Section 404 process
  • Describe key control
  • To recognize correct statements about the control environment
  • To identify how a process flow should show
  • To describe risk tolerance

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA