CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

SOX Authoritative Bodies

You need to register for the webinar to watch the video.

Click Here to Register

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


  • Backgrounds
    4 mins
  • SEC and PCAOB
    14 mins
  • PCAOB Standards Issuance
    30 mins
  • Attestation Standards
    42 mins
  • 2015 Inspections
    67 mins

Course Description

Often, when the term Sarbanes-Oxley (SOX) comes up, individuals contemplate the testing processes that are required to be executed. As evidenced many things must occur prior to even beginning to contemplate what, when and how to test.


Prior to the Sarbanes-Oxley Act of 2002, public accounting firms were unregulated.  Their activities were monitored by the American Institute of Certified Public Accountants.  With the passing of the Act, Congress established the Public Companies and Accounting Oversight Board (PCAOB).  The Board is tasked with the oversight of the public accounting firms for issuer companies and ensuring the SOX legislation is appropriately applied.


Understanding origin of legislation and authoritative bodies along with their powers is important to complying with the Act. Both the PCAOB and the SEC are important organizations related to Sarbanes-Oxley and their history, powers of authority and ability to assess sanctions and fines is something that organizations should be integrally familiar with. 


This online CPE course will provide a detailed outline of the roles and responsibilities of those organizations as well as some background information. 

Understanding origin of legislation and authoritative bodies is important to complying with the Act


 Key topics covered in this online CPE webinar:


  • Authoritative body background
  • Understanding the SEC and PCAOB relationship
  • PCAOB History
  • PCAOB responsibilities and authorities 
  • Timeline of PCAOB Actions
  • Penalties for SOX non-compliance
  • PCAOB update

Click for more webinars on Accounting & Auditing

Learning Objectives

  • To review PCAOB mission & vision
  • To determine the powers vested to PCAOB
  • To discuss the PCAOB standards issuance
  • To discuss general procedures of PCAOB

Who Should Attend?

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