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Backgrounds4 mins
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SEC and PCAOB14 mins
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PCAOB Standards Issuance30 mins
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Attestation Standards42 mins
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2015 Inspections67 mins
Published: November, 2021
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:
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MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Owner, Lynn Fountain Consulting and Training
Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.
Ms.
Fountain is currently engaged in her own consulting and training practice. She has successfully executed on several
consulting assignments spanning areas of accounting, risk, ERM and internal
audit. She is a highly sought-after
trainer and international speaker and has produced hundreds of courses
delivered through seminars, conferences and on-demand training. She is the author of three separate technical
books.
Ms.
Fountain obtained her BSBA from Pittsburg State University and her MBA from
Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.
Ms. Fountain has become known as an international trainer on topics of Leadership, Internal Audit, Accounting, Finance, Ethics, Business Processes, Bookkeeping, Cybersecurity and Business Issues. She has over 150 training topics that can be tailored to meet your needs.
10 Ratings
DD
Dec 24th, 2021
Exceptional presentation of PCAOB background. I liked the presentation of the huge volume of materials and the method to summarize.
DT
May 31st, 2022
Great CPE
2 Credits
Subject Area
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