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SOX Section 302

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


  • Background and 302 requirements
    4 mins
  • Certification wording
    15 mins
  • Variances
    28 mins
  • Reaction
    42 mins
  • Lesson Learned
    64 mins

Course Description

The Sarbanes-Oxley Act, commonly referred to as SOX, was designed with the goal of implementing accounting and disclosure requirements that increase transparency in corporate governance and financial reporting with a formalized system of internal checks and balances.

SOX Section 302 is one of the most important sections of SOX from a compliance standpoint.

To re-establish investor confidence, the Sarbanes-Oxley legislation made executive certifications of financial statements a permanent requirement for all publicly traded companies in the U.S.  In doing so, they introduced a newly defined term “disclosure controls and procedures”. This expanded the concept of Internal Controls over Financial Reporting.

SOX Section 302 became effective August 29, 2002. It stated:

“The executive certification requirement applies to companies filing quarterly/ annual reports with the SEC under Section 13(a) or 15 (d) of 1934 Exchange Act.”  Since the implementation date for SOX 302 was well before SOX 404, many questions surfaced regarding the adequacy of procedures established.  In addition, many companies have not significantly revisited their procedures since initially establishing them.

SOX 302 certification requirements are essential to proper financial reporting.  All personnel should have a strong understanding of the requirements and their obligations related to SOX 302.  This course is designed to provide a deeper understanding of the requirements behind SOX 302, the meaning of the certifications required from management and an analysis of processes that should be continually re-evaluated for improvement.

Key topics covered in this online CPE course:

  • Background Section 302 requirements
  • Application
  • Certification wording
  • Other disclosure requirements
  • Disclosure controls and procedures
  • Types of Disclosure Controls
  • Management’s process
  • Initial management reaction
  • Need for change
  • Section 404 vs. 302

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Learning Objectives

  • To discover background Section 302 requirements
  • To explore other disclosure requirements
  • To identify disclosure controls and procedures
  • To explore the management process
  • To recognize the differences between Sections 404 and 302

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • 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