ACCT 628 - Accounting Regulation and Compliance
This course examines current regulation related to accounting and financial reporting as well as various professional organizations’ compliance and ethical statements and standards. Specific emphasis is given to the Sarbanes-Oxley Act, the Dodd-Frank Act, AICPA Auditing Standard No. 99, the Public Company Accounting Oversight Board PCAOB and its standards No. 3 & No. 5, as well as other current relevant legislation. The course will also investigate the role of professional organizations in setting ethical and professional standards. Other topics will include fraud, disclosure statements and corporate governance, as well as the role of corporate council.
Prerequisite(s): Admission to MBA program
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