SOX 404 Compliance: A One-Day Overview


This seminar is a comprehensive guide to the SOX 404 process. An expert shows you the “ins and outs” of 404 compliance, providing the practical knowledge to get you up to speed. You’ll learn to:

  • Successfully comply with 404 internal control reporting requirements
  • Calculate materiality for the size and complexity of your company
  • Relate AS2201 to management’s work
  • Implement the documentation methods right for you
  • Identify, evaluate and communicate deficiencies

To provide accountants and other financial professionals with the practical knowledge to successfully implement the 404 process. 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.

  • Sarbanes-Oxley requirements—an overview
  • Guidance for smaller public companies
  • Scoping and managing your project
  • Risk assessment models and dealing with materiality
  • Documentation requirements, including SAS 70
  • Taking advantage of PCAOB AS2201
  • Applying the latest SEC guidance
  • Determining a top-down approach
  • Understanding entity-level controls
  • Identifying key controls—process vs. control
  • Control objectives and focal points
  • Internal control testing: timing, requirements, failures
  • Significant deficiencies and material weaknesses
  • Financial statement assertions and assertions by management
  • Roles of internal and external auditors
  • Role of the Audit Committee and management responsibility
  • Attestation by external auditors
  • COSO demystified

Basic knowledge of auditing and financial accounting.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: