Sarbanes-Oxley Update - Accounting Risk Assessment considerations - 20 years later

Overview

It's been 20 years and counting since the Sarbanes-Oxley legislation was passed. In theory the legislative requirements outlined are still in place. Although the requirements haven't changed, time has changed and as a result, execution of the processes has most likely changed.

Prerequisites

Knowledge of Sarbanes-Oxley

Objectives

• Review concepts of SOX process
• Review Accounting Risk Assessment factors per AS5
• Consider changes required to Accounting Risk Assessment and considerations of SAS 145
• Consider impact of evolving issues
• The impact of technology
• Impact of critical audit matters
• The impact of ESG
• Review a six-step process to executing an accounting risk assessment

Highlights

• Sarbanes-Oxley
• Accounting Risk Assessment