AC 712 - SEC Reporting

(3.00 cr.)

Focuses on the role of the Securities and Exchange Commission (SEC) in the Accounting profession. Topics include the Sarbanes-Oxley Act of 2002, the Dodd-Frank Act of 2012, the JOBS Act, Regulation S-X, Regulation S-K, the PCAOB, Annual Reports, and Registration statements. The Rules and Regulations of the SEC and their impact on financial reporting and auditing is emphasized.

Restrictions: Restricted to MAcc students.

Sessions Typically Offered: Spring
Years Typically Offered: Annually