This course will be an overview of:

• The various roles inherent in corporate governance
• Various concepts related to the auditor's role in SEC reporting, including but not limited to: (i) consents, (ii) comfort letters, (iii) annual management certifications, (iv) quarterly management certifications, (v) integrated audits, (vi) auditor independence, (vii) Regulation S-K, (viii) disclosures for smaller reporting companies, and (ix) non-GAAP reporting
• More complex SEC reporting rules in Regulation S-X
• The information contained in Regulation A+
• The methods of research available and sources of guidance issued by the SEC