Course Details
Author: Steven M. Bragg, CPA
Steven Bragg, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a Bachelor’s degree in Economics from the University of Maine. He has been a two-time president of the Colorado Mountain Club, and is an avid alpine skier, mountain biker, and certified master diver. Mr. Bragg resides in Centennial, Colorado. He has written more than 300 books and courses, including New Controller Guidebook, GAAP Guidebook, and Payroll Management.
Publication/Revision Date: 2/13/2025
Course Exam Questions (online): 10 (multiple-choice)
Program Delivery Method: NASBA QAS Self-Study
Available Formats of Course Text: PDF or PDF plus printed copy sent in the mail
Course Level, Prerequisites, and Advance Preparation Requirements
| License | Course Level | Prerequisites | Advance Preparation Requirements |
|---|
| CPA | Overview | None | None |
* This program is appropriate for professionals at all organizational levels.
Sponsor ID Numbers
National Registry of CPE Sponsors ID: 107615
State CPA Board Sponsor ID Numbers (where applicable)
Florida Division of Certified Public Accounting: 0004761
Hawaii Board of Public Accountancy: 14003
New York State Board for Public Accountancy: 002146
Ohio Accountancy Board: CPE .51 PSR
Pennsylvania State Board of Accountancy: PX178025
Texas State Board of Public Accountancy: 009349
Learning Objectives
As a result of studying the course material, you should be able to meet the objectives listed below:
- Describe the constraints on the accountant to engage in whistleblowing activities.
- Specify the circumstances under which the Securities and Exchange Commission allows the disclosure of confidential client information.
- Describe the terms of monetary payout arrangements to whistleblowers in the Dodd-Frank Act.
- Identify the legal arrangement under which a party can file a lawsuit on behalf of the government, with the intent of obtaining a settlement related to defrauding the government.
- Specify the requirements of the various sections of the Sarbanes-Oxley act as they pertain to the responsibilities of the accounting function.
- Explain the terms under which a publicly-held company can hire its auditors for in-house positions.
- Describe the services that an audit firm cannot provide to its publicly-held audit clients.
- Understand the responsibilities of a tax return preparer, as stated in the Statements on Standards for Tax Services.
