ACC 375 Week 2 Learning Team Assignment Sarbanes-Oxley Act Training Manual

ACC 375 Week 2 Learning Team Assignment Sarbanes-Oxley Act Training Manual

Your accounting firm has been hired to consult a privately held company. The company is considering becoming public in the near future. As part of preparing for this transition, they have asked your firm to create training materials they can use to ensure their company aligns to the Sarbanes-Oxley Act. At this point, the company is unsure of what this act really means and how it might affect them.

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Create a 1,050- to 1,400-word training manual to introduce the Sarbanes-Oxley Act and describe its implications to the company. Create your training manual in the Microsoft Office® format of your choice, such as Word®, Publisher®, or PowerPoint®. If you opt to use PowerPoint®, include comprehensive speaker notes.

Research using your textbooks and at least two outside sources.

Include the following information:

1. The reasons the act was brought forth and the role of accounting in making ethical decisions

2. The current U.S. accounting rule-making bodies (FASB, SEC and PCAOB) and their influence regarding this act

3. The documentation standards that the company must adopt to be in compliance with the act

4. The changes required to hold management accountable for ensuring that internal controls function properly