An accountant with SOX training, but no actual work experience, needs to mention this in the 'Additional Training and/or Certificates' section of their resume.
List it first. Place it in bold. State the date you completed the training. State where you received the training, also.
Even though you may not have the work experience, future employers will see that you are trained in SOX. This is more than many other accountants have going for them.
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