萨班斯-奥克斯利法案合规服务
2002年的萨班斯-奥克斯利法案, 特别是404条款, requires the CEO and CFO of a public company to document and assess as of the end of every annual reporting period that they established, 维护, and tested the operating effectiveness of the public company’s internal control over financial reporting (ICFR). The independent auditor of the public company must then provide an opinion on management’s assessment of the public company’s ICFR. The CEO and CFO also have to certify as of the end of each quarterly and annual reporting period that they are responsible for the design and operating effectiveness of ICFR based on Section 302 of the SOX Act.
Public companies establish compliance with the SOX Act by developing a compliance plan that includes the appropriate criteria which ensure that significant financial reporting risks have been identified, 评估并实施关键的内部控制以减轻这些风险. 上市公司使用的最突出的指导方针是 内部控制-综合框架 published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
整体, the process to ensure compliance with the SOX Act requires public companies to have specialized knowledge of the SOX Act requirements, COSO框架, and the internal control auditing methodologies followed by the independent auditor.
LBMC’s Sarbanes-Oxley Specialists have extensive knowledge and experience with the SOX Act, 第404节文档和测试要求, COSO框架, Generally 接受ed 会计 Principles (GAAP) and Public Company 会计 Oversight Board (PCAOB) 审计ing Standards (specifically AS 2201). We have been assisting numerous public companies with their SOX 合规 programs; working closely with their independent auditors. No matter if you are mature public company or a company in the process of entering the public market through a traditional public offering (IPO) or a special purpose acquisition company (SPAC). 我们可以帮助您遵守SOX法规. Our services can be packaged or selected a-la-carte based on your desired support to include the following:
- COSO框架遵守情况的记录和评估
- 风险评估及促进
- 重要过程和系统的文件
- 财务报告、风险及内部控制评估
- 内部控制测试和测试结果报告
为什么要外包SOX遵从性?
LBMC has a team of SOX 合规 experts and a well-established SOX compliance process that helps companies establish or continue compliance with the SOX Act in an efficient and cost-effective manner. Our resources can be allocated among multiple clients thereby reducing costs and providing significant cost savings to you.
Companies that outsource the SOX compliance process generally meet the following profile:
- Company is in the process of entering the public market through an IPO or a SPAC and doesn’t have an established framework to manage SOX compliance nor the resources necessary to establish a well-rounded and compliant program.
- Public company has experienced a significant increase in costs to retain the talent that is needed to manage SOX 合规 and/or unable to leverage the expertise within the organization resulting in underutilization of talent.
- Public company is unable to attract the talent that is needed to manage SOX 合规.
LBMC SOX合规服务
LBMC专注于定制的SOX合规服务, supporting companies through every phase of compliance with an approach that combines efficiency with deep expertise. 明升体育app下载服务包括:
COSO框架的文档和评估
我们协助记录和评估合规性, 完成COSO框架模板, 识别控制漏洞. 明升体育app下载服务扩展到测试实体级控制, 确保治理标准满足遵从性需求.
风险评估
利用自顶向下, 基于风险的方法, we identify key financial processes and systems for documentation and testing, 重点关注对财务准确性和可靠性至关重要的领域.
重要过程和系统的文件
明升体育app下载团队有效地记录您的重要流程和系统, minimizing the typical burdens of extensive interviews and detailed documentation, 从而年复一年地保持连续性和效率.
财务报告、风险及内部控制评估
我们深入了解关键过程, 评估固有风险, 并确定减轻风险的关键控制. 此阶段包括报告任何控制缺口，以便及时进行补救.
内部控制测试和报告
在确定关键的内部控制之后, 我们制定并执行测试计划以评估其有效性, coordinating closely with financial statement auditors to ensure alignment on testing protocols and outcomes.
网络安全和IT合规性
Our comprehensive team of IT and financial auditors employs a robust approach to enhancing SOX compliance, 集成来自COSO和COBIT框架的最佳实践. We focus on addressing IT-related risks and controls to ensure your financial reporting systems are not only secure but also fully compliant with evolving standards. By applying COSO’s broad guidelines for internal control alongside COBIT’s IT-specific recommendations, we ensure a holistic governance framework that supports the integrity and reliability of financial reporting, fortifying your organization against cybersecurity risks and compliance issues.
补救管理
采取基于风险的方法, 我们帮助有效地确定优先顺序并处理发现, 确保合规性，同时保持操作有效性.
持续的参与和熟悉
通过年复一年地与LBMC合作, 我们对你们的系统越来越熟悉了, allowing us to offer insights and efficiencies that new teams simply cannot match. This continuity not only enhances SOX compliance but also strengthens our client relationships.
For more information on our comprehensive SOX 合规 services and to see how we can tailor our expertise to your needs, 请访问明升体育app下载网站或直接与我们联系.
